A2C ACTION COMMERCIALE COMPLEMENTAIRE : revenue, balance sheet and financial ratios

A2C ACTION COMMERCIALE COMPLEMENTAIRE is a French company founded 33 years ago, specialized in the sector Études de marché et sondages. Based in BORDEAUX (33300), this company of category PME shows in 2025 a revenue of 7.8 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 - A2C ACTION COMMERCIALE COMPLEMENTAIRE (SIREN 391509361)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 7 813 796 € N/C 4 445 693 € 4 263 470 € 4 212 257 € 3 072 973 € 3 370 436 € 3 772 296 € 3 713 783 € 2 589 322 €
Net income 369 546 € 371 308 € 216 513 € 241 202 € 168 887 € 67 620 € 13 160 € 155 039 € 244 360 € 171 174 €
EBITDA 367 858 € N/C 168 605 € 314 044 € 298 537 € 70 882 € 905 € 178 421 € 347 102 € 178 998 €
Net margin 4.7% N/C 4.9% 5.7% 4.0% 2.2% 0.4% 4.1% 6.6% 6.6%

Revenue and income statement

In 2025, A2C ACTION COMMERCIALE COMPLEMENTAIRE achieves revenue of 7.8 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +13.1%. After deducting consumption (0 €), gross margin stands at 7.8 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 368 k€, representing 4.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 370 k€, i.e. 4.7% 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

7 813 796 €

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

7 813 796 €

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

367 858 €

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

630 269 €

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

369 546 €

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

4.7%

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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 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.1% 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

19.05%

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

28.211%

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

1.148%

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

1.411

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

61.5%

Solvency indicators evolution
A2C ACTION COMMERCIALE COMPLEMENTAIRE

Sector positioning

Debt ratio
19.05 2025
2023
2024
2025
Q1: 0.0
Med: 3.3
Q3: 19.05
Average

In 2025, the debt ratio of A2C ACTION COMMERCIALE CO... (19.05) 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
28.21% 2025
2023
2024
2025
Q1: 33.4%
Med: 54.97%
Q3: 69.35%
Watch -19 pts over 3 years

In 2025, the financial autonomy of A2C ACTION COMMERCIALE CO... (28.2%) 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
1.41 years 2025
2023
2025
Q1: 0.0 years
Med: 0.05 years
Q3: 0.98 years
Watch

In 2025, the repayment capacity of A2C ACTION COMMERCIALE CO... (1.41) 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 128.54. 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 4.5x. 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

128.54

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

4.459

Liquidity indicators evolution
A2C ACTION COMMERCIALE COMPLEMENTAIRE

Sector positioning

Liquidity ratio
128.54 2025
2023
2024
2025
Q1: 126.37
Med: 239.22
Q3: 442.03
Average

In 2025, the liquidity ratio of A2C ACTION COMMERCIALE CO... (128.54) 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
4.46x 2025
2023
2025
Q1: 0.0x
Med: 0.0x
Q3: 2.9x
Excellent

In 2025, the interest coverage of A2C ACTION COMMERCIALE CO... (4.5x) 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: 91 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 116 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Overall, WCR represents 63 days of revenue, i.e. 1.4 M€ to permanently finance. Over 2016-2025, WCR increased by +2029%, 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

1 367 414 €

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

91 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

116 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

63 j

WCR and payment terms evolution
A2C ACTION COMMERCIALE COMPLEMENTAIRE

Positioning of A2C ACTION COMMERCIALE COMPLEMENTAIRE in its sector

Comparison with sector Études de marché et sondages

Valuation estimate

Based on 107 transactions of similar company sales (all years), the value of A2C ACTION COMMERCIALE COMPLEMENTAIRE is estimated at 1 210 655 € (range 458 320€ - 2 540 418€). With an EBITDA of 367 858€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.23x (conservative valuation). 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 2025
107 transactions
458k€ 1210k€ 2540k€
1 210 655 € Range: 458 320€ - 2 540 418€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
367 858 € × 2.6x
Estimation 952 260 €
347 915€ - 2 181 469€
Revenue Multiple 30%
7 813 796 € × 0.23x
Estimation 1 765 416 €
726 909€ - 3 070 325€
Net Income Multiple 20%
369 546 € × 2.8x
Estimation 1 024 503 €
331 450€ - 2 642 934€
How is this estimate calculated?

This estimate is based on the analysis of 107 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 (Études de marché et sondages)

Compare A2C ACTION COMMERCIALE COMPLEMENTAIRE with other companies in the same sector:

Voir toutes les statistiques du secteur Études de marché et sondages

Frequently asked questions about A2C ACTION COMMERCIALE COMPLEMENTAIRE

What is the revenue of A2C ACTION COMMERCIALE COMPLEMENTAIRE ?

The revenue of A2C ACTION COMMERCIALE COMPLEMENTAIRE in 2025 is 7.8 M€.

Is A2C ACTION COMMERCIALE COMPLEMENTAIRE profitable?

Yes, A2C ACTION COMMERCIALE COMPLEMENTAIRE generated a net profit of 370 k€ in 2025.

Where is the headquarters of A2C ACTION COMMERCIALE COMPLEMENTAIRE ?

The headquarters of A2C ACTION COMMERCIALE COMPLEMENTAIRE is located in BORDEAUX (33300), in the department Gironde.

Where to find the tax return of A2C ACTION COMMERCIALE COMPLEMENTAIRE ?

The tax return of A2C ACTION COMMERCIALE COMPLEMENTAIRE 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 A2C ACTION COMMERCIALE COMPLEMENTAIRE operate?

A2C ACTION COMMERCIALE COMPLEMENTAIRE operates in the sector Études de marché et sondages (NAF code 73.20Z). See the 'Sector positioning' section above to compare the company with its competitors.