ALTERNATIVES ECONOMIQUES, SOCIETE COOPERATIVE ET PARTICIPATIVE ANONYME, A CAPITAL VARIABLE : revenue, balance sheet and financial ratios

ALTERNATIVES ECONOMIQUES, SOCIETE COOPERATIVE ET PARTICIPATIVE ANONYME, A CAPITAL VARIABLE is a French company founded 41 years ago, specialized in the sector Édition de revues et périodiques. Based in QUETIGNY (21800), this company of category PME shows in 2024 a revenue of 4.1 M€. 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 - ALTERNATIVES ECONOMIQUES, SOCIETE COOPERATIVE ET PARTICIPATIVE ANONYME, A CAPITAL VARIABLE (SIREN 330394479)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 069 855 € 4 730 836 € 4 708 689 € 4 757 457 € 5 398 176 € 5 161 807 € 5 660 553 € 6 086 097 € 5 937 360 €
Net income 28 244 € 441 726 € -652 € 344 820 € 523 411 € 93 359 € 116 334 € 23 130 € -13 032 €
EBITDA -127 094 € 27 208 € -102 048 € 11 017 € 414 136 € 116 043 € -326 920 € -59 067 € -418 885 €
Net margin 0.7% 9.3% -0.0% 7.2% 9.7% 1.8% 2.1% 0.4% -0.2%

Revenue and income statement

In 2024, ALTERNATIVES ECONOMIQUES, SOCIETE COOPERATIVE ET PARTICIPATIVE ANONYME, A CAPITAL VARIABLE achieves revenue of 4.1 M€. Activity remains stable over the period (CAGR: -4.6%). Significant drop of -14% vs 2023. After deducting consumption (143 k€), gross margin stands at 3.9 M€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -127 k€, representing -3.1% of revenue. Warning negative scissor effect: despite revenue change (-14%), EBITDA varies by -567%, reducing margin by 3.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 28 k€, i.e. 0.7% 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

4 069 855 €

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

3 926 979 €

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

-127 094 €

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

-2 329 €

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

28 244 €

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

-2.9%

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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 13%. 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 44%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

12.864%

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

44.114%

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

2.065%

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

2.745

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

7.8%

Solvency indicators evolution
ALTERNATIVES ECONOMIQUES, SOCIETE COOPERATIVE ET PARTICIPATIVE ANONYME, A CAPITAL VARIABLE

Sector positioning

Debt ratio
12.86 2024
2022
2023
2024
Q1: 0.0
Med: 0.16
Q3: 24.75
Average +8 pts over 3 years

In 2024, the debt ratio of ALTERNATIVES ECONOMIQUES,... (12.86) 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
44.11% 2024
2022
2023
2024
Q1: 0.3%
Med: 30.06%
Q3: 58.7%
Good

In 2024, the financial autonomy of ALTERNATIVES ECONOMIQUES,... (44.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
2.75 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.28 years
Average

In 2024, the repayment capacity of ALTERNATIVES ECONOMIQUES,... (2.75) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 334.26. 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

334.257

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

-21.142

Liquidity indicators evolution
ALTERNATIVES ECONOMIQUES, SOCIETE COOPERATIVE ET PARTICIPATIVE ANONYME, A CAPITAL VARIABLE

Sector positioning

Liquidity ratio
334.26 2024
2022
2023
2024
Q1: 113.84
Med: 201.96
Q3: 402.09
Good -9 pts over 3 years

In 2024, the liquidity ratio of ALTERNATIVES ECONOMIQUES,... (334.26) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-21.14x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.38x
Average

In 2024, the interest coverage of ALTERNATIVES ECONOMIQUES,... (-21.1x) 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: 40 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-83 days): operations structurally generate cash. Notable WCR improvement over the period (-174%), freeing up cash.

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

-936 677 €

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

40 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

62 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

8 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

-83 j

WCR and payment terms evolution
ALTERNATIVES ECONOMIQUES, SOCIETE COOPERATIVE ET PARTICIPATIVE ANONYME, A CAPITAL VARIABLE

Positioning of ALTERNATIVES ECONOMIQUES, SOCIETE COOPERATIVE ET PARTICIPATIVE ANONYME, A CAPITAL VARIABLE in its sector

Comparison with sector Édition de revues et périodiques

Valuation estimate

Based on 67 transactions of similar company sales (all years), the value of ALTERNATIVES ECONOMIQUES, SOCIETE COOPERATIVE ET PARTICIPATIVE ANONYME, A CAPITAL VARIABLE is estimated at 463 205 € (range 286 068€ - 1 217 586€). The price/revenue ratio is 0.16x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
67 tx
286k€ 463k€ 1217k€
463 205 € Range: 286 068€ - 1 217 586€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
4 069 855 € × 0.16x
Estimation 669 294 €
456 201€ - 1 851 704€
Net Income Multiple 20%
28 244 € × 5.5x
Estimation 154 073 €
30 869€ - 266 411€
How is this estimate calculated?

This estimate is based on the analysis of 67 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 (Édition de revues et périodiques)

Compare ALTERNATIVES ECONOMIQUES, SOCIETE COOPERATIVE ET PARTICIPATIVE ANONYME, A CAPITAL VARIABLE with other companies in the same sector:

Voir toutes les statistiques du secteur Édition de revues et périodiques

Frequently asked questions about ALTERNATIVES ECONOMIQUES, SOCIETE COOPERATIVE ET PARTICIPATIVE ANONYME, A CAPITAL VARIABLE

What is the revenue of ALTERNATIVES ECONOMIQUES, SOCIETE COOPERATIVE ET PARTICIPATIVE ANONYME, A CAPITAL VARIABLE ?

The revenue of ALTERNATIVES ECONOMIQUES, SOCIETE COOPERATIVE ET PARTICIPATIVE ANONYME, A CAPITAL VARIABLE in 2024 is 4.1 M€.

Is ALTERNATIVES ECONOMIQUES, SOCIETE COOPERATIVE ET PARTICIPATIVE ANONYME, A CAPITAL VARIABLE profitable?

Yes, ALTERNATIVES ECONOMIQUES, SOCIETE COOPERATIVE ET PARTICIPATIVE ANONYME, A CAPITAL VARIABLE generated a net profit of 28 k€ in 2024.

Where is the headquarters of ALTERNATIVES ECONOMIQUES, SOCIETE COOPERATIVE ET PARTICIPATIVE ANONYME, A CAPITAL VARIABLE ?

The headquarters of ALTERNATIVES ECONOMIQUES, SOCIETE COOPERATIVE ET PARTICIPATIVE ANONYME, A CAPITAL VARIABLE is located in QUETIGNY (21800), in the department Cote-d'Or.

Where to find the tax return of ALTERNATIVES ECONOMIQUES, SOCIETE COOPERATIVE ET PARTICIPATIVE ANONYME, A CAPITAL VARIABLE ?

The tax return of ALTERNATIVES ECONOMIQUES, SOCIETE COOPERATIVE ET PARTICIPATIVE ANONYME, A CAPITAL VARIABLE 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 ALTERNATIVES ECONOMIQUES, SOCIETE COOPERATIVE ET PARTICIPATIVE ANONYME, A CAPITAL VARIABLE operate?

ALTERNATIVES ECONOMIQUES, SOCIETE COOPERATIVE ET PARTICIPATIVE ANONYME, A CAPITAL VARIABLE operates in the sector Édition de revues et périodiques (NAF code 58.14Z). See the 'Sector positioning' section above to compare the company with its competitors.