AC REPRESENTATION : revenue, balance sheet and financial ratios

AC REPRESENTATION is a French company founded 22 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in MARSEILLE (13008), this company of category PME shows in 2021 a revenue of 15 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Historique financier - AC REPRESENTATION (SIREN 450643754)
Kennzahl 2021 2019 2018 2017 2016
Umsatz 15 148 € 349 383 € 274 129 € 266 070 € 228 506 €
Nettoergebnis 30 171 € 32 368 € -16 819 € 34 047 € 12 982 €
EBITDA 30 006 € 37 593 € 17 671 € 39 109 € 11 639 €
Nettomarge 199.2% 9.3% -6.1% 12.8% 5.7%

Umsatz und Gewinn- und Verlustrechnung

In 2021, AC REPRESENTATION achieves revenue of 15 k€. Revenue is declining over the period 2016-2021 (CAGR: -41.9%). Significant drop of -96% vs 2019. After deducting consumption (20 €), gross margin stands at 15 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 30 k€, representing 198.1% of revenue. Positive scissor effect: EBITDA margin improves by +187.3 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 30 k€, i.e. 199.2% of revenue. This profit can be retained or distributed to shareholders.

Umsatz (2021) ?
Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion

15 148 €

Bruttomarge (2021) ?
Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz

15 128 €

EBITDA (2021) ?
EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit

30 006 €

EBIT (2021) ?
EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen

29 979 €

Nettoergebnis (2021) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

30 171 €

EBITDA-Marge (2021) ?
EBITDA-Marge
Definition
Misst die operative Rentabilität des Unternehmens.
Formel
(EBE / CA) x 100
Interpretation
> 10% : Gute Rentabilität
5-10% : Durchschnitt
< 5% : Faible

26.8%

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Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 18%. 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 59%. 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 27.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Verschuldungsgrad (2021) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

18.396%

Finanzielle Autonomie (2021) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

58.688%

Cashflow / Umsatz (2021) ?
Cashflow / Umsatz
Definition
Capacité d'autofinancement rapportée au chiffre d'affaires.
Formel
(CAF / CA) x 100
Interpretation
Je höher das Verhältnis, desto mehr Liquidität generiert das Unternehmen

26.979%

Rückzahlungsfähigkeit (2021) ?
Rückzahlungsfähigkeit
Definition
Anzahl der Jahre zur Schuldenrückzahlung mit dem Cashflow.
Formel
Dettes financières / CAF
Interpretation
< 3 Jahre : Ausgezeichnet
3-5 Jahre : Angemessen
> 5 Jahre : Attention

0.254

Entwicklung der Solvenzkennzahlen
AC REPRESENTATION

Positionnement sectoriel

Debt ratio
18.4 2021
2018
2019
2021
Q1: 0.0
Méd: 5.67
Q3: 57.88
Average

In 2021, the debt ratio of AC REPRESENTATION (18.40) 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
58.69% 2021
2018
2019
2021
Q1: 6.69%
Méd: 39.89%
Q3: 74.08%
Good +13 pts über 3 Jahre

In 2021, the financial autonomy of AC REPRESENTATION (58.7%) 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
0.25 years 2021
2018
2019
2021
Q1: 0.0 years
Méd: 0.0 years
Q3: 1.06 years
Average -6 pts über 3 Jahre

In 2021, the repayment capacity of AC REPRESENTATION (0.25) 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.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 312.77. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquiditätsquote (2021) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

312.767

Zinsdeckung (2021) ?
Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Formel
EBIT / Zinsaufwendungen
Interpretation
> 3 : Komfortabel
1.5-3 : Acceptable
< 1.5 : Risiko

0.0

Entwicklung der Liquiditätskennzahlen
AC REPRESENTATION

Positionnement sectoriel

Liquidity ratio
312.77 2021
2018
2019
2021
Q1: 138.87
Méd: 286.25
Q3: 706.82
Good

In 2021, the liquidity ratio of AC REPRESENTATION (312.77) 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
0.0x 2021
2018
2019
2021
Q1: 0.0x
Méd: 0.0x
Q3: 0.2x
Average

In 2021, the interest coverage of AC REPRESENTATION (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.

Umlaufvermögensbedarf und Zahlungsfristen

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: 19 days. Favorable situation: supplier credit is longer than customer credit by 19 days. WCR is negative (-260 days): operations structurally generate cash. Notable WCR improvement over the period (-1673%), freeing up cash.

Operatives Working Capital (2021) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

-10 938 €

Kundenforderungen (2021) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

0 j

Lieferantenverbindlichkeiten (2021) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

19 j

Lagerumschlag (2021) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

0 j

Working Capital in Umsatztagen (2021) ?
Working Capital in Umsatztagen
Definition
Drückt den Betriebskapitalbedarf in Umsatztagen aus.
Formel
(BFR exploitation / CA) x 360
Interpretation
Je weniger Tage, desto besser das Working Capital Management

-260 j

Entwicklung des Working Capital und der Zahlungsfristen
AC REPRESENTATION

Positionnement de AC REPRESENTATION dans son secteur

Vergleich mit der Branche Conseil pour les affaires et autres conseils de gestion

Bewertungsschätzung

Based on 61 transactions of similar company sales in 2021, the value of AC REPRESENTATION is estimated at 63 183 € (range 35 430€ - 145 116€). With an EBITDA of 30 006€, the sector multiple of 3.1x is applied. The price/revenue ratio is 0.54x (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 2021
61 tx
35k€ 63k€ 145k€
63 183 € Range: 35 430€ - 145 116€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
30 006 € × 3.1x
Estimation 91 830 €
51 591€ - 216 382€
Revenue Multiple 30%
15 148 € × 0.54x
Estimation 8 194 €
3 336€ - 12 817€
Net Income Multiple 20%
30 171 € × 2.5x
Estimation 74 052 €
43 169€ - 165 404€

Bewertungsentwicklung

How is this estimate calculated?

This estimate is based on the analysis of 61 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 (Conseil pour les affaires et autres conseils de gestion)

Compare AC REPRESENTATION with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about AC REPRESENTATION

What is the revenue of AC REPRESENTATION ?

The revenue of AC REPRESENTATION in 2021 is 15 k€.

Is AC REPRESENTATION profitable?

Yes, AC REPRESENTATION generated a net profit of 30 k€ in 2021.

Where is the headquarters of AC REPRESENTATION ?

The headquarters of AC REPRESENTATION is located in MARSEILLE (13008), in the department Bouches-du-Rhone.

Where to find the tax return of AC REPRESENTATION ?

The tax return of AC REPRESENTATION 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 AC REPRESENTATION operate?

AC REPRESENTATION operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.