ACD CONSTRUCTIONS SAS : revenue, balance sheet and financial ratios

ACD CONSTRUCTIONS SAS is a French company founded 12 years ago, specialized in the sector Fabrication de charpentes et d'autres menuiseries. Based in TERRE-DE-BANCALIE (81120), this company of category PME shows in 2022 a revenue of 78 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 - ACD CONSTRUCTIONS SAS (SIREN 801565474)
Indicator 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 78 401 € 124 669 € 71 347 € 72 381 € 29 293 € 21 191 € 38 124 € 14 746 €
Net income 6 741 € 1 731 € 22 072 € 14 859 € 7 657 € 4 639 € 15 194 € -17 688 €
EBITDA 8 419 € 57 092 € 29 587 € 18 924 € 8 938 € 5 114 € 15 232 € -16 795 €
Net margin 8.6% 1.4% 30.9% 20.5% 26.1% 21.9% 39.9% -120.0%

Revenue and income statement

In 2022, ACD CONSTRUCTIONS SAS achieves revenue of 78 k€. Over the period 2015-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +27.0%. Significant drop of -37% vs 2021. After deducting consumption (25 k€), gross margin stands at 53 k€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8 k€, representing 10.7% of revenue. Warning negative scissor effect: despite revenue change (-37%), EBITDA varies by -85%, reducing margin by 35.1 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 8.6% 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

78 401 €

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

52 972 €

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

8 419 €

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

8 596 €

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

6 741 €

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

10.7%

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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 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 20%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

33.561%

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

20.446%

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

8.598%

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

2.67

Solvency indicators evolution
ACD CONSTRUCTIONS SAS

Sector positioning

Debt ratio
33.56 2022
2020
2021
2022
Q1: 7.32
Med: 33.17
Q3: 92.22
Average +25 pts over 3 years

In 2022, the debt ratio of ACD CONSTRUCTIONS SAS (33.56) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
20.45% 2022
2020
2021
2022
Q1: 15.31%
Med: 36.87%
Q3: 54.61%
Average +6 pts over 3 years

In 2022, the financial autonomy of ACD CONSTRUCTIONS SAS (20.4%) 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
2.67 years 2022
2020
2021
2022
Q1: 0.01 years
Med: 0.9 years
Q3: 2.84 years
Average +48 pts over 3 years

In 2022, the repayment capacity of ACD CONSTRUCTIONS SAS (2.67) 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 536.73. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

536.733

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

1.212

Liquidity indicators evolution
ACD CONSTRUCTIONS SAS

Sector positioning

Liquidity ratio
536.73 2022
2020
2021
2022
Q1: 149.59
Med: 211.2
Q3: 308.84
Excellent

In 2022, the liquidity ratio of ACD CONSTRUCTIONS SAS (536.73) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
1.21x 2022
2020
2021
2022
Q1: 0.0x
Med: 1.01x
Q3: 4.04x
Good +27 pts over 3 years

In 2022, the interest coverage of ACD CONSTRUCTIONS SAS (1.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 386 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. The gap of 358 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 126 days of revenue, i.e. 27 k€ to permanently finance. Over 2015-2022, WCR increased by +254%, 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

27 419 €

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

386 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

28 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

2 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

126 j

WCR and payment terms evolution
ACD CONSTRUCTIONS SAS

Positioning of ACD CONSTRUCTIONS SAS in its sector

Comparison with sector Fabrication de charpentes et d'autres menuiseries

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 6 526€ to 34 495€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
6k€ 13k€ 34k€
13 136 € Range: 6 526€ - 34 495€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 44 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 (Fabrication de charpentes et d'autres menuiseries)

Compare ACD CONSTRUCTIONS SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de charpentes et d'autres menuiseries

Frequently asked questions about ACD CONSTRUCTIONS SAS

What is the revenue of ACD CONSTRUCTIONS SAS ?

The revenue of ACD CONSTRUCTIONS SAS in 2022 is 78 k€.

Is ACD CONSTRUCTIONS SAS profitable?

Yes, ACD CONSTRUCTIONS SAS generated a net profit of 7 k€ in 2022.

Where is the headquarters of ACD CONSTRUCTIONS SAS ?

The headquarters of ACD CONSTRUCTIONS SAS is located in TERRE-DE-BANCALIE (81120), in the department Tarn.

Where to find the tax return of ACD CONSTRUCTIONS SAS ?

The tax return of ACD CONSTRUCTIONS SAS 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 ACD CONSTRUCTIONS SAS operate?

ACD CONSTRUCTIONS SAS operates in the sector Fabrication de charpentes et d'autres menuiseries (NAF code 16.23Z). See the 'Sector positioning' section above to compare the company with its competitors.