SIREN : 409028792
SA AVION is a French company founded 29 years ago, specialized in the sector Supermarchés. Based in BAILLARGUES (34670), this company of category PME shows in 2024 a revenue of 20.3 M€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 20 330 425 € | 19 743 409 € | 18 257 782 € | 16 412 066 € | 13 289 557 € | 12 821 232 € | 11 957 183 € | 10 203 694 € | 9 594 122 € |
| Net income | 447 003 € | 340 256 € | 263 592 € | 383 152 € | 263 187 € | 141 576 € | 65 381 € | 27 114 € | 77 880 € |
| EBITDA | 788 064 € | 651 936 € | 382 812 € | 671 951 € | 451 442 € | 184 792 € | 108 145 € | 61 266 € | 93 447 € |
| Net margin | 2.2% | 1.7% | 1.4% | 2.3% | 2.0% | 1.1% | 0.5% | 0.3% | 0.8% |
In 2024, SA AVION achieves revenue of 20.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.8%. Vs 2023: +3%. After deducting consumption (17.0 M€), gross margin stands at 3.3 M€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 788 k€, representing 3.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 447 k€, i.e. 2.2% of revenue. This profit can be retained or distributed to shareholders.
20 330 425 €
3 334 605 €
788 064 €
509 746 €
447 003 €
3.9%
The debt ratio (= Financial debt / Equity x 100) stands at 229%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
228.597%
23.356%
3.752%
2.7
58.1%
In 2024, the debt ratio of SA AVION (228.60) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of SA AVION (23.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of SA AVION (2.70) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 123.31. 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 5.9x. Operating income very largely covers interest expenses: high safety margin.
123.313
5.876
In 2024, the liquidity ratio of SA AVION (123.31) 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.
In 2024, the interest coverage of SA AVION (5.9x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 13 days of revenue, i.e. 737 k€ to permanently finance. Over 2016-2024, WCR increased by +28%, requiring additional financing.
737 181 €
2 j
13 j
12 j
13 j
Based on 551 transactions of similar company sales in 2024, the value of SA AVION is estimated at 3 786 068 € (range 1 646 648€ - 7 719 646€). With an EBITDA of 788 064€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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.
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This estimate is based on the analysis of 551 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SA AVION with other companies in the same sector:
The revenue of SA AVION in 2024 is 20.3 M€.
Yes, SA AVION generated a net profit of 447 k€ in 2024.
The headquarters of SA AVION is located in BAILLARGUES (34670), in the department Herault.
The tax return of SA AVION 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).
SA AVION operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.