2 APC : revenue, balance sheet and financial ratios
2 APC is a French company
founded 24 years ago,
specialized in the sector Commerces de détail d'optique.
Based in SARREGUEMINES (57200),
this company of category PME
shows in 2021 a revenue of 1.1 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Im Jahr 2023 erzielt 2 APC ein positives Nettoergebnis von 178 k€. Entwicklung 2020-2023: 46 k€ -> 178 k€.
Net income (2023)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
177 924 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
Die Verschuldungsquote (= Finanzschulden / Eigenkapital x 100) beträgt 22%. Dieses niedrige Niveau spiegelt eine solide Finanzstruktur wider. Die finanzielle Autonomie (= Eigenkapital / Bilanzsumme x 100) erreicht 66%. Diese hohe Autonomie bedeutet, dass das Unternehmen den Großteil seiner Vermögenswerte durch Eigenkapital finanziert.
Debt ratio (2023)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
21.718%
Financial autonomy (2023)
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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
66.343%
Asset age ratio (2023)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2020
2021
2022
2023
Debt ratio
15.577
12.73
9.826
21.718
Financial autonomy
71.995
72.757
75.725
66.343
Repayment capacity
1.938
0.754
None
None
Cash flow / Revenue
6.29%
10.928%
None%
None%
Sector positioning
Verschuldungsgrad
21.722023
2021
2022
2023
Q1: 8.4
Med: 28.31
Q3: 77.43
Gut+16 pts over 3 years
Im Jahr 2023 liegt unter dem Median der Branche das verschuldungsgrad von 2 APC (21.72). Dieses Verhältnis misst das Gewicht der Schulden im Verhältnis zum Eigenkapital. Diese kontrollierte Position spiegelt umsichtiges Management wider.
Finanzielle Autonomie
66.34%2023
2021
2022
2023
Q1: 26.99%
Med: 52.19%
Q3: 68.73%
Gut
Im Jahr 2023 liegt über dem Median der Branche das finanzielle autonomie von 2 APC (66.3%). Dieses Verhältnis stellt den Anteil des Eigenkapitals an der Gesamtfinanzierung dar. Diese komfortable Position bietet eine nennenswerte Sicherheitsmarge.
Rückzahlungsfähigkeit
0.75 ans2021
2021
Q1: 0.07 ans
Med: 1.27 ans
Q3: 3.47 ans
Gut
Im Jahr 2021 liegt unter dem Median der Branche das rückzahlungsfähigkeit von 2 APC (0.8 an). Dieses Verhältnis gibt die Anzahl der Jahre an, die zur Rückzahlung der Schulden mit dem Cashflow benötigt werden. Diese kontrollierte Position spiegelt umsichtiges Management wider.
Liquidity ratios
Die Liquiditätsquote beträgt 257.52. Das Unternehmen verfügt über 2€ liquide Mittel für jeden 1€ kurzfristiger Schulden.
Liquidity ratio (2023)
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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
257.518
Liquidity indicators evolution 2 APC
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2020
2021
2022
2023
Liquidity ratio
321.115
325.94
347.152
257.518
Interest coverage
0.435
0.316
None
None
Sector positioning
Liquiditätsquote
257.522023
2021
2022
2023
Q1: 170.55
Med: 262.37
Q3: 382.05
Average-15 pts over 3 years
Im Jahr 2023 liegt unter dem Median der Branche das liquiditätsquote von 2 APC (257.52). Dieses Verhältnis misst die Fähigkeit, kurzfristige Schulden mit Umlaufvermögen zu decken. Eine Verbesserung würde die Wettbewerbsposition stärken.
Zinsdeckung
0.32x2021
2021
Q1: 0.0x
Med: 0.82x
Q3: 2.87x
Average
Im Jahr 2021 liegt unter dem Median der Branche das zinsdeckung von 2 APC (0.3x). Dieses Verhältnis gibt an, wie oft das Betriebsergebnis die Zinsaufwendungen deckt. Eine Verbesserung würde die Wettbewerbsposition stärken.
Working capital requirement (WCR) and payment terms
Der Betriebskapitalbedarf (WCR) misst die zeitliche Lücke.
Operating WCR (2023)
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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 (2023)
?
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 (2023)
?
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 (2023)
?
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 2 APC
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2020
2021
2022
2023
Operating WCR
214 009 €
204 466 €
0 €
0 €
Inventory turnover (days)
22
16
0
0
Customer payment term (days)
28
21
0
0
Supplier payment term (days)
70
61
0
0
Positioning of 2 APC in its sector
Comparison with sector Commerces de détail d'optique
Valuation estimate
Based on 100 transactions of similar company sales
in 2023,
the value of 2 APC is estimated at
742 761 €
(range 356 875€ - 1 688 083€).
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 value2023
100 transactions
356k€742k€1688k€
742 761 €Range: 356 875€ - 1 688 083€
NAF 5 année 2023
Valuation method used
Net Income Multiple
177 924 €
×
4.2x
=742 761 €
Range: 356 876€ - 1 688 083€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 100 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 (Commerces de détail d'optique)
Compare 2 APC with other companies in the same sector:
Yes, 2 APC generated a net profit of 178 k€ in 2023.
Where is the headquarters of 2 APC ?
The headquarters of 2 APC is located in SARREGUEMINES (57200), in the department Moselle.
Where to find the tax return of 2 APC ?
The tax return of 2 APC 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 2 APC operate?
2 APC operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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