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ACCE POINT SMOKE VILLIERS EN BIERE : revenue, balance sheet and financial ratios

ACCE POINT SMOKE VILLIERS EN BIERE is a French company founded 8 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in VILLIERS-EN-BIERE (77190), this company of category PME shows in 2019 a revenue of 418 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 - ACCE POINT SMOKE VILLIERS EN BIERE (SIREN 838601136)
Indicator 2019
Revenue 418 201 €
Net income 2 470 €
EBITDA 10 348 €
Net margin 0.6%

Revenue and income statement

In 2019, ACCE POINT SMOKE VILLIERS EN BIERE achieves revenue of 418 k€. After deducting consumption (201 k€), gross margin stands at 217 k€, i.e. a rate of 52%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 10 k€, representing 2.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 0.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

418 201 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

217 345 €

EBITDA (2019) ?
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

10 348 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 650 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 470 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.5%

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Chart evolution

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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 2938%. 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 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2938.069%

Financial autonomy (2019) ?
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

2.361%

Cash flow / Revenue (2019) ?
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

2.193%

Repayment capacity (2019) ?
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

11.118

Asset age ratio (2019) ?
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

86.2%

Solvency indicators evolution
ACCE POINT SMOKE VILLIERS EN BIERE

Sector positioning

Debt ratio
2938.07 2019
2019
Q1: 0.0
Med: 17.27
Q3: 93.89
Watch

In 2019, the debt ratio of ACCE POINT SMOKE VILLIERS... (2938.07) 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
2.36% 2019
2019
Q1: 6.01%
Med: 31.08%
Q3: 59.71%
Average

In 2019, the financial autonomy of ACCE POINT SMOKE VILLIERS... (2.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
11.12 years 2019
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 1.39 years
Average

In 2019, the repayment capacity of ACCE POINT SMOKE VILLIERS... (11.12) 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 209.23. 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 10.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2019) ?
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

209.233

Interest coverage (2019) ?
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

10.408

Liquidity indicators evolution
ACCE POINT SMOKE VILLIERS EN BIERE

Sector positioning

Liquidity ratio
209.23 2019
2019
Q1: 100.88
Med: 177.28
Q3: 330.46
Good

In 2019, the liquidity ratio of ACCE POINT SMOKE VILLIERS... (209.23) 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
10.41x 2019
2019
Q1: 0.0x
Med: 0.0x
Q3: 2.16x
Excellent

In 2019, the interest coverage of ACCE POINT SMOKE VILLIERS... (10.4x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 24 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 21 days of revenue, i.e. 24 k€ to permanently finance.

Operating WCR (2019) ?
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

24 481 €

Customer credit (2019) ?
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

0 j

Supplier credit (2019) ?
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

23 j

Inventory turnover (2019) ?
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

24 j

WCR in days of revenue (2019) ?
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

21 j

WCR and payment terms evolution
ACCE POINT SMOKE VILLIERS EN BIERE

Positioning of ACCE POINT SMOKE VILLIERS EN BIERE in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 128 transactions of similar company sales in 2019, the value of ACCE POINT SMOKE VILLIERS EN BIERE is estimated at 81 830 € (range 41 822€ - 137 946€). With an EBITDA of 10 348€, the sector multiple of 4.1x is applied. 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.

Estimated enterprise value 2019
128 transactions
41k€ 81k€ 137k€
81 830 € Range: 41 822€ - 137 946€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
10 348 € × 4.1x
Estimation 42 536 €
23 242€ - 93 587€
Revenue Multiple 30%
418 201 € × 0.46x
Estimation 192 965 €
96 562€ - 285 489€
Net Income Multiple 20%
2 470 € × 5.4x
Estimation 13 364 €
6 166€ - 27 533€
How is this estimate calculated?

This estimate is based on the analysis of 128 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 (Autres commerces de détail spécialisés divers)

Compare ACCE POINT SMOKE VILLIERS EN BIERE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about ACCE POINT SMOKE VILLIERS EN BIERE

What is the revenue of ACCE POINT SMOKE VILLIERS EN BIERE ?

The revenue of ACCE POINT SMOKE VILLIERS EN BIERE in 2019 is 418 k€.

Is ACCE POINT SMOKE VILLIERS EN BIERE profitable?

Yes, ACCE POINT SMOKE VILLIERS EN BIERE generated a net profit of 2 k€ in 2019.

Where is the headquarters of ACCE POINT SMOKE VILLIERS EN BIERE ?

The headquarters of ACCE POINT SMOKE VILLIERS EN BIERE is located in VILLIERS-EN-BIERE (77190), in the department Seine-et-Marne.

Where to find the tax return of ACCE POINT SMOKE VILLIERS EN BIERE ?

The tax return of ACCE POINT SMOKE VILLIERS EN BIERE 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 ACCE POINT SMOKE VILLIERS EN BIERE operate?

ACCE POINT SMOKE VILLIERS EN BIERE operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.