AVENIR COMPLEXAGE SERVICE : revenue, balance sheet and financial ratios

AVENIR COMPLEXAGE SERVICE is a French company founded 33 years ago, specialized in the sector Fabrication de plaques, feuilles, tubes et profilés en matières plastiques. Based in SAINT-VARENT (79330), this company of category PME shows in 2024 a revenue of 6.2 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 - AVENIR COMPLEXAGE SERVICE (SIREN 389566993)
Indicator 2024 2023 2020 2019 2019 2018 2017
Revenue 6 167 205 € 7 284 717 € 5 225 813 € N/C 4 420 241 € N/C 5 837 937 €
Net income -127 370 € -257 609 € 116 238 € 345 922 € 263 900 € 379 664 € 269 101 €
EBITDA -18 073 € -256 441 € 373 762 € N/C 334 934 € N/C 534 776 €
Net margin -2.1% -3.5% 2.2% N/C 6.0% N/C 4.6%

Revenue and income statement

In 2024, AVENIR COMPLEXAGE SERVICE achieves revenue of 6.2 M€. Revenue is growing positively over 7 years (CAGR: +0.8%). Significant drop of -15% vs 2023. After deducting consumption (3.4 M€), gross margin stands at 2.8 M€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -18 k€, representing -0.3% of revenue. Positive scissor effect: EBITDA margin improves by +3.2 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -127 k€ (-2.1% of revenue), which will impact equity.

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

6 167 205 €

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

2 796 137 €

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

-18 073 €

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

-157 967 €

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

-127 370 €

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

-0.3%

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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 74%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 0.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

73.506%

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

0.203%

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

19.4%

Solvency indicators evolution
AVENIR COMPLEXAGE SERVICE

Sector positioning

Debt ratio
0.0 2024
2020
2023
2024
Q1: 0.73
Med: 15.01
Q3: 54.26
Excellent -23 pts over 3 years

In 2024, the debt ratio of AVENIR COMPLEXAGE SERVICE (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
73.51% 2024
2020
2023
2024
Q1: 36.22%
Med: 56.58%
Q3: 72.34%
Excellent +8 pts over 3 years

In 2024, the financial autonomy of AVENIR COMPLEXAGE SERVICE (73.5%) 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
2020
2023
2024
Q1: 0.0 years
Med: 0.27 years
Q3: 1.35 years
Excellent -33 pts over 3 years

In 2024, the repayment capacity of AVENIR COMPLEXAGE SERVICE (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 314.31. 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

314.313

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
AVENIR COMPLEXAGE SERVICE

Sector positioning

Liquidity ratio
314.31 2024
2020
2023
2024
Q1: 161.7
Med: 262.65
Q3: 376.36
Good -12 pts over 3 years

In 2024, the liquidity ratio of AVENIR COMPLEXAGE SERVICE (314.31) 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
2020
2023
2024
Q1: 0.04x
Med: 2.6x
Q3: 12.16x
Average -15 pts over 3 years

In 2024, the interest coverage of AVENIR COMPLEXAGE SERVICE (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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Inventory turnover is 91 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 122 days of revenue, i.e. 2.1 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

2 097 590 €

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

7 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

44 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

91 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

122 j

WCR and payment terms evolution
AVENIR COMPLEXAGE SERVICE

Positioning of AVENIR COMPLEXAGE SERVICE in its sector

Comparison with sector Fabrication de plaques, feuilles, tubes et profilés en matières plastiques

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of AVENIR COMPLEXAGE SERVICE is estimated at 1 254 699 € (range 599 808€ - 1 688 517€). The price/revenue ratio is 0.20x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
76 tx
599k€ 1254k€ 1688k€
1 254 699 € Range: 599 808€ - 1 688 517€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
6 167 205 € × 0.20x = 1 254 700 €
Range: 599 808€ - 1 688 517€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 76 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 (Fabrication de plaques, feuilles, tubes et profilés en matières plastiques)

Compare AVENIR COMPLEXAGE SERVICE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de plaques, feuilles, tubes et profilés en matières plastiques

Frequently asked questions about AVENIR COMPLEXAGE SERVICE

What is the revenue of AVENIR COMPLEXAGE SERVICE ?

The revenue of AVENIR COMPLEXAGE SERVICE in 2024 is 6.2 M€.

Is AVENIR COMPLEXAGE SERVICE profitable?

AVENIR COMPLEXAGE SERVICE recorded a net loss in 2024.

Where is the headquarters of AVENIR COMPLEXAGE SERVICE ?

The headquarters of AVENIR COMPLEXAGE SERVICE is located in SAINT-VARENT (79330), in the department Deux-Sevres.

Where to find the tax return of AVENIR COMPLEXAGE SERVICE ?

The tax return of AVENIR COMPLEXAGE SERVICE 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 COMPLEXAGE SERVICE operate?

AVENIR COMPLEXAGE SERVICE operates in the sector Fabrication de plaques, feuilles, tubes et profilés en matières plastiques (NAF code 22.21Z). See the 'Sector positioning' section above to compare the company with its competitors.