A PLUS ENERGIES : revenue, balance sheet and financial ratios

A PLUS ENERGIES is a French company founded 16 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de matériel électrique. Based in CASTRIES (34160), this company of category PME shows in 2024 a revenue of 22.4 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 PLUS ENERGIES (SIREN 520435009)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 22 403 820 € 25 867 344 € 24 135 747 € 24 135 747 € 16 998 715 € 15 709 453 € 13 554 004 € 10 317 962 € 5 008 791 € 3 807 803 €
Net income -370 494 € 103 295 € 137 115 € 137 115 € 521 681 € 518 332 € 415 265 € 424 831 € 162 779 € -93 892 €
EBITDA 78 734 € 291 834 € 709 028 € 709 028 € 1 012 718 € 1 145 094 € 1 111 668 € 759 829 € 341 960 € 13 287 €
Net margin -1.7% 0.4% 0.6% 0.6% 3.1% 3.3% 3.1% 4.1% 3.2% -2.5%

Revenue and income statement

In 2024, A PLUS ENERGIES achieves revenue of 22.4 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +21.8%. Significant drop of -13% vs 2023. After deducting consumption (6.6 M€), gross margin stands at 15.8 M€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 79 k€, representing 0.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -370 k€ (-1.7% of revenue), which will impact equity.

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

22 403 820 €

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

15 788 396 €

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

78 734 €

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

-114 418 €

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

-370 494 €

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

0.4%

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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 68%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

68.13%

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

17.75%

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

-1.865%

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

-2.052

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

23.9%

Solvency indicators evolution
A PLUS ENERGIES

Sector positioning

Debt ratio
68.13 2024
2022
2023
2024
Q1: 0.09
Med: 9.52
Q3: 41.62
Average

In 2024, the debt ratio of A PLUS ENERGIES (68.13) 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
17.75% 2024
2022
2023
2024
Q1: 24.66%
Med: 46.87%
Q3: 64.83%
Watch

In 2024, the financial autonomy of A PLUS ENERGIES (17.8%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-2.05 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.03 years
Q3: 1.2 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of A PLUS ENERGIES (-2.05) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 141.18. 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 32.7x. Operating income very largely covers interest expenses: high safety margin.

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

141.179

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

32.654

Liquidity indicators evolution
A PLUS ENERGIES

Sector positioning

Liquidity ratio
141.18 2024
2022
2023
2024
Q1: 164.48
Med: 234.82
Q3: 361.85
Watch -5 pts over 3 years

In 2024, the liquidity ratio of A PLUS ENERGIES (141.18) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
32.65x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.42x
Q3: 5.22x
Excellent

In 2024, the interest coverage of A PLUS ENERGIES (32.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. The company must finance 17 days of gap between collections and payments. Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 32 days of revenue, i.e. 2.0 M€ to permanently finance. Over 2015-2024, WCR increased by +48%, 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

1 972 432 €

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

48 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

31 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

22 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

32 j

WCR and payment terms evolution
A PLUS ENERGIES

Positioning of A PLUS ENERGIES in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de matériel électrique

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 1 178 673€ to 2 499 933€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1178k€ 1967k€ 2499k€
1 967 185 € Range: 1 178 673€ - 2 499 933€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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 (Commerce de gros (commerce interentreprises) de matériel électrique)

Compare A PLUS ENERGIES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de matériel électrique

Frequently asked questions about A PLUS ENERGIES

What is the revenue of A PLUS ENERGIES ?

The revenue of A PLUS ENERGIES in 2024 is 22.4 M€.

Is A PLUS ENERGIES profitable?

A PLUS ENERGIES recorded a net loss in 2024.

Where is the headquarters of A PLUS ENERGIES ?

The headquarters of A PLUS ENERGIES is located in CASTRIES (34160), in the department Herault.

Where to find the tax return of A PLUS ENERGIES ?

The tax return of A PLUS ENERGIES 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 PLUS ENERGIES operate?

A PLUS ENERGIES operates in the sector Commerce de gros (commerce interentreprises) de matériel électrique (NAF code 46.69A). See the 'Sector positioning' section above to compare the company with its competitors.