AREAS ACHATS : revenue, balance sheet and financial ratios

AREAS ACHATS is a French company founded 18 years ago, specialized in the sector Autres intermédiaires du commerce en produits divers. Based in SAINT-OUEN-SUR-SEINE (93400), this company of category GE shows in 2024 a revenue of 106 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 - AREAS ACHATS (SIREN 500156757)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 105 604 € 122 281 € 118 121 € 488 326 € 1 049 469 € 3 201 809 € 4 547 313 € 6 702 062 € 4 281 048 €
Net income -464 284 € -150 366 € -219 346 € -251 861 € 1 320 080 € 6 890 555 € 11 944 745 € 19 787 778 € 22 102 048 €
EBITDA 95 581 € 67 323 € 107 893 € 52 320 € 1 980 059 € 4 697 686 € 5 038 920 € 6 124 813 € 3 998 393 €
Net margin -439.6% -123.0% -185.7% -51.6% 125.8% 215.2% 262.7% 295.2% 516.3%

Revenue and income statement

In 2024, AREAS ACHATS achieves revenue of 106 k€. Revenue is declining over the period 2016-2024 (CAGR: -37.0%). Significant drop of -14% vs 2023. After deducting consumption (0 €), gross margin stands at 106 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 96 k€, representing 90.5% of revenue. Positive scissor effect: EBITDA margin improves by +35.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -464 k€ (-439.6% 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

105 604 €

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

105 604 €

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

95 581 €

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

95 733 €

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

-464 284 €

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

90.5%

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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 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 -4%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-3.585%

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

-439.646%

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
AREAS ACHATS

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 6.15
Q3: 45.95
Excellent

In 2024, the debt ratio of AREAS ACHATS (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
-3.58% 2024
2022
2023
2024
Q1: 3.97%
Med: 34.0%
Q3: 67.32%
Watch

In 2024, the financial autonomy of AREAS ACHATS (-3.6%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.8 years
Excellent

In 2024, the repayment capacity of AREAS ACHATS (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 96.54. 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 643.6x. 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

96.539

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

643.556

Liquidity indicators evolution
AREAS ACHATS

Sector positioning

Liquidity ratio
96.54 2024
2022
2023
2024
Q1: 139.4
Med: 252.5
Q3: 584.37
Watch

In 2024, the liquidity ratio of AREAS ACHATS (96.54) 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
643.56x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.95x
Excellent

In 2024, the interest coverage of AREAS ACHATS (643.6x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 115294 days. Excellent situation: suppliers finance 115291 days of the operating cycle (retail model). Overall, WCR represents 8970 days of revenue, i.e. 2.6 M€ to permanently finance. Notable WCR improvement over the period (-82%), 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

2 631 370 €

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

3 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

115294 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

8970 j

WCR and payment terms evolution
AREAS ACHATS

Positioning of AREAS ACHATS in its sector

Comparison with sector Autres intermédiaires du commerce en produits divers

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of AREAS ACHATS is estimated at 71 591 € (range 39 403€ - 290 991€). With an EBITDA of 95 581€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.32x (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
85 tx
39k€ 71k€ 290k€
71 591 € Range: 39 403€ - 290 991€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
95 581 € × 1.0x
Estimation 94 076 €
51 645€ - 416 944€
Revenue Multiple 30%
105 604 € × 0.32x
Estimation 34 117 €
19 002€ - 81 071€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Autres intermédiaires du commerce en produits divers)

Compare AREAS ACHATS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en produits divers

Frequently asked questions about AREAS ACHATS

What is the revenue of AREAS ACHATS ?

The revenue of AREAS ACHATS in 2024 is 106 k€.

Is AREAS ACHATS profitable?

AREAS ACHATS recorded a net loss in 2024.

Where is the headquarters of AREAS ACHATS ?

The headquarters of AREAS ACHATS is located in SAINT-OUEN-SUR-SEINE (93400), in the department Seine-Saint-Denis.

Where to find the tax return of AREAS ACHATS ?

The tax return of AREAS ACHATS 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 AREAS ACHATS operate?

AREAS ACHATS operates in the sector Autres intermédiaires du commerce en produits divers (NAF code 46.19B). See the 'Sector positioning' section above to compare the company with its competitors.