Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2005-07-01 (20 years)Status: ActiveBusiness sector: SupérettesLocation: SAINT-LAURENT-DE-LA-SALANQUE (66250), Pyrenees-Orientales
ASSA.66 : revenue, balance sheet and financial ratios
ASSA.66 is a French company
founded 20 years ago,
specialized in the sector Supérettes.
Based in SAINT-LAURENT-DE-LA-SALANQUE (66250),
this company of category PME
shows in 2017 a revenue of 1.7 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, ASSA.66 generates positive net income of 149 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 96 k€ -> 149 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
149 073 €
Loading income statement...
Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 78%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
78.49%
Financial autonomy (2025)
?
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
36.473%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
121.478
202.704
140.785
178.604
168.705
88.979
125.237
28.328
100.458
78.49
Financial autonomy
20.67
15.116
18.863
14.981
19.594
31.923
23.64
38.714
29.617
36.473
Repayment capacity
1.409
2.586
None
None
None
None
None
None
None
None
Cash flow / Revenue
5.548%
3.819%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
78.492025
2023
2024
2025
Q1: 7.42
Med: 33.43
Q3: 80.85
Average+24 pts over 3 years
In 2025, the debt ratio of ASSA.66 (78.49) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
36.47%2025
2023
2024
2025
Q1: 28.38%
Med: 45.6%
Q3: 61.41%
Average-20 pts over 3 years
In 2025, the financial autonomy of ASSA.66 (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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 188.10. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
188.105
Liquidity indicators evolution ASSA.66
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
50.832
48.934
42.272
34.143
77.988
98.07
66.703
92.597
128.596
188.105
Interest coverage
1.725
2.156
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
188.12025
2023
2024
2025
Q1: 123.52
Med: 181.92
Q3: 270.69
Good+28 pts over 3 years
In 2025, the liquidity ratio of ASSA.66 (188.10) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2025)
?
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
0 €
Customer credit (2025)
?
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
0 j
Supplier credit (2025)
?
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
0 j
Inventory turnover (2025)
?
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 and payment terms evolution ASSA.66
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
-27 557 €
-38 479 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
14
11
0
0
0
0
0
0
0
0
Customer payment term (days)
1
1
12
11
1
3
6
0
0
0
Supplier payment term (days)
40
47
549
782
511
450
580
0
0
0
Positioning of ASSA.66 in its sector
Comparison with sector Supérettes
Valuation estimate
Based on 270 transactions of similar company sales
in 2025,
the value of ASSA.66 is estimated at
938 865 €
(range 379 533€ - 2 258 681€).
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.
Estimated enterprise value2025
270 transactions
379k€938k€2258k€
938 865 €Range: 379 533€ - 2 258 681€
NAF 5 année 2025
Valuation method used
Net Income Multiple
149 073 €
×
6.3x
=938 866 €
Range: 379 533€ - 2 258 682€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 270 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 (Supérettes)
Compare ASSA.66 with other companies in the same sector:
Yes, ASSA.66 generated a net profit of 149 k€ in 2025.
Where is the headquarters of ASSA.66 ?
The headquarters of ASSA.66 is located in SAINT-LAURENT-DE-LA-SALANQUE (66250), in the department Pyrenees-Orientales.
Where to find the tax return of ASSA.66 ?
The tax return of ASSA.66 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 ASSA.66 operate?
ASSA.66 operates in the sector Supérettes (NAF code 47.11C). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
Rotate your phone to landscape mode to view the chart