SAS AARON AULNAY : revenue, balance sheet and financial ratios

SAS AARON AULNAY is a French company founded 15 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in AUBERVILLIERS (93300), this company of category PME shows in 2024 a revenue of 1.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SAS AARON AULNAY (SIREN 527895189)
Indicator 2024 2023 2022 2021 2020 2019
Revenue 1 278 858 € 1 371 542 € 2 044 662 € 2 058 196 € 946 969 € 428 779 €
Net income 3 913 270 € -2 587 128 € -214 110 € -187 911 € 509 288 € 42 686 €
EBITDA -144 151 € -287 677 € 1 648 906 € 1 589 873 € -1 776 260 € 202 650 €
Net margin 306.0% -188.6% -10.5% -9.1% 53.8% 10.0%

Revenue and income statement

In 2024, SAS AARON AULNAY achieves revenue of 1.3 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +24.4%. Slight decline of -7% vs 2023. After deducting consumption (0 €), gross margin stands at 1.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -144 k€, representing -11.3% of revenue. Positive scissor effect: EBITDA margin improves by +9.7 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3.9 M€, i.e. 306.0% 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

1 278 858 €

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

1 278 858 €

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

-144 151 €

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

-728 769 €

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

3 913 270 €

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

-11.3%

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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 1988%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

1988.04%

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

4.68%

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

-121.07%

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

-21.597

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

91.7%

Solvency indicators evolution
SAS AARON AULNAY

Sector positioning

Debt ratio
1988.04 2024
2022
2023
2024
Q1: -21.14
Med: 5.94
Q3: 146.94
Average

In 2024, the debt ratio of SAS AARON AULNAY (1988.04) 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
4.68% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.48%
Q3: 73.8%
Average

In 2024, the financial autonomy of SAS AARON AULNAY (4.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-21.6 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.6 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of SAS AARON AULNAY (-21.60) 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 2600.28. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

2600.285

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

-1039.443

Liquidity indicators evolution
SAS AARON AULNAY

Sector positioning

Liquidity ratio
2600.28 2024
2022
2023
2024
Q1: 83.3
Med: 307.78
Q3: 1321.87
Excellent +18 pts over 3 years

In 2024, the liquidity ratio of SAS AARON AULNAY (2600.28) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-1039.44x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Average -50 pts over 3 years

In 2024, the interest coverage of SAS AARON AULNAY (-1039.4x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. Excellent situation: suppliers finance 53 days of the operating cycle (retail model). Overall, WCR represents 1304 days of revenue, i.e. 4.6 M€ to permanently finance. Over 2019-2024, WCR increased by +33733%, 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

4 632 062 €

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

0 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

53 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

1304 j

WCR and payment terms evolution
SAS AARON AULNAY

Positioning of SAS AARON AULNAY in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of SAS AARON AULNAY is estimated at 11 285 464 € (range 3 443 601€ - 20 506 740€). The price/revenue ratio is 0.81x (in line with sector norms). 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
169 transactions
3443k€ 11285k€ 20506k€
11 285 464 € Range: 3 443 601€ - 20 506 740€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
1 278 858 € × 0.81x
Estimation 1 031 562 €
394 193€ - 1 923 611€
Net Income Multiple 20%
3 913 270 € × 6.8x
Estimation 26 666 317 €
8 017 715€ - 48 381 435€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare SAS AARON AULNAY with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about SAS AARON AULNAY

What is the revenue of SAS AARON AULNAY ?

The revenue of SAS AARON AULNAY in 2024 is 1.3 M€.

Is SAS AARON AULNAY profitable?

Yes, SAS AARON AULNAY generated a net profit of 3.9 M€ in 2024.

Where is the headquarters of SAS AARON AULNAY ?

The headquarters of SAS AARON AULNAY is located in AUBERVILLIERS (93300), in the department Seine-Saint-Denis.

Where to find the tax return of SAS AARON AULNAY ?

The tax return of SAS AARON AULNAY 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 SAS AARON AULNAY operate?

SAS AARON AULNAY operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.