ST ALBAN ACCESSOIRES : revenue, balance sheet and financial ratios

ST ALBAN ACCESSOIRES is a French company founded 26 years ago, specialized in the sector Location et location-bail d'articles de loisirs et de sport . Based in SAINT-ALBAN (31140), this company of category ETI shows in 2025 a revenue of 1.4 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 - ST ALBAN ACCESSOIRES (SIREN 424022184)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 436 420 € 1 556 791 € 1 577 765 € 1 644 701 € 1 498 185 € 1 250 542 € 1 566 576 € 1 491 551 € 1 675 301 € 1 697 825 €
Net income 7 728 € -7 777 € 36 761 € 105 677 € 1 211 € 1 150 € -18 167 € -12 016 € 5 364 € 52 381 €
EBITDA 76 856 € 46 452 € 116 737 € 188 705 € 54 161 € 56 207 € 28 148 € 25 872 € 146 926 € 136 271 €
Net margin 0.5% -0.5% 2.3% 6.4% 0.1% 0.1% -1.2% -0.8% 0.3% 3.1%

Revenue and income statement

In 2025, ST ALBAN ACCESSOIRES achieves revenue of 1.4 M€. Activity remains stable over the period (CAGR: -1.8%). Slight decline of -8% vs 2024. After deducting consumption (664 k€), gross margin stands at 772 k€, i.e. a rate of 54%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 77 k€, representing 5.4% of revenue. Positive scissor effect: EBITDA margin improves by +2.4 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8 k€, i.e. 0.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 436 420 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

772 217 €

EBITDA (2025) ?
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

76 856 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

58 364 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

7 728 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.4%

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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 0%. 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 29%. The balance between equity and debt is satisfactory. Cash flow represents 1.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2025) ?
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

28.98%

Cash flow / Revenue (2025) ?
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

1.851%

Repayment capacity (2025) ?
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

0.0

Asset age ratio (2025) ?
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

22.0%

Solvency indicators evolution
ST ALBAN ACCESSOIRES

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 0.0
Med: 8.68
Q3: 43.26
Excellent

In 2025, the debt ratio of ST ALBAN ACCESSOIRES (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
28.98% 2025
2023
2024
2025
Q1: 0.78%
Med: 38.29%
Q3: 71.43%
Average -11 pts over 3 years

In 2025, the financial autonomy of ST ALBAN ACCESSOIRES (29.0%) 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
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 1.25 years
Excellent -25 pts over 3 years

In 2025, the repayment capacity of ST ALBAN ACCESSOIRES (0.00) 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 121.88. 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 16.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

121.88

Interest coverage (2025) ?
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

16.329

Liquidity indicators evolution
ST ALBAN ACCESSOIRES

Sector positioning

Liquidity ratio
121.88 2025
2023
2024
2025
Q1: 91.62
Med: 237.24
Q3: 625.01
Average

In 2025, the liquidity ratio of ST ALBAN ACCESSOIRES (121.88) 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
16.33x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.03x
Q3: 3.79x
Excellent

In 2025, the interest coverage of ST ALBAN ACCESSOIRES (16.3x) 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: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 90 days. Excellent situation: suppliers finance 75 days of the operating cycle (retail model). Inventory turnover is 128 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 94 days of revenue, i.e. 377 k€ to permanently finance.

Operating WCR (2025) ?
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

376 759 €

Customer credit (2025) ?
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

15 j

Supplier credit (2025) ?
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

90 j

Inventory turnover (2025) ?
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

128 j

WCR in days of revenue (2025) ?
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

94 j

WCR and payment terms evolution
ST ALBAN ACCESSOIRES

Positioning of ST ALBAN ACCESSOIRES in its sector

Comparison with sector Location et location-bail d'articles de loisirs et de sport

Valuation estimate

Based on 87 transactions of similar company sales (all years), the value of ST ALBAN ACCESSOIRES is estimated at 338 388 € (range 141 036€ - 807 711€). With an EBITDA of 76 856€, the sector multiple of 2.3x is applied. The price/revenue ratio is 0.57x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
87 tx
141k€ 338k€ 807k€
338 388 € Range: 141 036€ - 807 711€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
76 856 € × 2.3x
Estimation 176 268 €
23 612€ - 403 604€
Revenue Multiple 30%
1 436 420 € × 0.57x
Estimation 821 556 €
423 890€ - 1 983 999€
Net Income Multiple 20%
7 728 € × 2.5x
Estimation 18 940 €
10 320€ - 53 548€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 87 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 et location-bail d'articles de loisirs et de sport )

Compare ST ALBAN ACCESSOIRES with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail d'articles de loisirs et de sport

Frequently asked questions about ST ALBAN ACCESSOIRES

What is the revenue of ST ALBAN ACCESSOIRES ?

The revenue of ST ALBAN ACCESSOIRES in 2025 is 1.4 M€.

Is ST ALBAN ACCESSOIRES profitable?

Yes, ST ALBAN ACCESSOIRES generated a net profit of 8 k€ in 2025.

Where is the headquarters of ST ALBAN ACCESSOIRES ?

The headquarters of ST ALBAN ACCESSOIRES is located in SAINT-ALBAN (31140), in the department Haute-Garonne.

Where to find the tax return of ST ALBAN ACCESSOIRES ?

The tax return of ST ALBAN ACCESSOIRES 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 ST ALBAN ACCESSOIRES operate?

ST ALBAN ACCESSOIRES operates in the sector Location et location-bail d'articles de loisirs et de sport (NAF code 77.21Z). See the 'Sector positioning' section above to compare the company with its competitors.