ALUMINIUM ACIER PICART : revenue, balance sheet and financial ratios

ALUMINIUM ACIER PICART is a French company founded 31 years ago, specialized in the sector Travaux de menuiserie métallique et serrurerie. Based in BEAUCROISSANT (38140), this company of category PME shows in 2024 a revenue of 3.2 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 - ALUMINIUM ACIER PICART (SIREN 399409887)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 179 048 € N/C 2 525 404 € 1 952 005 € 1 677 291 € 1 633 204 € 1 238 666 € 1 348 178 € 1 271 188 €
Net income 360 581 € 331 359 € 178 156 € 54 633 € -46 993 € 36 646 € 4 865 € 8 168 € 21 823 €
EBITDA 481 984 € N/C 225 097 € 35 977 € -48 666 € 64 878 € 15 602 € 17 722 € 27 387 €
Net margin 11.3% N/C 7.1% 2.8% -2.8% 2.2% 0.4% 0.6% 1.7%

Revenue and income statement

In 2024, ALUMINIUM ACIER PICART achieves revenue of 3.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.1%. After deducting consumption (1.3 M€), gross margin stands at 1.9 M€, i.e. a rate of 60%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 482 k€, representing 15.2% 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 361 k€, i.e. 11.3% 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

3 179 048 €

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

1 915 310 €

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

481 984 €

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

443 299 €

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

360 581 €

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

15.2%

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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 10%. 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 57%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.6% 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

9.814%

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

57.308%

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

12.584%

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

0.185

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

33.9%

Solvency indicators evolution
ALUMINIUM ACIER PICART

Sector positioning

Debt ratio
9.81 2024
2022
2023
2024
Q1: 3.86
Med: 18.7
Q3: 47.26
Good -6 pts over 3 years

In 2024, the debt ratio of ALUMINIUM ACIER PICART (9.81) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
57.31% 2024
2022
2023
2024
Q1: 22.22%
Med: 43.8%
Q3: 59.91%
Good

In 2024, the financial autonomy of ALUMINIUM ACIER PICART (57.3%) 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
0.18 years 2024
2022
2024
Q1: 0.0 years
Med: 0.34 years
Q3: 1.4 years
Good -11 pts over 2 years

In 2024, the repayment capacity of ALUMINIUM ACIER PICART (0.18) 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 249.45. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

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

249.452

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

0.147

Liquidity indicators evolution
ALUMINIUM ACIER PICART

Sector positioning

Liquidity ratio
249.45 2024
2022
2023
2024
Q1: 164.13
Med: 228.07
Q3: 326.05
Good

In 2024, the liquidity ratio of ALUMINIUM ACIER PICART (249.45) 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
0.15x 2024
2022
2024
Q1: 0.0x
Med: 0.52x
Q3: 3.51x
Average -7 pts over 2 years

In 2024, the interest coverage of ALUMINIUM ACIER PICART (0.1x) 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: 52 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. The company must finance 14 days of gap between collections and payments. Inventory turnover is 32 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 82 days of revenue, i.e. 720 k€ to permanently finance. Over 2016-2024, WCR increased by +255%, 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

720 277 €

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

52 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

38 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

32 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

82 j

WCR and payment terms evolution
ALUMINIUM ACIER PICART

Positioning of ALUMINIUM ACIER PICART in its sector

Comparison with sector Travaux de menuiserie métallique et serrurerie

Valuation estimate

Based on 51 transactions of similar company sales in 2024, the value of ALUMINIUM ACIER PICART is estimated at 755 292 € (range 374 892€ - 1 222 580€). With an EBITDA of 481 984€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.14x (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
51 tx
374k€ 755k€ 1222k€
755 292 € Range: 374 892€ - 1 222 580€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
481 984 € × 1.6x
Estimation 747 662 €
413 587€ - 1 005 530€
Revenue Multiple 30%
3 179 048 € × 0.14x
Estimation 455 006 €
237 400€ - 537 554€
Net Income Multiple 20%
360 581 € × 3.4x
Estimation 1 224 799 €
484 398€ - 2 792 748€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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 (Travaux de menuiserie métallique et serrurerie)

Compare ALUMINIUM ACIER PICART with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie métallique et serrurerie

Frequently asked questions about ALUMINIUM ACIER PICART

What is the revenue of ALUMINIUM ACIER PICART ?

The revenue of ALUMINIUM ACIER PICART in 2024 is 3.2 M€.

Is ALUMINIUM ACIER PICART profitable?

Yes, ALUMINIUM ACIER PICART generated a net profit of 361 k€ in 2024.

Where is the headquarters of ALUMINIUM ACIER PICART ?

The headquarters of ALUMINIUM ACIER PICART is located in BEAUCROISSANT (38140), in the department Isere.

Where to find the tax return of ALUMINIUM ACIER PICART ?

The tax return of ALUMINIUM ACIER PICART 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 ALUMINIUM ACIER PICART operate?

ALUMINIUM ACIER PICART operates in the sector Travaux de menuiserie métallique et serrurerie (NAF code 43.32B). See the 'Sector positioning' section above to compare the company with its competitors.