AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) : revenue, balance sheet and financial ratios

AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) is a French company founded 11 years ago, specialized in the sector Gestion de fonds. Based in MARCY-L'ETOILE (69280), this company of category PME shows in 2021 a revenue of 63 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

Historique financier - AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) (SIREN 802398909)
Indicador 2021 2020 2019 2018
Ingresos 62 571 € 62 105 € 52 053 € 73 826 €
Resultado neto 48 575 € 29 933 € -8 020 € 55 361 €
EBITDA 11 825 € 7 860 € -3 231 € 10 397 €
Margen neto 77.6% 48.2% -15.4% 75.0%

Ingresos y cuenta de resultados

In 2021, AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) achieves revenue of 63 k€. Revenue is declining over the period 2018-2021 (CAGR: -5.4%). Vs 2020: +1%. After deducting consumption (0 €), gross margin stands at 63 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 18.9% of revenue. Positive scissor effect: EBITDA margin improves by +6.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 49 k€, i.e. 77.6% of revenue. This profit can be retained or distributed to shareholders.

Ingresos (2021) ?
Ingresos
Definición
Importe total de las ventas de bienes y servicios realizadas por la empresa.
Fórmula
Ventas de mercancías + Producción vendida

62 571 €

Margen bruto (2021) ?
Margen bruto
Definición
Diferencia entre los ingresos y el coste de las mercancías vendidas.
Fórmula
Ingresos - Compras consumidas

62 571 €

EBITDA (2021) ?
EBITDA (Excedente bruto de explotación)
Definición
Ressource générée par l'activité courante, avant amortissements et charges financières.
Fórmula
Valor añadido - Gastos de personal - Impuestos
Interpretación
Positivo = actividad rentable

11 825 €

EBIT (2021) ?
EBIT (Resultado de explotación)
Definición
Resultado operativo, incluyendo amortizaciones y provisiones.
Fórmula
EBITDA - Amortizaciones y provisiones + Reversiones

11 826 €

Resultado neto (2021) ?
Resultado neto
Definición
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Fórmula
Resultado corriente + Resultado excepcional - Impuesto sobre beneficios

48 575 €

Margen EBITDA (2021) ?
Margen EBITDA
Definición
Mide la rentabilidad operativa de la empresa.
Fórmula
(EBE / CA) x 100
Interpretación
> 10% : Buena rentabilidad
5-10% : Media
< 5% : Faible

18.9%

Chargement du compte de résultat...

Évolution graphique

Mostrar :

Activo

Chargement des données...

Pasivo

Chargement des données...

Ratios de solvencia y endeudamiento

The debt ratio (= Financial debt / Equity x 100) stands at 10%. 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 72%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 77.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Ratio de endeudamiento (2021) ?
Ratio de endeudamiento
Definición
Mide la proporción de deuda respecto a los fondos propios.
Fórmula
(Deuda financiera / Fondos propios) x 100
Interpretación
< 50% : Faible
50-100% : Moderado
> 100% : Alto

10.325%

Autonomía financiera (2021) ?
Autonomía financiera
Definición
Porcentaje de fondos propios en la financiación total.
Fórmula
(Fondos propios / Total balance) x 100
Interpretación
> 30% : Buena autonomía
20-30% : Media
< 20% : Faible

72.015%

Flujo de caja / Ingresos (2021) ?
Flujo de caja / Ingresos
Definición
Capacité d'autofinancement rapportée au chiffre d'affaires.
Fórmula
(CAF / CA) x 100
Interpretación
Cuanto mayor sea el ratio, más liquidez genera la empresa

77.632%

Capacidad de reembolso (2021) ?
Capacidad de reembolso
Definición
Número de años necesarios para reembolsar las deudas con el flujo de caja.
Fórmula
Dettes financières / CAF
Interpretación
< 3 años : Excelente
3-5 años : Correcto
> 5 años : Attention

0.333

Evolución de indicadores de solvencia
AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT)

Positionnement sectoriel

Debt ratio
10.32 2021
2019
2020
2021
Q1: 0.02
Méd: 16.89
Q3: 133.03
Good -27 pts durante 3 años

In 2021, the debt ratio of AIM (AVENAS INVESTISSEMEN... (10.32) 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
72.02% 2021
2019
2020
2021
Q1: 13.27%
Méd: 52.52%
Q3: 87.72%
Good +23 pts durante 3 años

In 2021, the financial autonomy of AIM (AVENAS INVESTISSEMEN... (72.0%) 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
0.33 years 2021
2019
2020
2021
Q1: -0.13 years
Méd: 0.0 years
Q3: 3.51 years
Average +27 pts durante 3 años

In 2021, the repayment capacity of AIM (AVENAS INVESTISSEMEN... (0.33) 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.

Ratios de liquidez

The liquidity ratio (= Current assets / Current liabilities) stands at 9.74. 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 14.5x. Operating income very largely covers interest expenses: high safety margin.

Ratio de liquidez (2021) ?
Ratio de liquidez
Definición
Capacidad para pagar las deudas a corto plazo con el activo circulante.
Fórmula
Activo circulante / Pasivo circulante
Interpretación
> 1.5 : Muy bueno
1-1.5 : Correcto
< 1 : Risque de liquidité

9.736

Cobertura de intereses (2021) ?
Cobertura de intereses
Definición
Capacidad para cubrir los gastos financieros con el resultado de explotación.
Fórmula
EBIT / Gastos financieros
Interpretación
> 3 : Confortable
1.5-3 : Acceptable
< 1.5 : Riesgo

14.469

Evolución de indicadores de liquidez
AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT)

Positionnement sectoriel

Liquidity ratio
9.74 2021
2019
2020
2021
Q1: 95.51
Méd: 362.13
Q3: 2062.09
Average

In 2021, the liquidity ratio of AIM (AVENAS INVESTISSEMEN... (9.74) 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
14.47x 2021
2019
2020
2021
Q1: -41.55x
Méd: 0.0x
Q3: 0.0x
Excellent +50 pts durante 3 años

In 2021, the interest coverage of AIM (AVENAS INVESTISSEMEN... (14.5x) 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.

Necesidad de fondo de rotación (NFR) y plazos de pago

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1844 days. Excellent situation: suppliers finance 1826 days of the operating cycle (retail model). WCR is negative (-59 days): operations structurally generate cash. Over 2018-2021, WCR increased by +62%, requiring additional financing.

NFR de explotación (2021) ?
NFR de explotación
Definición
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Fórmula
Stocks + Créances clients - Dettes fournisseurs
Interpretación
Negativo = tesorería liberada
Positivo = necesidad de financiación

-10 189 €

Crédito clientes (2021) ?
Crédito clientes (días)
Definición
Plazo medio de cobro a clientes.
Fórmula
(Cuentas por cobrar / Ingresos con IVA) x 360
Interpretación
< 45j : Bueno
45-60j : Medio
> 60j : Largo

18 j

Crédito proveedores (2021) ?
Crédito proveedores (días)
Definición
Plazo medio de pago a proveedores.
Fórmula
(Cuentas por pagar / Compras con IVA) x 360
Interpretación
Cuanto más largo sea el plazo, mejor para la tesorería

1844 j

Rotación de inventario (2021) ?
Rotación de inventario (días)
Definición
Duración media de almacenamiento de mercancías o materiales.
Fórmula
(Existencias / Coste de compra) x 360
Interpretación
Cuanto menor sea el ratio, más rápida es la rotación

0 j

NFR en días de ingresos (2021) ?
NFR en días de ingresos
Definición
Expresa el fondo de maniobra operativo en días de facturación.
Fórmula
(BFR exploitation / CA) x 360
Interpretación
Cuantos menos días, mejor gestión del capital circulante

-59 j

Evolución del NFR y plazos
AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT)

Positionnement de AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) dans son secteur

Comparación con el sector Gestion de fonds

Estimación de valoración

Based on 76 transactions of similar company sales in 2021, the value of AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) is estimated at 129 532 € (range 36 133€ - 195 999€). With an EBITDA of 11 825€, the sector multiple of 2.9x is applied. The price/revenue ratio is 0.33x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
76 tx
36k€ 129k€ 195k€
129 532 € Range: 36 133€ - 195 999€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
11 825 € × 2.9x
Estimation 34 075 €
16 017€ - 91 430€
Revenue Multiple 30%
62 571 € × 0.33x
Estimation 20 917 €
9 425€ - 56 334€
Net Income Multiple 20%
48 575 € × 10.9x
Estimation 531 098 €
126 486€ - 666 918€

Evolución de la valoración

How is this estimate calculated?

This estimate is based on the analysis of 76 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 (Gestion de fonds)

Compare AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion de fonds

Frequently asked questions about AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT)

What is the revenue of AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) ?

The revenue of AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) in 2021 is 63 k€.

Is AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) profitable?

Yes, AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) generated a net profit of 49 k€ in 2021.

Where is the headquarters of AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) ?

The headquarters of AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) is located in MARCY-L'ETOILE (69280), in the department Rhone.

Where to find the tax return of AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) ?

The tax return of AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) 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 AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) operate?

AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.