SIREN : 401424460
ALMA is a French company founded 30 years ago, specialized in the sector Supermarchés. Based in ROUEN (76100), this company of category PME shows in 2024 a revenue of 11.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2015 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 11 242 425 € | 12 183 393 € | 12 555 742 € | 12 707 442 € | 14 148 013 € | 12 496 833 € | 12 497 103 € | 12 434 033 € | 11 190 212 € |
| Net income | 97 622 € | 137 360 € | 93 975 € | 21 004 € | 455 592 € | 329 824 € | 283 422 € | 517 108 € | 164 720 € |
| EBITDA | 182 662 € | 85 980 € | 163 602 € | 209 903 € | 625 360 € | 367 094 € | 369 503 € | 716 202 € | 167 940 € |
| Net margin | 0.9% | 1.1% | 0.7% | 0.2% | 3.2% | 2.6% | 2.3% | 4.2% | 1.5% |
In 2024, ALMA achieves revenue of 11.2 M€. Revenue is growing positively over 9 years (CAGR: +0.1%). Slight decline of -8% vs 2023. After deducting consumption (8.8 M€), gross margin stands at 2.5 M€, i.e. a rate of 22%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 183 k€, representing 1.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 98 k€, i.e. 0.9% of revenue. This profit can be retained or distributed to shareholders.
11 242 425 €
2 486 675 €
182 662 €
84 893 €
97 622 €
1.6%
The debt ratio (= Financial debt / Equity x 100) stands at 729%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
728.7%
10.938%
1.719%
3.827
18.8%
In 2024, the debt ratio of ALMA (728.70) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of ALMA (10.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of ALMA (3.83) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 91.19. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 134.2x. Operating income very largely covers interest expenses: high safety margin.
91.188
134.21
In 2024, the liquidity ratio of ALMA (91.19) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of ALMA (134.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 72 days of revenue, i.e. 2.2 M€ to permanently finance. Over 2015-2024, WCR increased by +137%, requiring additional financing.
2 234 657 €
2 j
13 j
26 j
72 j
Based on 551 transactions of similar company sales in 2024, the value of ALMA is estimated at 1 320 996 € (range 623 417€ - 2 600 760€). With an EBITDA of 182 662€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 551 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare ALMA with other companies in the same sector:
The revenue of ALMA in 2024 is 11.2 M€.
Yes, ALMA generated a net profit of 98 k€ in 2024.
The headquarters of ALMA is located in ROUEN (76100), in the department Seine-Maritime.
The tax return of ALMA is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).
ALMA operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.