AVENIR COMMUNICATION : revenue, balance sheet and financial ratios

AVENIR COMMUNICATION is a French company founded 24 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in LONGUE-JUMELLES (49160), this company of category PME shows in 2024 a revenue of 10.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, AVENIR COMMUNICATION combines a growing business with positive profitability. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - AVENIR COMMUNICATION (SIREN 440871234)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 10 188 720 € 10 924 884 € 10 856 279 € 9 064 377 € 6 659 214 € 7 410 769 € 7 473 894 € 7 417 151 € 7 131 588 €
Net income 355 892 € 541 946 € 753 623 € 589 193 € 176 635 € 328 588 € 569 197 € 371 782 € 443 626 €
EBITDA 447 768 € 677 665 € 999 634 € 729 950 € 250 031 € 490 383 € 744 398 € 621 023 € 644 960 €
Net margin 3.5% 5.0% 6.9% 6.5% 2.7% 4.4% 7.6% 5.0% 6.2%

Revenue and income statement

In 2024, AVENIR COMMUNICATION achieves revenue of 10.2 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.2%. Slight decline of -7% vs 2023. After deducting consumption (6.4 M€), gross margin stands at 3.8 M€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 448 k€, representing 4.4% of revenue. This ratio is more favorable than the sector median (3.4%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 356 k€, i.e. 3.5% 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

10 188 720 €

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

3 819 177 €

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

447 768 €

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

480 303 €

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

355 892 €

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

4.4%

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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 8%. This ratio is more favorable than the sector median (12.9%). Financial autonomy (= Equity / Total assets x 100) reaches 50%. This ratio is more favorable than the sector median (39.9%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.8 years of cash flow to repay all financial debt. This ratio is slightly less favorable than the sector median (0.3 years). Cash flow represents 3.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (2.7%).

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

8.07%

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

50.24%

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

3.1%

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

0.75

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

29.7%

Solvency indicators evolution
AVENIR COMMUNICATION

Sector positioning

Debt ratio
8.07% 2024
Q1: 0.14%
Med: 12.91%
Q3: 52.25%
Good

In 2024, the debt ratio of AVENIR COMMUNICATION (8.1%) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
50.24% 2024
Q1: 13.91%
Med: 39.94%
Q3: 61.79%
Good

In 2024, the financial autonomy of AVENIR COMMUNICATION (50.2%) 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.

Repayment capacity
0.7 years 2022
Q1: 0.0 years
Med: 0.31 years
Q3: 2.53 years
Average

In 2022, the repayment capacity of AVENIR COMMUNICATION (0.70) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2.16. This ratio is slightly less favorable than the sector median (2.3). The interest coverage ratio (= EBIT / Interest expenses) is 8.7x. Compared with its sector, this ratio places the company among the best positioned (sector median: 0.3x).

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

2.16

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

8.71

Liquidity indicators evolution
AVENIR COMMUNICATION

Sector positioning

Liquidity ratio
2.16 2024
Q1: 1.44
Med: 2.32
Q3: 4.06
Average -8 pts over 3 years

In 2024, the liquidity ratio of AVENIR COMMUNICATION (2.16) 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.

Interest coverage
8.71x 2024
Q1: 0.0x
Med: 0.28x
Q3: 6.68x
Excellent +17 pts over 3 years

In 2024, the interest coverage of AVENIR COMMUNICATION (8.7x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 74 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. The company must finance 22 days of gap between collections and payments. Inventory turnover is 24 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 78 days of revenue, i.e. 2.2 M€ to permanently finance.

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

2 212 379 €

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

74 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

52 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

24 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

78 j

WCR and payment terms evolution
AVENIR COMMUNICATION

Positioning of AVENIR COMMUNICATION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of AVENIR COMMUNICATION is estimated at 1 404 700 € (range 588 946€ - 3 553 754€). With an EBITDA of 447 768€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (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
145 transactions
588k€ 1404k€ 3553k€
1 404 700 € Range: 588 946€ - 3 553 754€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
447 768 € × 2.6x
Estimation 1 167 023 €
424 556€ - 3 280 445€
Revenue Multiple 30%
10 188 720 € × 0.19x
Estimation 1 949 367 €
1 097 152€ - 4 969 574€
Net Income Multiple 20%
355 892 € × 3.3x
Estimation 1 181 894 €
237 614€ - 2 113 301€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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) d'autres biens domestiques )

Compare AVENIR COMMUNICATION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Top companies in Commerce de gros (commerce interentreprises) d'autres biens domestiques

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques :

Top companies in Maine-et-Loire

Largest companies by revenue in the department Maine-et-Loire:

Voir le classement complet du département Maine-et-Loire

Frequently asked questions about AVENIR COMMUNICATION

What is the revenue of AVENIR COMMUNICATION ?

The revenue of AVENIR COMMUNICATION in 2024 is 10.2 M€.

Is AVENIR COMMUNICATION profitable?

Yes, AVENIR COMMUNICATION generated a net profit of 356 k€ in 2024.

Where is the headquarters of AVENIR COMMUNICATION ?

The headquarters of AVENIR COMMUNICATION is located in LONGUE-JUMELLES (49160), in the department Maine-et-Loire.

Where to find the tax return of AVENIR COMMUNICATION ?

The tax return of AVENIR COMMUNICATION 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 AVENIR COMMUNICATION operate?

AVENIR COMMUNICATION operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.