SIREN : 408541118
AC CONSTRUCTIONS is a French company founded 29 years ago, specialized in the sector Construction de maisons individuelles. Based in FLINES-LEZ-RACHES (59148), this company of category PME shows in 2024 a revenue of 2.1 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 2 055 668 € | 2 776 178 € | 2 845 918 € | N/C | N/C | N/C | N/C | N/C | 2 231 894 € |
| Net income | 144 271 € | 68 775 € | 89 453 € | 48 472 € | 81 737 € | 31 128 € | 30 676 € | 58 518 € | 101 159 € |
| EBITDA | 197 764 € | 35 341 € | 165 946 € | N/C | N/C | N/C | N/C | N/C | 154 454 € |
| Net margin | 7.0% | 2.5% | 3.1% | N/C | N/C | N/C | N/C | N/C | 4.5% |
In 2024, AC CONSTRUCTIONS achieves revenue of 2.1 M€. Activity remains stable over the period (CAGR: -1.0%). Significant drop of -26% vs 2023. After deducting consumption (777 k€), gross margin stands at 1.3 M€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 198 k€, representing 9.6% of revenue. Positive scissor effect: EBITDA margin improves by +8.3 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 144 k€, i.e. 7.0% of revenue. This profit can be retained or distributed to shareholders.
2 055 668 €
1 278 667 €
197 764 €
176 613 €
144 271 €
9.6%
The debt ratio (= Financial debt / Equity x 100) stands at 16%. 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 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
16.252%
37.752%
7.97%
0.159
43.8%
In 2024, the debt ratio of AC CONSTRUCTIONS (16.25) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of AC CONSTRUCTIONS (37.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2024, the repayment capacity of AC CONSTRUCTIONS (0.16) 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 172.52. 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 3.5x. Financial charges are adequately covered by operations.
172.517
3.495
In 2024, the liquidity ratio of AC CONSTRUCTIONS (172.52) 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.
In 2024, the interest coverage of AC CONSTRUCTIONS (3.5x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. Excellent situation: suppliers finance 47 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 6 days of revenue, i.e. 34 k€ to permanently finance. Over 2016-2024, WCR increased by +125%, requiring additional financing.
33 795 €
26 j
73 j
3 j
6 j
Based on 113 transactions of similar company sales (all years), the value of AC CONSTRUCTIONS is estimated at 500 228 € (range 207 452€ - 995 945€). With an EBITDA of 197 764€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 113 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 CONSTRUCTIONS with other companies in the same sector:
Voir toutes les statistiques du secteur Construction de maisons individuelles
The revenue of AC CONSTRUCTIONS in 2024 is 2.1 M€.
Yes, AC CONSTRUCTIONS generated a net profit of 144 k€ in 2024.
The headquarters of AC CONSTRUCTIONS is located in FLINES-LEZ-RACHES (59148), in the department Nord.
The tax return of AC CONSTRUCTIONS 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 CONSTRUCTIONS operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.