Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2006-06-27 (19 years)Status: ActiveBusiness sector: SupermarchésLocation: CRETEIL (94000), Val-de-Marne
ASSIA : revenue, balance sheet and financial ratios
ASSIA is a French company
founded 19 years ago,
specialized in the sector Supermarchés.
Based in CRETEIL (94000),
this company of category PME
shows in 2021 a revenue of 4.8 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, ASSIA generates positive net income of 46 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 5 k€ -> 46 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
46 000 €
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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
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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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 49%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
49.338%
Financial autonomy (2025)
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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
42.812%
Asset age ratio (2025)
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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
110.599
84.434
58.375
31.782
5.843
0.579
80.305
69.607
65.869
49.338
Financial autonomy
32.327
34.358
34.12
37.673
48.021
52.164
37.795
41.859
38.862
42.812
Repayment capacity
4.048
3.165
2.147
2.563
None
0.068
None
None
None
None
Cash flow / Revenue
2.046%
2.058%
2.137%
0.999%
None%
0.836%
None%
None%
None%
None%
Sector positioning
Debt ratio
49.342025
2023
2024
2025
Q1: 0.49
Med: 27.69
Q3: 93.99
Average
In 2025, the debt ratio of ASSIA (49.34) 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
42.81%2025
2023
2024
2025
Q1: 15.51%
Med: 31.94%
Q3: 47.89%
Good
In 2025, the financial autonomy of ASSIA (42.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 102.55. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
102.547
Liquidity indicators evolution ASSIA
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
124.492
113.596
109.322
95.823
92.396
95.865
116.176
113.018
95.113
102.547
Interest coverage
8.015
8.48
4.679
8.696
None
0.122
None
None
None
None
Sector positioning
Liquidity ratio
102.552025
2023
2024
2025
Q1: 107.3
Med: 134.67
Q3: 181.25
Watch
In 2025, the liquidity ratio of ASSIA (102.55) 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.
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)
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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)
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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 ASSIA
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
162 787 €
133 567 €
194 097 €
103 187 €
0 €
127 820 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
14
13
15
12
0
13
0
0
0
0
Customer payment term (days)
0
0
1
1
0
1
0
0
0
0
Supplier payment term (days)
20
20
30
28
0
23
0
0
0
0
Positioning of ASSIA in its sector
Comparison with sector Supermarchés
Valuation estimate
Based on 270 transactions of similar company sales
in 2025,
the value of ASSIA is estimated at
289 709 €
(range 117 113€ - 696 969€).
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
117k€289k€696k€
289 709 €Range: 117 113€ - 696 969€
NAF 5 année 2025
Valuation method used
Net Income Multiple
46 000 €
×
6.3x
=289 709 €
Range: 117 114€ - 696 970€
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 (Supermarchés)
Compare ASSIA with other companies in the same sector:
Yes, ASSIA generated a net profit of 46 k€ in 2025.
Where is the headquarters of ASSIA ?
The headquarters of ASSIA is located in CRETEIL (94000), in the department Val-de-Marne.
Where to find the tax return of ASSIA ?
The tax return of ASSIA 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 ASSIA operate?
ASSIA operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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