A2C AIR COST CONTROL : revenue, balance sheet and financial ratios

A2C AIR COST CONTROL is a French company founded 25 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de matériel électrique. Based in L'ISLE-JOURDAIN (32600), this company of category ETI shows in 2024 a revenue of 97.1 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 AIR COST CONTROL (SIREN 431955749)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Revenue 97 058 346 € 83 398 789 € 64 242 922 € 48 629 371 € 48 546 184 € 74 907 095 € 60 364 471 € 48 185 888 € 55 425 340 € 44 837 111 € 40 237 968 €
Net income 14 731 596 € 10 315 650 € 6 275 891 € 3 465 709 € 4 097 923 € 7 455 316 € 6 369 526 € 6 388 017 € 3 964 046 € 3 144 753 € 2 698 024 €
EBITDA 21 344 477 € 15 483 510 € 8 345 482 € 5 145 119 € 6 153 741 € 11 511 528 € 8 780 285 € 7 099 131 € 6 851 788 € 5 284 346 € 4 534 782 €
Net margin 15.2% 12.4% 9.8% 7.1% 8.4% 10.0% 10.6% 13.3% 7.2% 7.0% 6.7%

Revenue and income statement

In 2024, A2C AIR COST CONTROL achieves revenue of 97.1 M€. Over the period 2014-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.2%. Vs 2023, growth of +16% (83.4 M€ -> 97.1 M€). After deducting consumption (61.3 M€), gross margin stands at 35.7 M€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 21.3 M€, representing 22.0% of revenue. Positive scissor effect: EBITDA margin improves by +3.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14.7 M€, i.e. 15.2% 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

97 058 346 €

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

35 749 128 €

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

21 344 477 €

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

20 876 146 €

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

14 731 596 €

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

22.0%

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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 0%. 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 72%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 15.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.0%

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

71.638%

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

15.467%

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

0.0

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

9.6%

Solvency indicators evolution
A2C AIR COST CONTROL

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.09
Med: 9.52
Q3: 41.62
Excellent

In 2024, the debt ratio of A2C AIR COST CONTROL (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
71.64% 2024
2022
2023
2024
Q1: 24.66%
Med: 46.87%
Q3: 64.83%
Excellent

In 2024, the financial autonomy of A2C AIR COST CONTROL (71.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.03 years
Q3: 1.2 years
Excellent

In 2024, the repayment capacity of A2C AIR COST CONTROL (0.00) 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 351.04. 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 0.9x. 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

351.042

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

0.895

Liquidity indicators evolution
A2C AIR COST CONTROL

Sector positioning

Liquidity ratio
351.04 2024
2022
2023
2024
Q1: 164.48
Med: 234.82
Q3: 361.85
Good

In 2024, the liquidity ratio of A2C AIR COST CONTROL (351.04) 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
0.9x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.42x
Q3: 5.22x
Good

In 2024, the interest coverage of A2C AIR COST CONTROL (0.9x) 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: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Inventory turnover is 147 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 185 days of revenue, i.e. 49.9 M€ to permanently finance. Over 2014-2024, WCR increased by +131%, 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

49 908 372 €

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

50 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

57 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

147 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

185 j

WCR and payment terms evolution
A2C AIR COST CONTROL

Positioning of A2C AIR COST CONTROL 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 18 008 043€ to 65 510 966€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
18008k€ 28005k€ 65510k€
28 005 519 € Range: 18 008 043€ - 65 510 966€
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 A2C AIR COST CONTROL 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 A2C AIR COST CONTROL

What is the revenue of A2C AIR COST CONTROL ?

The revenue of A2C AIR COST CONTROL in 2024 is 97.1 M€.

Is A2C AIR COST CONTROL profitable?

Yes, A2C AIR COST CONTROL generated a net profit of 14.7 M€ in 2024.

Where is the headquarters of A2C AIR COST CONTROL ?

The headquarters of A2C AIR COST CONTROL is located in L'ISLE-JOURDAIN (32600), in the department Gers.

Where to find the tax return of A2C AIR COST CONTROL ?

The tax return of A2C AIR COST CONTROL 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 AIR COST CONTROL operate?

A2C AIR COST CONTROL 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.