ALTERNATIVES ERGONOMIQUES : revenue, balance sheet and financial ratios

ALTERNATIVES ERGONOMIQUES is a French company founded 37 years ago, specialized in the sector Activités spécialisées, scientifiques et techniques diverses. Based in PARIS (75014), this company of category PME shows in 2020 a revenue of 568 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 - ALTERNATIVES ERGONOMIQUES (SIREN 349197038)
Indicator 2020 2015
Revenue 567 649 € 746 776 €
Net income 36 402 € 19 793 €
EBITDA 39 253 € 16 009 €
Net margin 6.4% 2.7%

Revenue and income statement

In 2020, ALTERNATIVES ERGONOMIQUES achieves revenue of 568 k€. Significant drop of -24% vs 2015. After deducting consumption (0 €), gross margin stands at 568 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 39 k€, representing 6.9% of revenue. Positive scissor effect: EBITDA margin improves by +4.8 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 36 k€, i.e. 6.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

567 649 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

567 649 €

EBITDA (2020) ?
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

39 253 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

36 469 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

36 402 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.9%

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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 72%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 6.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

71.52%

Financial autonomy (2020) ?
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

37.495%

Cash flow / Revenue (2020) ?
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

6.92%

Repayment capacity (2020) ?
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

3.94

Asset age ratio (2020) ?
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

11.4%

Solvency indicators evolution
ALTERNATIVES ERGONOMIQUES

Sector positioning

Debt ratio
71.52 2020
2015
2020
Q1: 0.0
Med: 4.83
Q3: 61.92
Average +40 pts over 2 years

In 2020, the debt ratio of ALTERNATIVES ERGONOMIQUES (71.52) 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
37.49% 2020
2015
2020
Q1: 3.52%
Med: 32.48%
Q3: 63.93%
Good -18 pts over 2 years

In 2020, the financial autonomy of ALTERNATIVES ERGONOMIQUES (37.5%) 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
3.94 years 2020
2015
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 0.57 years
Average +17 pts over 2 years

In 2020, the repayment capacity of ALTERNATIVES ERGONOMIQUES (3.94) 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 349.91. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2020) ?
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

349.909

Interest coverage (2020) ?
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

0.245

Liquidity indicators evolution
ALTERNATIVES ERGONOMIQUES

Sector positioning

Liquidity ratio
349.91 2020
2015
2020
Q1: 141.63
Med: 259.53
Q3: 518.06
Good

In 2020, the liquidity ratio of ALTERNATIVES ERGONOMIQUES (349.91) 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
0.24x 2020
2015
2020
Q1: 0.0x
Med: 0.0x
Q3: 0.21x
Excellent

In 2020, the interest coverage of ALTERNATIVES ERGONOMIQUES (0.2x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 92 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 128 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). Overall, WCR represents 32 days of revenue, i.e. 51 k€ to permanently finance.

Operating WCR (2020) ?
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

50 504 €

Customer credit (2020) ?
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

92 j

Supplier credit (2020) ?
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

128 j

Inventory turnover (2020) ?
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 (2020) ?
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

32 j

WCR and payment terms evolution
ALTERNATIVES ERGONOMIQUES

Positioning of ALTERNATIVES ERGONOMIQUES in its sector

Comparison with sector Activités spécialisées, scientifiques et techniques diverses

Valuation estimate

Based on 98 transactions of similar company sales (all years), the value of ALTERNATIVES ERGONOMIQUES is estimated at 165 226 € (range 44 382€ - 275 639€). With an EBITDA of 39 253€, the sector multiple of 3.5x is applied. The price/revenue ratio is 0.36x (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 2020
98 tx
44k€ 165k€ 275k€
165 226 € Range: 44 382€ - 275 639€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
39 253 € × 3.5x
Estimation 135 982 €
33 884€ - 222 925€
Revenue Multiple 30%
567 649 € × 0.36x
Estimation 206 331 €
67 753€ - 349 124€
Net Income Multiple 20%
36 402 € × 4.9x
Estimation 176 679 €
35 573€ - 297 199€
How is this estimate calculated?

This estimate is based on the analysis of 98 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 (Activités spécialisées, scientifiques et techniques diverses)

Compare ALTERNATIVES ERGONOMIQUES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités spécialisées, scientifiques et techniques diverses

Frequently asked questions about ALTERNATIVES ERGONOMIQUES

What is the revenue of ALTERNATIVES ERGONOMIQUES ?

The revenue of ALTERNATIVES ERGONOMIQUES in 2020 is 568 k€.

Is ALTERNATIVES ERGONOMIQUES profitable?

Yes, ALTERNATIVES ERGONOMIQUES generated a net profit of 36 k€ in 2020.

Where is the headquarters of ALTERNATIVES ERGONOMIQUES ?

The headquarters of ALTERNATIVES ERGONOMIQUES is located in PARIS (75014), in the department Paris.

Where to find the tax return of ALTERNATIVES ERGONOMIQUES ?

The tax return of ALTERNATIVES ERGONOMIQUES 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 ERGONOMIQUES operate?

ALTERNATIVES ERGONOMIQUES operates in the sector Activités spécialisées, scientifiques et techniques diverses (NAF code 74.90B). See the 'Sector positioning' section above to compare the company with its competitors.