A C 2 R - ASSISTANCE CONSEIL REALISATION RESTAURATION : revenue, balance sheet and financial ratios

A C 2 R - ASSISTANCE CONSEIL REALISATION RESTAURATION is a French company founded 28 years ago, specialized in the sector Ingénierie, études techniques. Based in JOUY-EN-JOSAS (78350), this company of category PME shows in 2025 a revenue of 1.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - A C 2 R - ASSISTANCE CONSEIL REALISATION RESTAURATION (SIREN 418663746)
Indicator 2025 2023 2022 2020 2019 2018 2017
Revenue 1 229 269 € 858 699 € 737 025 € 631 537 € 726 442 € 715 696 € 725 292 €
Net income 42 869 € 74 134 € 28 372 € -32 089 € 61 207 € 90 343 € 100 606 €
EBITDA 86 146 € 107 881 € 28 021 € -36 810 € 50 397 € 130 904 € 121 750 €
Net margin 3.5% 8.6% 3.8% -5.1% 8.4% 12.6% 13.9%

Revenue and income statement

In 2025, A C 2 R - ASSISTANCE CONSEIL REALISATION RESTAURATION achieves revenue of 1.2 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.8%. Vs 2023, growth of +43% (859 k€ -> 1.2 M€). After deducting consumption (0 €), gross margin stands at 1.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 86 k€, representing 7.0% of revenue. Warning negative scissor effect: despite revenue change (+43%), EBITDA varies by -20%, reducing margin by 5.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 43 k€, i.e. 3.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 229 269 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 229 269 €

EBITDA (2025) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

86 146 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

60 908 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

42 869 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.9%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 12%. 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 51%. 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 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

12.126%

Financial autonomy (2025) ?
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

51.163%

Cash flow / Revenue (2025) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

4.761%

Repayment capacity (2025) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.87

Asset age ratio (2025) ?
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

23.0%

Solvency indicators evolution
A C 2 R - ASSISTANCE CONSEIL REALISATION RESTAURATION

Sector positioning

Debt ratio
12.13 2025
2022
2023
2025
Q1: 0.13
Med: 10.92
Q3: 42.13
Average -23 pts over 3 years

In 2025, the debt ratio of A C 2 R - ASSISTANCE CONS... (12.13) 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
51.16% 2025
2022
2023
2025
Q1: 18.6%
Med: 42.54%
Q3: 63.62%
Good

In 2025, the financial autonomy of A C 2 R - ASSISTANCE CONS... (51.2%) 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
0.87 years 2025
2022
2023
2025
Q1: 0.0 years
Med: 0.03 years
Q3: 1.08 years
Average

In 2025, the repayment capacity of A C 2 R - ASSISTANCE CONS... (0.87) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 208.84. 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 2.3x. Financial charges are adequately covered by operations.

Liquidity ratio (2025) ?
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

208.842

Interest coverage (2025) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

2.295

Liquidity indicators evolution
A C 2 R - ASSISTANCE CONSEIL REALISATION RESTAURATION

Sector positioning

Liquidity ratio
208.84 2025
2022
2023
2025
Q1: 163.68
Med: 247.89
Q3: 406.57
Average -19 pts over 3 years

In 2025, the liquidity ratio of A C 2 R - ASSISTANCE CONS... (208.84) 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
2.29x 2025
2022
2023
2025
Q1: 0.0x
Med: 0.0x
Q3: 2.63x
Good

In 2025, the interest coverage of A C 2 R - ASSISTANCE CONS... (2.3x) 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. Average customer payment term: 128 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 67 days. The gap of 61 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 144 days of revenue, i.e. 493 k€ to permanently finance. Over 2017-2025, WCR increased by +48%, requiring additional financing.

Operating WCR (2025) ?
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

492 519 €

Customer credit (2025) ?
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

128 j

Supplier credit (2025) ?
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

67 j

Inventory turnover (2025) ?
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 in days of revenue (2025) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

144 j

WCR and payment terms evolution
A C 2 R - ASSISTANCE CONSEIL REALISATION RESTAURATION

Positioning of A C 2 R - ASSISTANCE CONSEIL REALISATION RESTAURATION in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (34 transactions). This range of 67 928€ to 299 705€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
67k€ 100k€ 299k€
100 579 € Range: 67 928€ - 299 705€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 34 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 (Ingénierie, études techniques)

Compare A C 2 R - ASSISTANCE CONSEIL REALISATION RESTAURATION with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about A C 2 R - ASSISTANCE CONSEIL REALISATION RESTAURATION

What is the revenue of A C 2 R - ASSISTANCE CONSEIL REALISATION RESTAURATION ?

The revenue of A C 2 R - ASSISTANCE CONSEIL REALISATION RESTAURATION in 2025 is 1.2 M€.

Is A C 2 R - ASSISTANCE CONSEIL REALISATION RESTAURATION profitable?

Yes, A C 2 R - ASSISTANCE CONSEIL REALISATION RESTAURATION generated a net profit of 43 k€ in 2025.

Where is the headquarters of A C 2 R - ASSISTANCE CONSEIL REALISATION RESTAURATION ?

The headquarters of A C 2 R - ASSISTANCE CONSEIL REALISATION RESTAURATION is located in JOUY-EN-JOSAS (78350), in the department Yvelines.

Where to find the tax return of A C 2 R - ASSISTANCE CONSEIL REALISATION RESTAURATION ?

The tax return of A C 2 R - ASSISTANCE CONSEIL REALISATION RESTAURATION 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 C 2 R - ASSISTANCE CONSEIL REALISATION RESTAURATION operate?

A C 2 R - ASSISTANCE CONSEIL REALISATION RESTAURATION operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.