SARL AHM ETS PAOLI : revenue, balance sheet and financial ratios

SARL AHM ETS PAOLI is a French company founded 26 years ago, specialized in the sector Réparation de machines et équipements mécaniques. Based in BOURGANEUF (23400), this company of category PME shows in 2022 a revenue of 327 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 - SARL AHM ETS PAOLI (SIREN 423503341)
Indicator 2022 2020 2019 2018 2017 2016
Revenue 327 390 € 262 162 € 233 761 € 193 542 € 220 094 € N/C
Net income 21 973 € 22 247 € 16 856 € -207 € 7 631 € -5 733 €
EBITDA 31 661 € 32 784 € 23 361 € 5 377 € 7 958 € N/C
Net margin 6.7% 8.5% 7.2% -0.1% 3.5% N/C

Revenue and income statement

In 2022, SARL AHM ETS PAOLI achieves revenue of 327 k€. Over the period 2017-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +8.3%. Vs 2020, growth of +25% (262 k€ -> 327 k€). After deducting consumption (144 k€), gross margin stands at 183 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 32 k€, representing 9.7% of revenue. Warning negative scissor effect: despite revenue change (+25%), EBITDA varies by -3%, reducing margin by 2.8 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 22 k€, i.e. 6.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

327 390 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

183 135 €

EBITDA (2022) ?
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

31 661 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

26 921 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

21 973 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.7%

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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 15%. 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 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

14.581%

Financial autonomy (2022) ?
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

50.608%

Cash flow / Revenue (2022) ?
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

8.056%

Repayment capacity (2022) ?
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

0.646

Asset age ratio (2022) ?
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

14.5%

Solvency indicators evolution
SARL AHM ETS PAOLI

Sector positioning

Debt ratio
14.58 2022
2019
2020
2022
Q1: 2.63
Med: 21.45
Q3: 69.01
Good -34 pts over 3 years

In 2022, the debt ratio of SARL AHM ETS PAOLI (14.58) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
50.61% 2022
2019
2020
2022
Q1: 21.09%
Med: 40.6%
Q3: 59.77%
Good +18 pts over 3 years

In 2022, the financial autonomy of SARL AHM ETS PAOLI (50.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.65 years 2022
2019
2020
2022
Q1: 0.0 years
Med: 0.46 years
Q3: 2.04 years
Average -22 pts over 3 years

In 2022, the repayment capacity of SARL AHM ETS PAOLI (0.65) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 220.65. 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 2.2x. Financial charges are adequately covered by operations.

Liquidity ratio (2022) ?
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

220.649

Interest coverage (2022) ?
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

2.198

Liquidity indicators evolution
SARL AHM ETS PAOLI

Sector positioning

Liquidity ratio
220.65 2022
2019
2020
2022
Q1: 162.77
Med: 225.98
Q3: 325.27
Average -15 pts over 3 years

In 2022, the liquidity ratio of SARL AHM ETS PAOLI (220.65) 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
2.2x 2022
2019
2020
2022
Q1: 0.0x
Med: 0.43x
Q3: 2.76x
Good +44 pts over 3 years

In 2022, the interest coverage of SARL AHM ETS PAOLI (2.2x) 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: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 119 days. Excellent situation: suppliers finance 73 days of the operating cycle (retail model). Inventory turnover is 59 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 97 days of revenue, i.e. 88 k€ to permanently finance.

Operating WCR (2022) ?
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

88 395 €

Customer credit (2022) ?
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

46 j

Supplier credit (2022) ?
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

119 j

Inventory turnover (2022) ?
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

59 j

WCR in days of revenue (2022) ?
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

97 j

WCR and payment terms evolution
SARL AHM ETS PAOLI

Positioning of SARL AHM ETS PAOLI in its sector

Comparison with sector Réparation de machines et équipements mécaniques

Valuation estimate

Based on 104 transactions of similar company sales (all years), the value of SARL AHM ETS PAOLI is estimated at 48 360 € (range 29 057€ - 140 642€). With an EBITDA of 31 661€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.27x (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 2022
104 transactions
29k€ 48k€ 140k€
48 360 € Range: 29 057€ - 140 642€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
31 661 € × 1.0x
Estimation 32 557 €
22 473€ - 106 507€
Revenue Multiple 30%
327 390 € × 0.27x
Estimation 88 036 €
46 945€ - 223 591€
Net Income Multiple 20%
21 973 € × 1.3x
Estimation 28 357 €
18 690€ - 101 559€
How is this estimate calculated?

This estimate is based on the analysis of 104 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 (Réparation de machines et équipements mécaniques)

Compare SARL AHM ETS PAOLI with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation de machines et équipements mécaniques

Frequently asked questions about SARL AHM ETS PAOLI

What is the revenue of SARL AHM ETS PAOLI ?

The revenue of SARL AHM ETS PAOLI in 2022 is 327 k€.

Is SARL AHM ETS PAOLI profitable?

Yes, SARL AHM ETS PAOLI generated a net profit of 22 k€ in 2022.

Where is the headquarters of SARL AHM ETS PAOLI ?

The headquarters of SARL AHM ETS PAOLI is located in BOURGANEUF (23400), in the department Creuse.

Where to find the tax return of SARL AHM ETS PAOLI ?

The tax return of SARL AHM ETS PAOLI 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 SARL AHM ETS PAOLI operate?

SARL AHM ETS PAOLI operates in the sector Réparation de machines et équipements mécaniques (NAF code 33.12Z). See the 'Sector positioning' section above to compare the company with its competitors.