SIREN : 503137713
AC2 GESTION is a French company founded 18 years ago, specialized in the sector Activités des sociétés holding. Based in AYTRE (17440), this company of category PME shows in 2021 a revenue of 366 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 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|
| Revenue | 366 091 € | 344 178 € | 274 145 € | 518 236 € | 497 178 € |
| Net income | 314 161 € | 12 606 € | 85 997 € | 112 557 € | -165 988 € |
| EBITDA | -6 225 € | -107 308 € | -64 197 € | 38 007 € | 24 200 € |
| Net margin | 85.8% | 3.7% | 31.4% | 21.7% | -33.4% |
In 2021, AC2 GESTION achieves revenue of 366 k€. Revenue is declining over the period 2017-2021 (CAGR: -7.4%). Vs 2020: +6%. After deducting consumption (0 €), gross margin stands at 366 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -6 k€, representing -1.7% of revenue. Positive scissor effect: EBITDA margin improves by +29.5 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 314 k€, i.e. 85.8% of revenue. This profit can be retained or distributed to shareholders.
366 091 €
366 091 €
-6 225 €
-6 730 €
314 161 €
-1.7%
The debt ratio (= Financial debt / Equity x 100) stands at 356%. 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 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 87.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
355.995%
21.527%
87.372%
4.95
37.7%
In 2021, the debt ratio of AC2 GESTION (356.00) 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 2021, the financial autonomy of AC2 GESTION (21.5%) 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 2021, the repayment capacity of AC2 GESTION (4.95) 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 842.11. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
842.106
-123.582
In 2021, the liquidity ratio of AC2 GESTION (842.11) 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.
In 2021, the interest coverage of AC2 GESTION (-123.6x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
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: 33 days. The gap of 58 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 284 days of revenue, i.e. 289 k€ to permanently finance.
288 648 €
91 j
33 j
0 j
284 j
Based on 98 transactions of similar company sales
in 2021,
the value of AC2 GESTION is estimated at
704 316 €
(range 253 563€ - 1 916 344€).
The price/revenue ratio is 0.46x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 98 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 AC2 GESTION with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of AC2 GESTION in 2021 is 366 k€.
Yes, AC2 GESTION generated a net profit of 314 k€ in 2021.
The headquarters of AC2 GESTION is located in AYTRE (17440), in the department Charente-Maritime.
The tax return of AC2 GESTION 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).
AC2 GESTION operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.