ASTEM DIGITAL : revenue, balance sheet and financial ratios

ASTEM DIGITAL is a French company founded 12 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in AVIGNON (84000), this company of category PME shows in 2024 a revenue of 8.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ASTEM DIGITAL (SIREN 797803202)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 8 926 693 € 12 648 000 € 10 718 057 € 9 979 813 € N/C N/C 3 358 431 € 1 941 972 € 1 835 823 €
Net income 85 433 € 238 611 € 248 310 € 174 231 € 195 427 € 104 935 € 126 255 € 122 245 € 57 464 €
EBITDA 360 626 € 838 441 € 565 093 € 233 305 € N/C N/C 154 531 € 130 855 € 61 857 €
Net margin 1.0% 1.9% 2.3% 1.7% N/C N/C 3.8% 6.3% 3.1%

Revenue and income statement

En 2024, ASTEM DIGITAL alcanza unos ingresos de 8.9 M€. En el período 2016-2024, la empresa muestra un fuerte crecimiento con una TCAC de +21.9%. Caída significativa de -29% vs 2023. Tras deducir el consumo (5.6 M€), el margen bruto se sitúa en 3.3 M€, es decir, una tasa del 37%. El EBITDA alcanza 361 k€, representando el 4.0% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (-29%), el EBITDA varía en -57%, reduciendo el margen en 2.6 puntos. El margen operativo sigue siendo frágil, requiriendo vigilancia de costes. El resultado neto asciende a 85 k€, es decir, el 1.0% de los ingresos.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

8 926 693 €

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

3 277 600 €

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

360 626 €

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

249 604 €

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

85 433 €

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

4.0%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 180%. Situación crítica: la deuda supera significativamente los fondos propios. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 19%. Baja autonomía: la empresa depende fuertemente de financiación externa. La capacidad de reembolso indica que se necesitarían 14.2 años de flujo de caja. Más allá de 7 años, los bancos generalmente consideran el riesgo crediticio como alto. El flujo de caja representa el 2.1% de los ingresos.

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

179.725%

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

18.895%

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

2.147%

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

14.219

Asset age ratio (2024) ?
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

56.8%

Solvency indicators evolution
ASTEM DIGITAL

Sector positioning

Ratio de endeudamiento
179.72 2024
2022
2023
2024
Q1: 0.0
Med: 4.27
Q3: 43.96
Vigilar

En 2024, el ratio de endeudamiento de ASTEM DIGITAL (179.72) se sitúa en el top 25% del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio alto puede indicar dependencia excesiva de financiación externa.

Autonomía financiera
18.89% 2024
2022
2023
2024
Q1: 14.64%
Med: 38.36%
Q3: 60.56%
Average

En 2024, el autonomía financiera de ASTEM DIGITAL (18.9%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Capacidad de reembolso
14.22 ans 2024
2022
2023
2024
Q1: 0.0 ans
Med: 0.0 ans
Q3: 1.09 ans
Vigilar

En 2024, el capacidad de reembolso de ASTEM DIGITAL (14.2 ans) se sitúa en el top 25% del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una duración larga puede señalar deuda pesada relativa a la capacidad de pago.

Liquidity ratios

El ratio de liquidez se sitúa en 136.20. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 30.6x. El resultado de explotación cubre muy ampliamente los gastos financieros.

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

136.199

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

30.649

Liquidity indicators evolution
ASTEM DIGITAL

Sector positioning

Ratio de liquidez
136.2 2024
2022
2023
2024
Q1: 132.74
Med: 202.27
Q3: 325.9
Average

En 2024, el ratio de liquidez de ASTEM DIGITAL (136.20) se sitúa por debajo de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Una mejora fortalecería la posición competitiva.

Cobertura de intereses
30.65x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.41x
Q3: 6.25x
Excelente

En 2024, el cobertura de intereses de ASTEM DIGITAL (30.6x) se sitúa en el top 25% del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Alta cobertura significa que los gastos financieros pesan poco en la rentabilidad.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 45 días. Plazo proveedores: 128 días. Excelente situación: los proveedores financian 83 días del ciclo operativo. La rotación de existencias es de 122 días. Este alto nivel inmoviliza tesorería y potencialmente crea riesgo de obsolescencia. El FM representa 144 días de ingresos. En 2016-2024, el FM aumentó en +428%.

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

3 580 139 €

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

45 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

128 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

122 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

144 j

WCR and payment terms evolution
ASTEM DIGITAL

Positioning of ASTEM DIGITAL in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of ASTEM DIGITAL is estimated at 711 303 € (range 374 627€ - 2 240 793€). With an EBITDA of 360 626€, the sector multiple of 0.7x is applied. The price/revenue ratio is 0.21x (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.

Estimated enterprise value 2024
124 transactions
374k€ 711k€ 2240k€
711 303 € Range: 374 627€ - 2 240 793€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
360 626 € × 0.7x
Estimation 253 839 €
119 999€ - 923 882€
Revenue Multiple 30%
8 926 693 € × 0.21x
Estimation 1 901 157 €
1 030 952€ - 5 758 636€
Net Income Multiple 20%
85 433 € × 0.8x
Estimation 70 185 €
26 713€ - 256 305€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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 produits pharmaceutiques)

Compare ASTEM DIGITAL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Frequently asked questions about ASTEM DIGITAL

What is the revenue of ASTEM DIGITAL ?

The revenue of ASTEM DIGITAL in 2024 is 8.9 M€.

Is ASTEM DIGITAL profitable?

Yes, ASTEM DIGITAL generated a net profit of 85 k€ in 2024.

Where is the headquarters of ASTEM DIGITAL ?

The headquarters of ASTEM DIGITAL is located in AVIGNON (84000), in the department Vaucluse.

Where to find the tax return of ASTEM DIGITAL ?

The tax return of ASTEM DIGITAL 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 ASTEM DIGITAL operate?

ASTEM DIGITAL operates in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques (NAF code 46.46Z). See the 'Sector positioning' section above to compare the company with its competitors.