Le dernier exercice comptable publié pour cette entreprise remonte à 2021. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.
ACBM ASSOCIES : revenue, balance sheet and financial ratios
ACBM ASSOCIES is a French company
founded 15 years ago,
specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques .
Based in NEMOURS (77140),
this company of category PME
shows in 2021 a revenue of 1.4 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-08-08
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
Synthèse
Santé financière :
Saine
Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.
In summary, ACBM ASSOCIES combines a growing business with positive profitability. Its financial structure is broadly in line with its sector.
Revenue and income statement
In 2023, ACBM ASSOCIES generates positive net income of 65 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2023: 5 k€ -> 65 k€.
Revenue (2021)
?
1 358 170 €
Gross margin (2021)
?
733 063 €
EBITDA (2021)
?
-16 516 €
Net income (2021)
?
15 823 €
EBITDA margin (2021)
?
-1.2%
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The detailed income statement is not available for this company (simplified accounts or confidential data).
Assets
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Assets balance sheet data not available for this company
Liabilities
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Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 184%. This ratio is slightly less favorable than the sector median (19.5%). Financial autonomy (= Equity / Total assets x 100) reaches 13%. This ratio is slightly less favorable than the sector median (40.6%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (4.1%).
Debt ratio (2021)
?
184.24%
Financial autonomy (2021)
?
12.66%
Cash flow / Revenue (2021)
?
1.05%
Repayment capacity (2021)
?
9.4
Asset age ratio (2021)
?
33.5%
| Indicator |
2016 |
2017 |
2018 |
2020 |
2021 |
2022 |
2023 |
| Debt ratio |
9.702 |
0.341 |
0.0 |
104.627 |
184.241 |
122.668 |
54.197 |
| Financial autonomy |
12.362 |
25.105 |
33.412 |
25.262 |
12.665 |
12.748 |
26.917 |
| Repayment capacity |
0.804 |
None |
0.0 |
1.602 |
9.397 |
None |
None |
| Cash flow / Revenue |
0.519% |
None% |
3.812% |
7.464% |
1.053% |
None% |
None% |
Sector positioning
Q1: 0.28%
Med: 19.49%
Q3: 67.71%
Average
-9 pts over 3 years
In 2023, the debt ratio of ACBM ASSOCIES (54.2%) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Q1: 17.36%
Med: 40.57%
Q3: 60.79%
Average
+18 pts over 3 years
In 2023, the financial autonomy of ACBM ASSOCIES (26.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 2.78. This ratio is more favorable than the sector median (2.3).
Liquidity ratio (2021)
?
2.78
Interest coverage (2021)
?
-3.69
| Indicator |
2016 |
2017 |
2018 |
2020 |
2021 |
2022 |
2023 |
| Liquidity ratio |
0.9312999999999999 |
1.59408 |
1.8509 |
3.39095 |
2.78019 |
2.53395 |
2.6777100000000003 |
| Interest coverage |
3.186 |
None |
0.0 |
0.056 |
-3.687 |
None |
None |
Sector positioning
Q1: 1.5
Med: 2.32
Q3: 4.19
Good
In 2023, the liquidity ratio of ACBM ASSOCIES (2.68) 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.
Q1: 0.0x
Med: 0.51x
Q3: 4.51x
Watch
In 2021, the interest coverage of ACBM ASSOCIES (-3.7x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. WCR is negative (-23 days): operations structurally generate cash.
Operating WCR (2021)
?
-87 018 €
Customer credit (2021)
?
10 j
Supplier credit (2021)
?
15 j
Inventory turnover (2021)
?
13 j
WCR in days of revenue (2021)
?
-23 j
| Indicator |
2016 |
2017 |
2018 |
2020 |
2021 |
2022 |
2023 |
| Operating WCR |
-54 133 € |
0 € |
18 503 € |
42 165 € |
-87 018 € |
0 € |
0 € |
| Inventory turnover (days) |
14 |
0 |
8 |
18 |
13 |
0 |
0 |
| Customer payment term (days) |
11 |
0 |
11 |
10 |
10 |
0 |
0 |
| Supplier payment term (days) |
44 |
0 |
24 |
24 |
15 |
0 |
0 |
Positioning of ACBM ASSOCIES in its sector
Valuation estimate
Based on 145 transactions of similar company sales
(all years),
the value of ACBM ASSOCIES is estimated at
214 366 €
(range 43 097€ - 383 300€).
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.
214 366 €
Range: 43 097€ - 383 300€
NAF 5 all-time
Valuation method used
Net Income Multiple
64 550 €
×
3.3x
=
214 366 €
Range: 43 097€ - 383 301€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 145 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...).
Top companies in Commerce de gros (commerce interentreprises) d'autres biens domestiques
Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques :
Frequently asked questions about ACBM ASSOCIES
What is the revenue of ACBM ASSOCIES ?
The revenue of ACBM ASSOCIES in 2021 is 1.4 M€.
Is ACBM ASSOCIES profitable?
Yes, ACBM ASSOCIES generated a net profit of 65 k€ in 2023.
Where is the headquarters of ACBM ASSOCIES ?
The headquarters of ACBM ASSOCIES is located in NEMOURS (77140), in the department Seine-et-Marne.
Where to find the tax return of ACBM ASSOCIES ?
The tax return of ACBM ASSOCIES 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 ACBM ASSOCIES operate?
ACBM ASSOCIES operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.