SIREN : 793897463
AC is a French company founded 12 years ago, specialized in the sector Débits de boissons. Based in SETE (34200), this company of category PME shows in 2020 a revenue of 414 k€. 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
| Indicator | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|
| Revenue | 413 837 € | 517 102 € | 467 320 € | 354 775 € | 321 875 € |
| Net income | 95 728 € | 46 066 € | 79 016 € | 23 348 € | 35 784 € |
| EBITDA | 104 411 € | 81 242 € | 108 622 € | 49 590 € | 63 963 € |
| Net margin | 23.1% | 8.9% | 16.9% | 6.6% | 11.1% |
In 2020, AC achieves revenue of 414 k€. Over the period 2016-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +6.5%. Significant drop of -20% vs 2019. After deducting consumption (115 k€), gross margin stands at 299 k€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 104 k€, representing 25.2% of revenue. Positive scissor effect: EBITDA margin improves by +9.5 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 96 k€, i.e. 23.1% of revenue. This profit can be retained or distributed to shareholders.
413 837 €
298 635 €
104 411 €
118 279 €
95 728 €
23.0%
The debt ratio (= Financial debt / Equity x 100) stands at 51%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 29.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
50.707%
31.315%
29.491%
1.133
48.0%
In 2020, the debt ratio of AC (50.71) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2020, the financial autonomy of AC (31.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2020, the repayment capacity of AC (1.13) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 351.28. 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 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.
351.276
1.882
In 2020, the liquidity ratio of AC (351.28) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2020, the interest coverage of AC (1.9x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 10 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 6 days of revenue, i.e. 7 k€ to permanently finance. Over 2016-2020, WCR increased by +105%, requiring additional financing.
6 866 €
0 j
10 j
1 j
6 j
Based on 89 transactions of similar company sales
in 2020,
the value of AC is estimated at
594 624 €
(range 324 727€ - 1 020 441€).
With an EBITDA of 104 411€, the sector multiple of 6.3x is applied.
The price/revenue ratio is 0.78x
(in line with sector norms).
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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 89 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare AC with other companies in the same sector:
The revenue of AC in 2020 is 414 k€.
Yes, AC generated a net profit of 96 k€ in 2020.
The headquarters of AC is located in SETE (34200), in the department Herault.
The tax return of AC 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).
AC operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.