ALOUETTE INVESTISSEMENTS : revenue, balance sheet and financial ratios

ALOUETTE INVESTISSEMENTS is a French company founded 24 years ago, specialized in the sector Hébergement touristique et autre hébergement de courte durée . Based in SAINT-BRICE (16100), this company of category PME shows in 2024 a revenue of 72 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ALOUETTE INVESTISSEMENTS (SIREN 440201184)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 72 218 € 68 378 € 68 339 € 65 467 € 70 079 € 68 244 € 67 801 € 67 958 € 68 216 € 67 642 €
Net income 37 511 € 8 407 € 20 002 € 26 915 € 27 352 € 28 908 € 26 462 € 32 742 € 24 321 € 21 952 €
EBITDA 55 488 € 52 965 € 43 867 € 44 415 € 44 895 € 45 755 € 45 661 € 43 714 € 43 755 € 41 301 €
Net margin 51.9% 12.3% 29.3% 41.1% 39.0% 42.4% 39.0% 48.2% 35.7% 32.5%

Revenue and income statement

In 2024, ALOUETTE INVESTISSEMENTS achieves revenue of 72 k€. Revenue is growing positively over 10 years (CAGR: +0.7%). Vs 2023: +6%. After deducting consumption (0 €), gross margin stands at 72 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 55 k€, representing 76.8% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 38 k€, i.e. 51.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

72 218 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

72 218 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

55 488 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

29 758 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

37 511 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

76.8%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 87.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.369%

Financial autonomy (2024) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

0.183%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

87.571%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.0

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

26.9%

Solvency indicators evolution
ALOUETTE INVESTISSEMENTS

Sector positioning

Debt ratio
0.37 2024
2022
2023
2024
Q1: -3.79
Med: 0.16
Q3: 69.98
Average -17 pts over 3 years

In 2024, the debt ratio of ALOUETTE INVESTISSEMENTS (0.37) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
0.18% 2024
2022
2023
2024
Q1: 0.0%
Med: 9.22%
Q3: 47.63%
Average -34 pts over 3 years

In 2024, the financial autonomy of ALOUETTE INVESTISSEMENTS (0.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: -0.19 years
Med: 0.0 years
Q3: 2.6 years
Good

In 2024, the repayment capacity of ALOUETTE INVESTISSEMENTS (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1159.84. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

1159.838

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
ALOUETTE INVESTISSEMENTS

Sector positioning

Liquidity ratio
1159.84 2024
2022
2023
2024
Q1: 33.0
Med: 119.82
Q3: 327.59
Excellent +29 pts over 3 years

In 2024, the liquidity ratio of ALOUETTE INVESTISSEMENTS (1159.84) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.06x
Average

In 2024, the interest coverage of ALOUETTE INVESTISSEMENTS (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 236 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The gap of 236 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-1335 days): operations structurally generate cash. Over 2015-2024, WCR increased by +44%, requiring additional financing.

Operating WCR (2024) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

-267 803 €

Customer credit (2024) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

236 j

Supplier credit (2024) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

0 j

Inventory turnover (2024) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

-1335 j

WCR and payment terms evolution
ALOUETTE INVESTISSEMENTS

Positioning of ALOUETTE INVESTISSEMENTS in its sector

Comparison with sector Hébergement touristique et autre hébergement de courte durée

Valuation estimate

Based on 261 transactions of similar company sales (all years), the value of ALOUETTE INVESTISSEMENTS is estimated at 209 017 € (range 112 640€ - 409 178€). With an EBITDA of 55 488€, the sector multiple of 5.3x is applied. The price/revenue ratio is 0.75x (in line with sector norms). 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.

Estimated enterprise value 2024
261 transactions
112k€ 209k€ 409k€
209 017 € Range: 112 640€ - 409 178€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
55 488 € × 5.3x
Estimation 293 939 €
171 543€ - 573 734€
Revenue Multiple 30%
72 218 € × 0.75x
Estimation 53 985 €
36 862€ - 98 249€
Net Income Multiple 20%
37 511 € × 6.1x
Estimation 229 263 €
79 053€ - 464 185€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 261 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Hébergement touristique et autre hébergement de courte durée )

Compare ALOUETTE INVESTISSEMENTS with other companies in the same sector:

Voir toutes les statistiques du secteur Hébergement touristique et autre hébergement de courte durée

Frequently asked questions about ALOUETTE INVESTISSEMENTS

What is the revenue of ALOUETTE INVESTISSEMENTS ?

The revenue of ALOUETTE INVESTISSEMENTS in 2024 is 72 k€.

Is ALOUETTE INVESTISSEMENTS profitable?

Yes, ALOUETTE INVESTISSEMENTS generated a net profit of 38 k€ in 2024.

Where is the headquarters of ALOUETTE INVESTISSEMENTS ?

The headquarters of ALOUETTE INVESTISSEMENTS is located in SAINT-BRICE (16100), in the department Charente.

Where to find the tax return of ALOUETTE INVESTISSEMENTS ?

The tax return of ALOUETTE INVESTISSEMENTS 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).

In which sector does ALOUETTE INVESTISSEMENTS operate?

ALOUETTE INVESTISSEMENTS operates in the sector Hébergement touristique et autre hébergement de courte durée (NAF code 55.20Z). See the 'Sector positioning' section above to compare the company with its competitors.