AVIVA METALS (EUROPE) SAS : revenue, balance sheet and financial ratios

AVIVA METALS (EUROPE) SAS is a French company founded 18 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de minerais et métaux. Based in LA SEYNE-SUR-MER (83500), this company of category PME shows in 2024 a revenue of 6.7 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 - AVIVA METALS (EUROPE) SAS (SIREN 503233876)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 6 680 802 € 6 489 417 € 7 431 512 € 4 373 496 € 4 414 708 € 5 609 735 € 4 425 714 € 5 051 065 € 3 997 395 €
Net income 111 299 € -31 452 € 1 030 551 € 115 207 € 176 542 € 83 462 € -92 710 € -166 918 € -127 108 €
EBITDA 316 137 € 458 818 € 588 257 € 247 566 € 207 731 € 146 697 € -33 286 € -106 676 € -105 566 €
Net margin 1.7% -0.5% 13.9% 2.6% 4.0% 1.5% -2.1% -3.3% -3.2%

Revenue and income statement

In 2024, AVIVA METALS (EUROPE) SAS achieves revenue of 6.7 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.6%. Vs 2023: +3%. After deducting consumption (5.1 M€), gross margin stands at 1.5 M€, i.e. a rate of 23%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 316 k€, representing 4.7% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -31%, reducing margin by 2.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 111 k€, i.e. 1.7% 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

6 680 802 €

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

1 533 705 €

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

316 137 €

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

318 194 €

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

111 299 €

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

4.7%

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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 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 3.9% 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

17.358%

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

3.937%

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

17.9%

Solvency indicators evolution
AVIVA METALS (EUROPE) SAS

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.21
Med: 11.92
Q3: 50.67
Excellent

In 2024, the debt ratio of AVIVA METALS (EUROPE) SAS (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
17.36% 2024
2022
2023
2024
Q1: 28.45%
Med: 52.57%
Q3: 71.08%
Watch

In 2024, the financial autonomy of AVIVA METALS (EUROPE) SAS (17.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 1.69 years
Excellent

In 2024, the repayment capacity of AVIVA METALS (EUROPE) SAS (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 114.67. 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 13.0x. Operating income very largely covers interest expenses: high safety margin.

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

114.673

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

13.022

Liquidity indicators evolution
AVIVA METALS (EUROPE) SAS

Sector positioning

Liquidity ratio
114.67 2024
2022
2023
2024
Q1: 172.14
Med: 274.65
Q3: 436.7
Watch

In 2024, the liquidity ratio of AVIVA METALS (EUROPE) SAS (114.67) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
13.02x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.37x
Q3: 11.8x
Excellent

In 2024, the interest coverage of AVIVA METALS (EUROPE) SAS (13.0x) 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: 34 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 2 days. The gap of 32 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-9 days): operations structurally generate cash. Notable WCR improvement over the period (-136%), 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

-175 171 €

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

34 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

2 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

-9 j

WCR and payment terms evolution
AVIVA METALS (EUROPE) SAS

Positioning of AVIVA METALS (EUROPE) SAS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de minerais et métaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 346 600€ to 1 102 743€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
346k€ 768k€ 1102k€
768 712 € Range: 346 600€ - 1 102 743€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 minerais et métaux)

Compare AVIVA METALS (EUROPE) SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de minerais et métaux

Frequently asked questions about AVIVA METALS (EUROPE) SAS

What is the revenue of AVIVA METALS (EUROPE) SAS ?

The revenue of AVIVA METALS (EUROPE) SAS in 2024 is 6.7 M€.

Is AVIVA METALS (EUROPE) SAS profitable?

Yes, AVIVA METALS (EUROPE) SAS generated a net profit of 111 k€ in 2024.

Where is the headquarters of AVIVA METALS (EUROPE) SAS ?

The headquarters of AVIVA METALS (EUROPE) SAS is located in LA SEYNE-SUR-MER (83500), in the department Var.

Where to find the tax return of AVIVA METALS (EUROPE) SAS ?

The tax return of AVIVA METALS (EUROPE) SAS 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 AVIVA METALS (EUROPE) SAS operate?

AVIVA METALS (EUROPE) SAS operates in the sector Commerce de gros (commerce interentreprises) de minerais et métaux (NAF code 46.72Z). See the 'Sector positioning' section above to compare the company with its competitors.