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.

Data updated on 2026-05-09

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

Financial history - 2 APC (SIREN 440618833)
Indicator 2023 2022 2021 2020
Revenue N/C N/C 1 130 085 € 814 529 €
Net income 177 924 € 188 858 € 119 575 € 45 910 €
EBITDA N/C N/C 164 139 € 61 659 €
Net margin N/C N/C 10.6% 5.6%

Revenue and income statement

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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Chart evolution

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Assets

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Liabilities

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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) ?
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) ?
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) ?
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

24.6%

Solvency indicators evolution
2 APC

Sector positioning

Verschuldungsgrad
21.72 2023
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 ans 2021
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) ?
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

Sector positioning

Liquiditätsquote
257.52 2023
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
0.32x 2021
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) ?
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

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 value 2023
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

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:

Frequently asked questions about 2 APC

What is the revenue of 2 APC ?

The revenue of 2 APC in 2021 is 1.1 M€.

Is 2 APC profitable?

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.