AC BAT COMMEX S.A.S. : revenue, balance sheet and financial ratios

AC BAT COMMEX S.A.S. is a French company founded 7 years ago, specialized in the sector Intermédiaires du commerce en matières premières agricoles, animaux vivants, matières premières textiles et produits semi-finis. Based in SAINT-PRIEST-EN-JAREZ (42270), this company of category PME shows in 2022 a revenue of 228 k€. 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 - AC BAT COMMEX S.A.S. (SIREN 842894982)
Indicator 2022 2021 2020 2019
Revenue 228 183 € 128 252 € 22 654 € 31 626 €
Net income 51 512 € 27 167 € 6 056 € 8 157 €
EBITDA 75 643 € 41 859 € 8 147 € 9 637 €
Net margin 22.6% 21.2% 26.7% 25.8%

Revenue and income statement

In 2022, AC BAT COMMEX S.A.S. achieves revenue of 228 k€. Over the period 2019-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +93.2%. Vs 2021, growth of +78% (128 k€ -> 228 k€). After deducting consumption (205 k€), gross margin stands at 23 k€, i.e. a rate of 10%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 76 k€, representing 33.2% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 52 k€, i.e. 22.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

228 183 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

23 285 €

EBITDA (2022) ?
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

75 643 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

65 806 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

51 512 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

33.1%

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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 279%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 71%. 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 4.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 26.9% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

278.502%

Financial autonomy (2022) ?
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

71.469%

Cash flow / Revenue (2022) ?
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

26.886%

Repayment capacity (2022) ?
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

4.01

Asset age ratio (2022) ?
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

92.9%

Solvency indicators evolution
AC BAT COMMEX S.A.S.

Sector positioning

Debt ratio
278.5 2022
2020
2021
2022
Q1: 0.44
Med: 21.41
Q3: 101.69
Watch

In 2022, the debt ratio of AC BAT COMMEX S.A.S. (278.50) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
71.47% 2022
2020
2021
2022
Q1: 16.09%
Med: 37.26%
Q3: 63.85%
Excellent

In 2022, the financial autonomy of AC BAT COMMEX S.A.S. (71.5%) 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
4.01 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.25 years
Q3: 2.25 years
Average

In 2022, the repayment capacity of AC BAT COMMEX S.A.S. (4.01) 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 316.74. 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 3.7x. Financial charges are adequately covered by operations.

Liquidity ratio (2022) ?
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

316.736

Interest coverage (2022) ?
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

3.687

Liquidity indicators evolution
AC BAT COMMEX S.A.S.

Sector positioning

Liquidity ratio
316.74 2022
2020
2021
2022
Q1: 143.42
Med: 233.19
Q3: 488.72
Good +39 pts over 3 years

In 2022, the liquidity ratio of AC BAT COMMEX S.A.S. (316.74) 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
3.69x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.3x
Q3: 3.17x
Excellent

In 2022, the interest coverage of AC BAT COMMEX S.A.S. (3.7x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The company must finance 3 days of gap between collections and payments. Inventory turnover is 140 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 75 days of revenue, i.e. 48 k€ to permanently finance. Over 2019-2022, WCR increased by +369%, requiring additional financing.

Operating WCR (2022) ?
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

47 800 €

Customer credit (2022) ?
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

3 j

Supplier credit (2022) ?
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

0 j

Inventory turnover (2022) ?
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

140 j

WCR in days of revenue (2022) ?
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

75 j

WCR and payment terms evolution
AC BAT COMMEX S.A.S.

Positioning of AC BAT COMMEX S.A.S. in its sector

Comparison with sector Intermédiaires du commerce en matières premières agricoles, animaux vivants, matières premières textiles et produits semi-finis

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (30 transactions). This range of 40 846€ to 181 578€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
40k€ 71k€ 181k€
71 533 € Range: 40 846€ - 181 578€
NAF 4 année 2022 Aggregated at NAF sub-class level

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 30 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 (Intermédiaires du commerce en matières premières agricoles, animaux vivants, matières premières textiles et produits semi-finis)

Compare AC BAT COMMEX S.A.S. with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en matières premières agricoles, animaux vivants, matières premières textiles et produits semi-finis

Frequently asked questions about AC BAT COMMEX S.A.S.

What is the revenue of AC BAT COMMEX S.A.S. ?

The revenue of AC BAT COMMEX S.A.S. in 2022 is 228 k€.

Is AC BAT COMMEX S.A.S. profitable?

Yes, AC BAT COMMEX S.A.S. generated a net profit of 52 k€ in 2022.

Where is the headquarters of AC BAT COMMEX S.A.S. ?

The headquarters of AC BAT COMMEX S.A.S. is located in SAINT-PRIEST-EN-JAREZ (42270), in the department Loire.

Where to find the tax return of AC BAT COMMEX S.A.S. ?

The tax return of AC BAT COMMEX S.A.S. 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 AC BAT COMMEX S.A.S. operate?

AC BAT COMMEX S.A.S. operates in the sector Intermédiaires du commerce en matières premières agricoles, animaux vivants, matières premières textiles et produits semi-finis (NAF code 46.11Z). See the 'Sector positioning' section above to compare the company with its competitors.