AVIAPARTNER ACADEMY-FRANCE : revenue, balance sheet and financial ratios

AVIAPARTNER ACADEMY-FRANCE is a French company founded 22 years ago, specialized in the sector Services auxiliaires des transports aériens. Based in COLOMBIER-SAUGNIEU (69124), this company of category ETI shows in 2024 a revenue of 928 k€. 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 - AVIAPARTNER ACADEMY-FRANCE (SIREN 453002719)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 928 402 € 1 260 747 € 660 119 € 135 591 € 268 985 € 1 174 273 € 966 642 € 1 242 545 € 1 137 161 €
Net income 20 187 € -21 469 € 12 662 € -22 052 € -13 492 € 7 960 € 47 152 € 72 036 € 11 495 €
EBITDA 17 840 € -22 257 € 16 648 € -22 011 € -13 678 € 8 922 € 35 909 € 105 538 € 16 092 €
Net margin 2.2% -1.7% 1.9% -16.3% -5.0% 0.7% 4.9% 5.8% 1.0%

Revenue and income statement

In 2024, AVIAPARTNER ACADEMY-FRANCE achieves revenue of 928 k€. Activity remains stable over the period (CAGR: -2.5%). Significant drop of -26% vs 2023. After deducting consumption (0 €), gross margin stands at 928 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 18 k€, representing 1.9% of revenue. Positive scissor effect: EBITDA margin improves by +3.7 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 20 k€, i.e. 2.2% 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

928 402 €

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

928 402 €

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

17 840 €

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

23 918 €

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

20 187 €

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

1.9%

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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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 1.5% 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

3.451%

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

1.528%

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

Solvency indicators evolution
AVIAPARTNER ACADEMY-FRANCE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 1.0
Q3: 50.08
Excellent

In 2024, the debt ratio of AVIAPARTNER ACADEMY-FRANCE (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
3.45% 2024
2022
2023
2024
Q1: 3.49%
Med: 23.63%
Q3: 43.9%
Average

In 2024, the financial autonomy of AVIAPARTNER ACADEMY-FRANCE (3.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.08 years
Excellent

In 2024, the repayment capacity of AVIAPARTNER ACADEMY-FRANCE (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 103.57. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 5.0x. Financial charges are adequately covered by operations.

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

103.574

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

4.983

Liquidity indicators evolution
AVIAPARTNER ACADEMY-FRANCE

Sector positioning

Liquidity ratio
103.57 2024
2022
2023
2024
Q1: 103.71
Med: 133.95
Q3: 202.29
Average

In 2024, the liquidity ratio of AVIAPARTNER ACADEMY-FRANCE (103.57) 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
4.98x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.09x
Q3: 6.25x
Good +45 pts over 3 years

In 2024, the interest coverage of AVIAPARTNER ACADEMY-FRANCE (5.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 104 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 292 days. Excellent situation: suppliers finance 188 days of the operating cycle (retail model). Overall, WCR represents 353 days of revenue, i.e. 911 k€ to permanently finance. Notable WCR improvement over the period (-35%), freeing up cash.

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

910 985 €

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

104 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

292 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

353 j

WCR and payment terms evolution
AVIAPARTNER ACADEMY-FRANCE

Positioning of AVIAPARTNER ACADEMY-FRANCE in its sector

Comparison with sector Services auxiliaires des transports aériens

Valuation estimate

Based on 205 transactions of similar company sales (all years), the value of AVIAPARTNER ACADEMY-FRANCE is estimated at 53 088 € (range 30 826€ - 159 465€). With an EBITDA of 17 840€, the sector multiple of 0.9x is applied. The price/revenue ratio is 0.15x (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
205 transactions
30k€ 53k€ 159k€
53 088 € Range: 30 826€ - 159 465€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
17 840 € × 0.9x
Estimation 16 527 €
5 838€ - 38 069€
Revenue Multiple 30%
928 402 € × 0.15x
Estimation 139 010 €
89 198€ - 433 259€
Net Income Multiple 20%
20 187 € × 0.8x
Estimation 15 608 €
5 743€ - 52 268€
How is this estimate calculated?

This estimate is based on the analysis of 205 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 (Services auxiliaires des transports aériens)

Compare AVIAPARTNER ACADEMY-FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Services auxiliaires des transports aériens

Frequently asked questions about AVIAPARTNER ACADEMY-FRANCE

What is the revenue of AVIAPARTNER ACADEMY-FRANCE ?

The revenue of AVIAPARTNER ACADEMY-FRANCE in 2024 is 928 k€.

Is AVIAPARTNER ACADEMY-FRANCE profitable?

Yes, AVIAPARTNER ACADEMY-FRANCE generated a net profit of 20 k€ in 2024.

Where is the headquarters of AVIAPARTNER ACADEMY-FRANCE ?

The headquarters of AVIAPARTNER ACADEMY-FRANCE is located in COLOMBIER-SAUGNIEU (69124), in the department Rhone.

Where to find the tax return of AVIAPARTNER ACADEMY-FRANCE ?

The tax return of AVIAPARTNER ACADEMY-FRANCE 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 AVIAPARTNER ACADEMY-FRANCE operate?

AVIAPARTNER ACADEMY-FRANCE operates in the sector Services auxiliaires des transports aériens (NAF code 52.23Z). See the 'Sector positioning' section above to compare the company with its competitors.