SIREN : 884587718
ACDJ is a French company founded 5 years ago, specialized in the sector Supermarchés. Based in DETRIER (73110), this company of category PME shows in 2024 a revenue of 430 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 |
|---|---|---|---|---|---|
| Revenue | 430 000 € | 390 000 € | 320 000 € | 320 000 € | 20 000 € |
| Net income | 886 127 € | 2 468 668 € | 509 826 € | 22 257 € | -721 € |
| EBITDA | 104 664 € | 34 526 € | 65 968 € | 86 450 € | -6 455 € |
| Net margin | 206.1% | 633.0% | 159.3% | 7.0% | -3.6% |
In 2024, ACDJ achieves revenue of 430 k€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +115.3%. Vs 2023, growth of +10% (390 k€ -> 430 k€). After deducting consumption (0 €), gross margin stands at 430 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 105 k€, representing 24.3% of revenue. Positive scissor effect: EBITDA margin improves by +15.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 886 k€, i.e. 206.1% of revenue. This profit can be retained or distributed to shareholders.
430 000 €
430 000 €
104 664 €
101 726 €
886 127 €
24.3%
The debt ratio (= Financial debt / Equity x 100) stands at 89%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 209.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
89.453%
52.333%
209.299%
3.569
In 2024, the debt ratio of ACDJ (89.45) 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 ACDJ (52.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of ACDJ (3.57) 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 5072.59. 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 52.6x. Operating income very largely covers interest expenses: high safety margin.
5072.593
52.587
In 2024, the liquidity ratio of ACDJ (5072.59) 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.
In 2024, the interest coverage of ACDJ (52.6x) 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: 92 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. The gap of 66 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 256 days of revenue, i.e. 306 k€ to permanently finance. Over 2020-2024, WCR increased by +203%, requiring additional financing.
305 928 €
92 j
26 j
0 j
256 j
Based on 551 transactions of similar company sales in 2024, the value of ACDJ is estimated at 1 309 541 € (range 568 110€ - 2 913 092€). With an EBITDA of 104 664€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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.
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This estimate is based on the analysis of 551 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 ACDJ with other companies in the same sector:
The revenue of ACDJ in 2024 is 430 k€.
Yes, ACDJ generated a net profit of 886 k€ in 2024.
The headquarters of ACDJ is located in DETRIER (73110), in the department Savoie.
The tax return of ACDJ 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).
ACDJ operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.