A C P F ACHIN COUVERTURE PLOMBERIE FUMISTERIE : revenue, balance sheet and financial ratios

A C P F ACHIN COUVERTURE PLOMBERIE FUMISTERIE is a French company founded 24 years ago, specialized in the sector Travaux de couverture par éléments. Based in BOISSY-SAINT-LEGER (94470), this company of category PME shows in 2024 a revenue of 10.5 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 - A C P F ACHIN COUVERTURE PLOMBERIE FUMISTERIE (SIREN 439192196)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 10 477 346 € 8 565 526 € 7 939 201 € 10 150 534 € 6 279 186 € 7 046 232 € 5 070 945 € 3 798 521 € 3 733 927 €
Net income 317 601 € 182 673 € 18 153 € 423 993 € 318 515 € 204 076 € 93 028 € 66 749 € 67 053 €
EBITDA 512 697 € 140 030 € -127 650 € 718 858 € 285 977 € 238 677 € 164 716 € 60 808 € 32 858 €
Net margin 3.0% 2.1% 0.2% 4.2% 5.1% 2.9% 1.8% 1.8% 1.8%

Revenue and income statement

In 2024, A C P F ACHIN COUVERTURE PLOMBERIE FUMISTERIE achieves revenue of 10.5 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +13.8%. Vs 2023, growth of +22% (8.6 M€ -> 10.5 M€). After deducting consumption (3.7 M€), gross margin stands at 6.8 M€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 513 k€, representing 4.9% of revenue. Positive scissor effect: EBITDA margin improves by +3.3 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 318 k€, i.e. 3.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

10 477 346 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 750 056 €

EBITDA (2024) ?
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

512 697 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

366 370 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

317 601 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.9%

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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 19%. 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 52%. 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 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

18.963%

Financial autonomy (2024) ?
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

52.02%

Cash flow / Revenue (2024) ?
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

4.424%

Repayment capacity (2024) ?
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

1.008

Asset age ratio (2024) ?
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

5.4%

Solvency indicators evolution
A C P F ACHIN COUVERTURE PLOMBERIE FUMISTERIE

Sector positioning

Debt ratio
18.96 2024
2022
2023
2024
Q1: 4.55
Med: 19.76
Q3: 51.32
Good -11 pts over 3 years

In 2024, the debt ratio of A C P F ACHIN COUVERTURE ... (18.96) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
52.02% 2024
2022
2023
2024
Q1: 20.21%
Med: 41.48%
Q3: 58.46%
Good

In 2024, the financial autonomy of A C P F ACHIN COUVERTURE ... (52.0%) 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
1.01 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.33 years
Q3: 1.23 years
Average +45 pts over 3 years

In 2024, the repayment capacity of A C P F ACHIN COUVERTURE ... (1.01) 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 212.39. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2024) ?
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

212.389

Interest coverage (2024) ?
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

0.726

Liquidity indicators evolution
A C P F ACHIN COUVERTURE PLOMBERIE FUMISTERIE

Sector positioning

Liquidity ratio
212.39 2024
2022
2023
2024
Q1: 152.81
Med: 217.71
Q3: 316.62
Average -20 pts over 3 years

In 2024, the liquidity ratio of A C P F ACHIN COUVERTURE ... (212.39) 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
0.73x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.51x
Q3: 2.62x
Good +28 pts over 3 years

In 2024, the interest coverage of A C P F ACHIN COUVERTURE ... (0.7x) 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: 59 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. The company must finance 11 days of gap between collections and payments. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 45 days of revenue, i.e. 1.3 M€ to permanently finance. Over 2016-2024, WCR increased by +123%, requiring additional financing.

Operating WCR (2024) ?
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

1 303 696 €

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

59 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

48 j

Inventory turnover (2024) ?
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

2 j

WCR in days of revenue (2024) ?
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

45 j

WCR and payment terms evolution
A C P F ACHIN COUVERTURE PLOMBERIE FUMISTERIE

Positioning of A C P F ACHIN COUVERTURE PLOMBERIE FUMISTERIE in its sector

Comparison with sector Travaux de couverture par éléments

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 756 196€ to 2 695 912€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
756k€ 1234k€ 2695k€
1 234 451 € Range: 756 196€ - 2 695 912€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 couverture par éléments)

Compare A C P F ACHIN COUVERTURE PLOMBERIE FUMISTERIE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de couverture par éléments

Frequently asked questions about A C P F ACHIN COUVERTURE PLOMBERIE FUMISTERIE

What is the revenue of A C P F ACHIN COUVERTURE PLOMBERIE FUMISTERIE ?

The revenue of A C P F ACHIN COUVERTURE PLOMBERIE FUMISTERIE in 2024 is 10.5 M€.

Is A C P F ACHIN COUVERTURE PLOMBERIE FUMISTERIE profitable?

Yes, A C P F ACHIN COUVERTURE PLOMBERIE FUMISTERIE generated a net profit of 318 k€ in 2024.

Where is the headquarters of A C P F ACHIN COUVERTURE PLOMBERIE FUMISTERIE ?

The headquarters of A C P F ACHIN COUVERTURE PLOMBERIE FUMISTERIE is located in BOISSY-SAINT-LEGER (94470), in the department Val-de-Marne.

Where to find the tax return of A C P F ACHIN COUVERTURE PLOMBERIE FUMISTERIE ?

The tax return of A C P F ACHIN COUVERTURE PLOMBERIE FUMISTERIE 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 P F ACHIN COUVERTURE PLOMBERIE FUMISTERIE operate?

A C P F ACHIN COUVERTURE PLOMBERIE FUMISTERIE operates in the sector Travaux de couverture par éléments (NAF code 43.91B). See the 'Sector positioning' section above to compare the company with its competitors.