ANDRES ET COMPAGNIE : revenue, balance sheet and financial ratios

ANDRES ET COMPAGNIE is a French company founded 38 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires. Based in ITEUIL (86240), this company of category ETI 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 2026-05-09

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

Financial history - ANDRES ET COMPAGNIE (SIREN 344411798)
Indicator 2024 2024
Revenue 11 153 498 € 14 954 734 €
Net income -33 448 € 87 140 €
EBITDA 28 164 € -73 598 €
Net margin -0.3% 0.6%

Revenue and income statement

In 2024, ANDRES ET COMPAGNIE achieves revenue of 11.2 M€. Significant drop of -25% vs 2024. After deducting consumption (10.5 M€), gross margin stands at 620 k€, i.e. a rate of 6%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 28 k€, representing 0.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -33 k€ (-0.3% of revenue), which will impact equity.

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

11 153 498 €

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

620 127 €

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

28 164 €

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

37 609 €

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

-33 448 €

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

0.3%

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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 45%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.0%

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

44.982%

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

-0.385%

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

Solvency indicators evolution
ANDRES ET COMPAGNIE

Sector positioning

Debt ratio
0.0 2024
2024
2024
Q1: 0.14
Med: 12.14
Q3: 43.04
Excellent

In 2024, the debt ratio of ANDRES ET COMPAGNIE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
44.98% 2024
2024
2024
Q1: 23.34%
Med: 47.87%
Q3: 67.91%
Average -28 pts over 2 years

In 2024, the financial autonomy of ANDRES ET COMPAGNIE (45.0%) 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
2024
2024
Q1: 0.0 years
Med: 0.03 years
Q3: 1.62 years
Excellent

In 2024, the repayment capacity of ANDRES ET COMPAGNIE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 181.36. 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 252.6x. Operating income very largely covers interest expenses: high safety margin.

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

181.356

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

252.627

Liquidity indicators evolution
ANDRES ET COMPAGNIE

Sector positioning

Liquidity ratio
181.36 2024
2024
2024
Q1: 162.26
Med: 245.95
Q3: 425.37
Average -44 pts over 2 years

In 2024, the liquidity ratio of ANDRES ET COMPAGNIE (181.36) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
252.63x 2024
2024
2024
Q1: 0.0x
Med: 0.95x
Q3: 9.05x
Excellent +52 pts over 2 years

In 2024, the interest coverage of ANDRES ET COMPAGNIE (252.6x) 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: 89 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. The gap of 55 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 88 days of revenue, i.e. 2.7 M€ to permanently finance.

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

2 736 065 €

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

89 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

34 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

88 j

WCR and payment terms evolution
ANDRES ET COMPAGNIE

Positioning of ANDRES ET COMPAGNIE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 831 977€ to 1 654 913€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
831k€ 1238k€ 1654k€
1 238 277 € Range: 831 977€ - 1 654 913€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Commerce de gros (commerce interentreprises) d'autres produits intermédiaires)

Compare ANDRES ET COMPAGNIE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres produits intermédiaires

Frequently asked questions about ANDRES ET COMPAGNIE

What is the revenue of ANDRES ET COMPAGNIE ?

The revenue of ANDRES ET COMPAGNIE in 2024 is 11.2 M€.

Is ANDRES ET COMPAGNIE profitable?

ANDRES ET COMPAGNIE recorded a net loss in 2024.

Where is the headquarters of ANDRES ET COMPAGNIE ?

The headquarters of ANDRES ET COMPAGNIE is located in ITEUIL (86240), in the department Vienne.

Where to find the tax return of ANDRES ET COMPAGNIE ?

The tax return of ANDRES ET COMPAGNIE 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 ANDRES ET COMPAGNIE operate?

ANDRES ET COMPAGNIE operates in the sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires (NAF code 46.76Z). See the 'Sector positioning' section above to compare the company with its competitors.