AURILLAC DEVELOPPEMENT : revenue, balance sheet and financial ratios

AURILLAC DEVELOPPEMENT is a French company founded 36 years ago, specialized in the sector Organisation de foires, salons professionnels et congrès. Based in AURILLAC (15000), this company of category PME shows in 2024 a revenue of 1.3 M€. 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 - AURILLAC DEVELOPPEMENT (SIREN 378424998)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016
Revenue 1 321 092 € 888 080 € 651 593 € 471 311 € 275 646 € 954 908 € 877 413 € 661 839 €
Net income 218 567 € -285 180 € -15 763 € 69 966 € 168 179 € -187 475 € 56 780 € 54 283 €
EBITDA 276 198 € -248 625 € -23 605 € 111 451 € 155 514 € -123 445 € 110 735 € 87 212 €
Net margin 16.5% -32.1% -2.4% 14.8% 61.0% -19.6% 6.5% 8.2%

Revenue and income statement

In 2024, AURILLAC DEVELOPPEMENT achieves revenue of 1.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.0%. Vs 2023, growth of +49% (888 k€ -> 1.3 M€). After deducting consumption (53 k€), gross margin stands at 1.3 M€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 276 k€, representing 20.9% of revenue. Positive scissor effect: EBITDA margin improves by +48.9 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 219 k€, i.e. 16.5% of revenue. This profit can be retained or distributed to shareholders.

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

1 321 092 €

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

1 267 823 €

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

276 198 €

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

202 825 €

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

218 567 €

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

13.0%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

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 57%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 9.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

56.511%

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

9.643%

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

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

30.4%

Solvency indicators evolution
AURILLAC DEVELOPPEMENT

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 6.15
Q3: 41.32
Excellent

In 2024, the debt ratio of AURILLAC DEVELOPPEMENT (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
56.51% 2024
2022
2023
2024
Q1: 3.99%
Med: 27.87%
Q3: 55.09%
Excellent +8 pts over 3 years

In 2024, the financial autonomy of AURILLAC DEVELOPPEMENT (56.5%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.67 years
Excellent

In 2024, the repayment capacity of AURILLAC DEVELOPPEMENT (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 248.12. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

248.12

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

0.0

Liquidity indicators evolution
AURILLAC DEVELOPPEMENT

Sector positioning

Liquidity ratio
248.12 2024
2022
2023
2024
Q1: 121.4
Med: 202.74
Q3: 381.14
Good +10 pts over 3 years

In 2024, the liquidity ratio of AURILLAC DEVELOPPEMENT (248.12) 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.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.69x
Average

In 2024, the interest coverage of AURILLAC DEVELOPPEMENT (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 14 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Overall, WCR represents 15 days of revenue, i.e. 55 k€ to permanently finance. Over 2016-2024, WCR increased by +127%, requiring additional financing.

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

55 393 €

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

12 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

14 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

15 j

WCR and payment terms evolution
AURILLAC DEVELOPPEMENT

Positioning of AURILLAC DEVELOPPEMENT in its sector

Comparison with sector Organisation de foires, salons professionnels et congrès

Valuation estimate

Based on 63 transactions of similar company sales (all years), the value of AURILLAC DEVELOPPEMENT is estimated at 562 784 € (range 254 298€ - 1 621 299€). With an EBITDA of 276 198€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.68x (in line with sector norms). 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
63 tx
254k€ 562k€ 1621k€
562 784 € Range: 254 298€ - 1 621 299€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
276 198 € × 1.6x
Estimation 431 436 €
204 708€ - 1 707 654€
Revenue Multiple 30%
1 321 092 € × 0.68x
Estimation 898 865 €
342 630€ - 1 671 091€
Net Income Multiple 20%
218 567 € × 1.8x
Estimation 387 034 €
245 777€ - 1 330 726€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 (Organisation de foires, salons professionnels et congrès)

Compare AURILLAC DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Organisation de foires, salons professionnels et congrès

Frequently asked questions about AURILLAC DEVELOPPEMENT

What is the revenue of AURILLAC DEVELOPPEMENT ?

The revenue of AURILLAC DEVELOPPEMENT in 2024 is 1.3 M€.

Is AURILLAC DEVELOPPEMENT profitable?

Yes, AURILLAC DEVELOPPEMENT generated a net profit of 219 k€ in 2024.

Where is the headquarters of AURILLAC DEVELOPPEMENT ?

The headquarters of AURILLAC DEVELOPPEMENT is located in AURILLAC (15000), in the department Cantal.

Where to find the tax return of AURILLAC DEVELOPPEMENT ?

The tax return of AURILLAC DEVELOPPEMENT 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 AURILLAC DEVELOPPEMENT operate?

AURILLAC DEVELOPPEMENT operates in the sector Organisation de foires, salons professionnels et congrès (NAF code 82.30Z). See the 'Sector positioning' section above to compare the company with its competitors.