TENDANCE ALU : revenue, balance sheet and financial ratios

TENDANCE ALU is a French company founded 13 years ago, specialized in the sector Fabrication de structures métalliques et de parties de structures. Based in LUNEL (34400), this company of category PME shows in 2018 a revenue of 896 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - TENDANCE ALU (SIREN 751238783)
Indicator 2024 2018 2017 2016 2015
Revenue N/C 896 390 € 933 575 € 762 281 € 837 982 €
Net income 32 429 € 65 041 € 68 471 € 28 560 € 50 480 €
EBITDA N/C 92 870 € 83 378 € 39 931 € 77 680 €
Net margin N/C 7.3% 7.3% 3.7% 6.0%

Revenue and income statement

In 2024, TENDANCE ALU generates positive net income of 32 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 50 k€ -> 32 k€.

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

32 429 €

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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 88%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 41%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

88.293%

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

40.992%

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

27.3%

Solvency indicators evolution
TENDANCE ALU

Sector positioning

Debt ratio
88.29 2024
2017
2018
2024
Q1: 6.13
Med: 21.51
Q3: 64.04
Average +50 pts over 3 years

In 2024, the debt ratio of TENDANCE ALU (88.29) 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
40.99% 2024
2017
2018
2024
Q1: 26.51%
Med: 45.66%
Q3: 61.59%
Average -33 pts over 3 years

In 2024, the financial autonomy of TENDANCE ALU (41.0%) 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
0.15 years 2018
2017
2018
Q1: 0.0 years
Med: 0.58 years
Q3: 1.93 years
Good

In 2018, the repayment capacity of TENDANCE ALU (0.15) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 397.75. 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

397.745

Liquidity indicators evolution
TENDANCE ALU

Sector positioning

Liquidity ratio
397.75 2024
2017
2018
2024
Q1: 167.84
Med: 240.93
Q3: 341.44
Excellent +10 pts over 3 years

In 2024, the liquidity ratio of TENDANCE ALU (397.75) 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
0.0x 2018
2017
2018
Q1: 0.0x
Med: 1.07x
Q3: 4.68x
Average

In 2018, the interest coverage of TENDANCE ALU (0.0x) 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.

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

0 €

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

0 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 and payment terms evolution
TENDANCE ALU

Positioning of TENDANCE ALU in its sector

Comparison with sector Fabrication de structures métalliques et de parties de structures

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of TENDANCE ALU is estimated at 62 108 € (range 45 153€ - 227 253€). 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 2024
56 tx
45k€ 62k€ 227k€
62 108 € Range: 45 153€ - 227 253€
NAF 5 all-time

Valuation method used

Net Income Multiple
32 429 € × 1.9x = 62 108 €
Range: 45 153€ - 227 253€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 56 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 (Fabrication de structures métalliques et de parties de structures)

Compare TENDANCE ALU with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de structures métalliques et de parties de structures

Frequently asked questions about TENDANCE ALU

What is the revenue of TENDANCE ALU ?

The revenue of TENDANCE ALU in 2018 is 896 k€.

Is TENDANCE ALU profitable?

Yes, TENDANCE ALU generated a net profit of 32 k€ in 2024.

Where is the headquarters of TENDANCE ALU ?

The headquarters of TENDANCE ALU is located in LUNEL (34400), in the department Herault.

Where to find the tax return of TENDANCE ALU ?

The tax return of TENDANCE ALU 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 TENDANCE ALU operate?

TENDANCE ALU operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.