Employees: 02 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2019-03-05 (7 years)Status: ActiveBusiness sector: Travaux de plâtrerieLocation: MONTPELLIER (34070), Herault
A+ : revenue, balance sheet and financial ratios
A+ is a French company
founded 7 years ago,
specialized in the sector Travaux de plâtrerie.
Based in MONTPELLIER (34070),
this company of category PME
shows in 2023 a revenue of 174 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, A+ generates positive net income of 12 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2024: 13 k€ -> 12 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
12 387 €
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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
The debt ratio (= Financial debt / Equity x 100) stands at 80%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory.
Debt ratio (2024)
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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
79.508%
Financial autonomy (2024)
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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
37.12%
Solvency indicators evolution A+
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2021
2022
2023
2024
Debt ratio
0.0
21.134
57.401
78.495
138.676
79.508
Financial autonomy
65.733
50.684
46.316
37.772
26.676
37.12
Repayment capacity
0.0
0.241
0.613
0.83
1.724
None
Cash flow / Revenue
32.486%
7.527%
15.652%
14.779%
6.0%
None%
Sector positioning
Debt ratio
79.512024
2022
2023
2024
Q1: 0.39
Med: 14.82
Q3: 43.05
Watch
In 2024, the debt ratio of A+ (79.51) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
37.12%2024
2022
2023
2024
Q1: 8.97%
Med: 33.51%
Q3: 53.73%
Good-7 pts over 3 years
In 2024, the financial autonomy of A+ (37.1%) 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
1.72 years2023
2022
2023
Q1: 0.0 years
Med: 0.04 years
Q3: 1.08 years
Watch+10 pts over 2 years
In 2023, the repayment capacity of A+ (1.72) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 299.72. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
299.717
Liquidity indicators evolution A+
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2019
2020
2021
2022
2023
2024
Liquidity ratio
291.863
259.094
369.103
306.971
275.285
299.717
Interest coverage
0.0
0.0
0.0
0.142
0.5
None
Sector positioning
Liquidity ratio
299.722024
2022
2023
2024
Q1: 146.2
Med: 209.15
Q3: 308.38
Good
In 2024, the liquidity ratio of A+ (299.72) 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
0.5x2023
2022
2023
Q1: 0.0x
Med: 0.01x
Q3: 2.01x
Good
In 2023, the interest coverage of A+ (0.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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)
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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 (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)
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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 A+
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2021
2022
2023
2024
Operating WCR
15 962 €
18 115 €
44 436 €
51 732 €
39 459 €
0 €
Inventory turnover (days)
39
41
36
49
33
0
Customer payment term (days)
114
16
72
83
0
0
Supplier payment term (days)
24
11
9
10
24
0
Positioning of A+ in its sector
Comparison with sector Travaux de plâtrerie
Valuation estimate
Based on 65 transactions of similar company sales
in 2024,
the value of A+ is estimated at
39 915 €
(range 14 601€ - 89 935€).
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 value2024
65 tx
14k€39k€89k€
39 915 €Range: 14 601€ - 89 935€
NAF 4 année 2024
Aggregated at NAF sub-class level
Valuation method used
Net Income Multiple
12 387 €
×
3.2x
=39 915 €
Range: 14 602€ - 89 936€
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 65 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 (Travaux de plâtrerie)
Compare A+ with other companies in the same sector:
The headquarters of A+ is located in MONTPELLIER (34070), in the department Herault.
Where to find the tax return of A+ ?
The tax return of A+ 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 A+ operate?
A+ operates in the sector Travaux de plâtrerie (NAF code 43.31Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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