AQUITAINE DE COMMERCE INTERNATIONAL : revenue, balance sheet and financial ratios

AQUITAINE DE COMMERCE INTERNATIONAL is a French company founded 23 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de minerais et métaux. Based in ANDERNOS-LES-BAINS (33510), this company of category PME shows in 2023 a revenue of 32.4 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 - AQUITAINE DE COMMERCE INTERNATIONAL (SIREN 444730485)
Indicator 2023 2022 2021 2020 2019 2018 2016
Revenue 32 418 373 € 39 203 650 € 22 662 488 € 15 397 469 € 15 848 893 € 12 738 310 € 8 315 100 €
Net income 1 085 300 € 1 061 462 € 709 224 € 472 160 € 408 196 € 204 531 € 120 964 €
EBITDA 1 436 962 € 1 814 805 € 1 036 796 € 667 591 € 549 039 € 344 215 € 210 815 €
Net margin 3.3% 2.7% 3.1% 3.1% 2.6% 1.6% 1.5%

Revenue and income statement

In 2023, AQUITAINE DE COMMERCE INTERNATIONAL achieves revenue of 32.4 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +21.5%. Significant drop of -17% vs 2022. After deducting consumption (25.6 M€), gross margin stands at 6.8 M€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.4 M€, representing 4.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.1 M€, i.e. 3.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

32 418 373 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 799 380 €

EBITDA (2023) ?
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

1 436 962 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 442 546 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 085 300 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.4%

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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 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 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

9.927%

Financial autonomy (2023) ?
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

36.514%

Cash flow / Revenue (2023) ?
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

3.037%

Repayment capacity (2023) ?
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

0.324

Asset age ratio (2023) ?
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

67.3%

Solvency indicators evolution
AQUITAINE DE COMMERCE INTERNATIONAL

Sector positioning

Debt ratio
9.93 2023
2021
2022
2023
Q1: 0.25
Med: 13.93
Q3: 50.33
Good +18 pts over 3 years

In 2023, the debt ratio of AQUITAINE DE COMMERCE INT... (9.93) 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
36.51% 2023
2021
2022
2023
Q1: 28.99%
Med: 50.8%
Q3: 69.5%
Average

In 2023, the financial autonomy of AQUITAINE DE COMMERCE INT... (36.5%) 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
0.32 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.24 years
Q3: 2.31 years
Average +26 pts over 3 years

In 2023, the repayment capacity of AQUITAINE DE COMMERCE INT... (0.32) 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 157.32. 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 6.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

157.325

Interest coverage (2023) ?
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

6.158

Liquidity indicators evolution
AQUITAINE DE COMMERCE INTERNATIONAL

Sector positioning

Liquidity ratio
157.32 2023
2021
2022
2023
Q1: 182.58
Med: 278.72
Q3: 449.62
Watch

In 2023, the liquidity ratio of AQUITAINE DE COMMERCE INT... (157.32) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
6.16x 2023
2021
2022
2023
Q1: 0.0x
Med: 1.17x
Q3: 11.38x
Good +28 pts over 3 years

In 2023, the interest coverage of AQUITAINE DE COMMERCE INT... (6.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 63 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 80 days of revenue, i.e. 7.2 M€ to permanently finance. Over 2016-2023, WCR increased by +139%, requiring additional financing.

Operating WCR (2023) ?
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

7 229 297 €

Customer credit (2023) ?
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

63 j

Supplier credit (2023) ?
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

63 j

Inventory turnover (2023) ?
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

3 j

WCR in days of revenue (2023) ?
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

80 j

WCR and payment terms evolution
AQUITAINE DE COMMERCE INTERNATIONAL

Positioning of AQUITAINE DE COMMERCE INTERNATIONAL in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de minerais et métaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 1 689 620€ to 5 593 083€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
1689k€ 3844k€ 5593k€
3 844 268 € Range: 1 689 620€ - 5 593 083€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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) de minerais et métaux)

Compare AQUITAINE DE COMMERCE INTERNATIONAL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de minerais et métaux

Frequently asked questions about AQUITAINE DE COMMERCE INTERNATIONAL

What is the revenue of AQUITAINE DE COMMERCE INTERNATIONAL ?

The revenue of AQUITAINE DE COMMERCE INTERNATIONAL in 2023 is 32.4 M€.

Is AQUITAINE DE COMMERCE INTERNATIONAL profitable?

Yes, AQUITAINE DE COMMERCE INTERNATIONAL generated a net profit of 1.1 M€ in 2023.

Where is the headquarters of AQUITAINE DE COMMERCE INTERNATIONAL ?

The headquarters of AQUITAINE DE COMMERCE INTERNATIONAL is located in ANDERNOS-LES-BAINS (33510), in the department Gironde.

Where to find the tax return of AQUITAINE DE COMMERCE INTERNATIONAL ?

The tax return of AQUITAINE DE COMMERCE INTERNATIONAL 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 AQUITAINE DE COMMERCE INTERNATIONAL operate?

AQUITAINE DE COMMERCE INTERNATIONAL operates in the sector Commerce de gros (commerce interentreprises) de minerais et métaux (NAF code 46.72Z). See the 'Sector positioning' section above to compare the company with its competitors.