SARL ALAV : revenue, balance sheet and financial ratios

SARL ALAV is a French company founded 13 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in AUBAGNE (13400), this company of category PME shows in 2024 a revenue of 15.6 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 - SARL ALAV (SIREN 792912818)
Indicator 2024 2023 2022 2019 2018 2017 2016 2015
Revenue 15 579 369 € 18 913 343 € N/C 14 439 918 € 22 778 496 € 24 034 988 € 14 643 090 € 5 854 962 €
Net income 182 227 € 359 643 € 713 587 € 1 381 717 € 3 233 016 € 2 994 768 € 1 035 257 € 477 472 €
EBITDA 341 550 € 539 529 € N/C 1 487 134 € 5 359 032 € 4 692 091 € 1 731 614 € 807 171 €
Net margin 1.2% 1.9% N/C 9.6% 14.2% 12.5% 7.1% 8.2%

Revenue and income statement

In 2024, SARL ALAV achieves revenue of 15.6 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.5%. Significant drop of -18% vs 2023. After deducting consumption (13.1 M€), gross margin stands at 2.4 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 342 k€, representing 2.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 182 k€, i.e. 1.2% 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

15 579 369 €

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

2 433 413 €

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

341 550 €

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

315 849 €

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

182 227 €

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

2.2%

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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 70%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 46%. 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 9.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.3% 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

70.122%

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

45.8%

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

1.308%

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

9.916

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

52.4%

Solvency indicators evolution
SARL ALAV

Sector positioning

Debt ratio
70.12 2024
2022
2023
2024
Q1: 0.08
Med: 13.95
Q3: 53.28
Average +10 pts over 3 years

In 2024, the debt ratio of SARL ALAV (70.12) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
45.8% 2024
2022
2023
2024
Q1: 15.13%
Med: 40.89%
Q3: 62.7%
Good

In 2024, the financial autonomy of SARL ALAV (45.8%) 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
9.92 years 2024
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.68 years
Watch

In 2024, the repayment capacity of SARL ALAV (9.92) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 342.34. 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 49.8x. 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

342.344

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

49.831

Liquidity indicators evolution
SARL ALAV

Sector positioning

Liquidity ratio
342.34 2024
2022
2023
2024
Q1: 148.38
Med: 236.0
Q3: 414.69
Good +21 pts over 3 years

In 2024, the liquidity ratio of SARL ALAV (342.34) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
49.83x 2024
2023
2024
Q1: 0.0x
Med: 0.11x
Q3: 6.38x
Excellent

In 2024, the interest coverage of SARL ALAV (49.8x) 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: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. The company must finance 4 days of gap between collections and payments. Inventory turnover is 65 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 112 days of revenue, i.e. 4.9 M€ to permanently finance. Over 2015-2024, WCR increased by +458%, requiring additional financing.

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

4 853 908 €

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

26 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

22 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

65 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

112 j

WCR and payment terms evolution
SARL ALAV

Positioning of SARL ALAV in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of SARL ALAV is estimated at 1 460 347 € (range 689 545€ - 3 747 211€). With an EBITDA of 341 550€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (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
145 transactions
689k€ 1460k€ 3747k€
1 460 347 € Range: 689 545€ - 3 747 211€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
341 550 € × 2.6x
Estimation 890 186 €
323 844€ - 2 502 269€
Revenue Multiple 30%
15 579 369 € × 0.19x
Estimation 2 980 739 €
1 677 634€ - 7 598 877€
Net Income Multiple 20%
182 227 € × 3.3x
Estimation 605 164 €
121 665€ - 1 082 071€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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) d'autres biens domestiques )

Compare SARL ALAV with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Frequently asked questions about SARL ALAV

What is the revenue of SARL ALAV ?

The revenue of SARL ALAV in 2024 is 15.6 M€.

Is SARL ALAV profitable?

Yes, SARL ALAV generated a net profit of 182 k€ in 2024.

Where is the headquarters of SARL ALAV ?

The headquarters of SARL ALAV is located in AUBAGNE (13400), in the department Bouches-du-Rhone.

Where to find the tax return of SARL ALAV ?

The tax return of SARL ALAV 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 ALAV operate?

SARL ALAV operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.