AVL DEVELOPPEMENT : revenue, balance sheet and financial ratios

AVL DEVELOPPEMENT is a French company founded 37 years ago, specialized in the sector Activités des sociétés holding. Based in NUITS-SAINT-GEORGES (21700), this company of category PME shows in 2023 a revenue of 733 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - AVL DEVELOPPEMENT (SIREN 349057513)
Indicator 2023 2022 2019 2016
Revenue 733 320 € 590 000 € 846 768 € 50 000 €
Net income -216 690 € 343 719 € -49 271 € -341 291 €
EBITDA -72 549 € -400 172 € 73 859 € -60 657 €
Net margin -29.5% 58.3% -5.8% -682.6%

Revenue and income statement

Im Jahr 2023 erzielt AVL DEVELOPPEMENT einen Umsatz von 733 k€. Im Zeitraum 2016-2023 zeigt das Unternehmen starkes Wachstum mit einer CAGR von +46.8%. Vs 2022, Wachstum von +24% (590 k€ -> 733 k€). Nach Abzug des Verbrauchs (0 €) beträgt die Bruttomarge 733 k€, d.h. eine Rate von 100%. Dieses Verhältnis misst die Fähigkeit, aus der Geschäftstätigkeit Wert zu schaffen. EBITDA (= Bruttomarge - Personalkosten - Steuern) erreicht -73 k€, was -9.9% des Umsatzes entspricht. Positiver Schereneffekt: EBITDA-Marge verbessert sich um +57.9 Punkte. Negatives EBITDA bedeutet, dass der Betrieb die laufenden Kosten nicht deckt. Das Nettoergebnis ist negativ bei -217 k€ (-29.5% des Umsatzes).

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

733 320 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

733 320 €

EBITDA (2023) ?
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

-72 549 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-98 149 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-216 690 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-9.9%

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Assets

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Liabilities

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Solvency and debt ratios

Die Verschuldungsquote (= Finanzschulden / Eigenkapital x 100) beträgt 60%. Die Verschuldung bleibt unter Kontrolle. Die finanzielle Autonomie (= Eigenkapital / Bilanzsumme x 100) erreicht 57%. Diese hohe Autonomie bedeutet, dass das Unternehmen den Großteil seiner Vermögenswerte durch Eigenkapital finanziert.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

59.848%

Financial autonomy (2023) ?
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

56.617%

Cash flow / Revenue (2023) ?
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

-26.082%

Repayment capacity (2023) ?
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

-17.073

Asset age ratio (2023) ?
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

50.7%

Solvency indicators evolution
AVL DEVELOPPEMENT

Sector positioning

Verschuldungsgrad
59.85 2023
2019
2022
2023
Q1: 0.03
Med: 10.87
Q3: 70.22
Average

Im Jahr 2023 liegt über dem Median der Branche das verschuldungsgrad von AVL DEVELOPPEMENT (59.85). Dieses Verhältnis misst das Gewicht der Schulden im Verhältnis zum Eigenkapital. Eine Reduzierung könnte die finanzielle Stärke verbessern.

Finanzielle Autonomie
56.62% 2023
2019
2022
2023
Q1: 17.2%
Med: 61.39%
Q3: 90.77%
Average +13 pts over 3 years

Im Jahr 2023 liegt unter dem Median der Branche das finanzielle autonomie von AVL DEVELOPPEMENT (56.6%). Dieses Verhältnis stellt den Anteil des Eigenkapitals an der Gesamtfinanzierung dar. Eine Verbesserung würde die Wettbewerbsposition stärken.

Rückzahlungsfähigkeit
-17.07 ans 2023
2019
2022
2023
Q1: 0.0 ans
Med: 0.09 ans
Q3: 3.23 ans
Ausgezeichnet

Im Jahr 2023 liegt in den unteren 25% der Branche, was positiv ist das rückzahlungsfähigkeit von AVL DEVELOPPEMENT (-17.1 an). Dieses Verhältnis gibt die Anzahl der Jahre an, die zur Rückzahlung der Schulden mit dem Cashflow benötigt werden. Eine kurze Kapazität spiegelt kontrollierte Schulden und gute Cashflow-Generierung wider.

Liquidity ratios

Die Liquiditätsquote beträgt 387.00. Das Unternehmen verfügt über 2€ liquide Mittel für jeden 1€ kurzfristiger Schulden.

Liquidity ratio (2023) ?
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

387.005

Interest coverage (2023) ?
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

-167.862

Liquidity indicators evolution
AVL DEVELOPPEMENT

Sector positioning

Liquiditätsquote
387.0 2023
2019
2022
2023
Q1: 126.86
Med: 619.0
Q3: 3548.33
Average +7 pts over 3 years

Im Jahr 2023 liegt unter dem Median der Branche das liquiditätsquote von AVL DEVELOPPEMENT (387.00). Dieses Verhältnis misst die Fähigkeit, kurzfristige Schulden mit Umlaufvermögen zu decken. Eine Verbesserung würde die Wettbewerbsposition stärken.

Zinsdeckung
-167.86x 2023
2019
2022
2023
Q1: -65.31x
Med: 0.0x
Q3: 0.0x
Average -50 pts over 3 years

Im Jahr 2023 liegt unter dem Median der Branche das zinsdeckung von AVL DEVELOPPEMENT (-167.9x). Dieses Verhältnis gibt an, wie oft das Betriebsergebnis die Zinsaufwendungen deckt. Eine Verbesserung würde die Wettbewerbsposition stärken.

Working capital requirement (WCR) and payment terms

Der Betriebskapitalbedarf (WCR) misst die zeitliche Lücke. Durchschnittliche Kundenzahlungsfrist: 576 Tage. Lieferantenfrist: 308 Tage. Die Lücke von 268 Tagen belastet den Cashflow. Der WCR repräsentiert 1498 Tage Umsatz. Im Zeitraum 2016-2023 stieg der WCR um +163%.

Operating WCR (2023) ?
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

3 051 770 €

Customer credit (2023) ?
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

576 j

Supplier credit (2023) ?
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

308 j

Inventory turnover (2023) ?
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 (2023) ?
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

1498 j

WCR and payment terms evolution
AVL DEVELOPPEMENT

Positioning of AVL DEVELOPPEMENT in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 63 transactions of similar company sales in 2023, the value of AVL DEVELOPPEMENT is estimated at 176 347 € (range 128 971€ - 523 732€). The price/revenue ratio is 0.24x (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 2023
63 tx
128k€ 176k€ 523k€
176 347 € Range: 128 971€ - 523 732€
NAF 5 année 2023

Valuation method used

Revenue Multiple
733 320 € × 0.24x = 176 347 €
Range: 128 971€ - 523 732€

Only this financial indicator is available for this company.

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 (Activités des sociétés holding)

Compare AVL DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about AVL DEVELOPPEMENT

What is the revenue of AVL DEVELOPPEMENT ?

The revenue of AVL DEVELOPPEMENT in 2023 is 733 k€.

Is AVL DEVELOPPEMENT profitable?

AVL DEVELOPPEMENT recorded a net loss in 2023.

Where is the headquarters of AVL DEVELOPPEMENT ?

The headquarters of AVL DEVELOPPEMENT is located in NUITS-SAINT-GEORGES (21700), in the department Cote-d'Or.

Where to find the tax return of AVL DEVELOPPEMENT ?

The tax return of AVL 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 AVL DEVELOPPEMENT operate?

AVL DEVELOPPEMENT operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.