SIREN : 853683225
AROMA is a French company founded 6 years ago, specialized in the sector Gestion de fonds. Based in DIJON (21000), this company of category PME shows in 2024 a revenue of 254 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-18
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 |
|---|---|---|---|---|---|
| Revenue | 253 830 € | 45 904 € | 45 560 € | 52 131 € | 34 512 € |
| Net income | 774 € | 63 651 € | 8 275 € | 25 220 € | -1 359 € |
| EBITDA | 50 845 € | 30 927 € | 13 495 € | 38 758 € | 7 398 € |
| Net margin | 0.3% | 138.7% | 18.2% | 48.4% | -3.9% |
In 2024, AROMA achieves revenue of 254 k€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +64.7%. Vs 2023, growth of +453% (46 k€ -> 254 k€). After deducting consumption (176 k€), gross margin stands at 78 k€, i.e. a rate of 31%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 51 k€, representing 20.0% of revenue. Warning negative scissor effect: despite revenue change (+453%), EBITDA varies by +64%, reducing margin by 47.3 pts. This reflects costs rising faster than 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 774 €, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.
253 830 €
77 913 €
50 845 €
39 347 €
774 €
20.0%
The debt ratio (= Financial debt / Equity x 100) stands at 231%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 67.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
231.451%
30.085%
4.833%
67.146
52.8%
In 2024, the debt ratio of AROMA (231.45) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of AROMA (30.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of AROMA (67.15) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 297.14. 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 172.2x. Operating income very largely covers interest expenses: high safety margin.
297.143
172.184
In 2024, the liquidity ratio of AROMA (297.14) 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.
In 2024, the interest coverage of AROMA (172.2x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 1215 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 1793 days of revenue, i.e. 1.3 M€ to permanently finance. Over 2020-2024, WCR increased by +5521%, requiring additional financing.
1 263 957 €
2 j
12 j
1215 j
1793 j
Based on 62 transactions of similar company sales
in 2024,
the value of AROMA is estimated at
146 295 €
(range 50 254€ - 341 387€).
With an EBITDA of 50 845€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.30x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 62 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare AROMA with other companies in the same sector:
The revenue of AROMA in 2024 is 254 k€.
Yes, AROMA generated a net profit of 774€ in 2024.
The headquarters of AROMA is located in DIJON (21000), in the department Cote-d'Or.
The tax return of AROMA 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).
AROMA operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.