A.C.D.N. : revenue, balance sheet and financial ratios

A.C.D.N. is a French company founded 14 years ago, specialized in the sector Gestion de fonds. Based in DRY (45370), this company of category PME shows in 2023 a revenue of 118 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - A.C.D.N. (SIREN 534688189)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C 117 960 € 117 960 € 117 960 € 117 960 € 117 960 € 117 960 € 110 970 €
Net income 44 248 € -28 108 € 33 928 € -34 722 € 6 748 € 8 674 € 22 000 € 34 154 €
EBITDA N/C -198 343 € -112 979 € -162 591 € -66 759 € -86 606 € -69 677 € -50 426 €
Net margin N/C -23.8% 28.8% -29.4% 5.7% 7.4% 18.7% 30.8%

Revenue and income statement

In 2024, A.C.D.N. generates positive net income of 44 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 34 k€ -> 44 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

44 248 €

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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 137%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 40%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

137.314%

Financial autonomy (2024) ?
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

40.345%

Solvency indicators evolution
A.C.D.N.

Sector positioning

Debt ratio
137.31 2024
2022
2023
2024
Q1: 0.0
Med: 8.29
Q3: 92.98
Average

In 2024, the debt ratio of A.C.D.N. (137.31) 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
40.34% 2024
2022
2023
2024
Q1: 4.66%
Med: 48.47%
Q3: 87.35%
Average

In 2024, the financial autonomy of A.C.D.N. (40.3%) 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
-10.07 years 2023
2022
2023
Q1: -0.04 years
Med: 0.0 years
Q3: 3.17 years
Excellent -50 pts over 2 years

In 2023, the repayment capacity of A.C.D.N. (-10.07) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 511.30. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

511.3

Liquidity indicators evolution
A.C.D.N.

Sector positioning

Liquidity ratio
511.3 2024
2022
2023
2024
Q1: 100.72
Med: 472.35
Q3: 3121.45
Good

In 2024, the liquidity ratio of A.C.D.N. (511.30) 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
-1.41x 2023
2022
2023
Q1: -59.6x
Med: 0.0x
Q3: 0.0x
Average

In 2023, the interest coverage of A.C.D.N. (-1.4x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2024) ?
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

0 €

Customer credit (2024) ?
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 (2024) ?
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

0 j

Inventory turnover (2024) ?
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

0 j

WCR and payment terms evolution
A.C.D.N.

Positioning of A.C.D.N. in its sector

Comparison with sector Gestion de fonds

Valuation estimate

Based on 62 transactions of similar company sales in 2024, the value of A.C.D.N. is estimated at 327 048 € (range 92 857€ - 647 917€). 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.

Estimated enterprise value 2024
62 tx
92k€ 327k€ 647k€
327 048 € Range: 92 857€ - 647 917€
NAF 5 année 2024

Valuation method used

Net Income Multiple
44 248 € × 7.4x = 327 048 €
Range: 92 858€ - 647 918€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 62 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 (Gestion de fonds)

Compare A.C.D.N. with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion de fonds

Frequently asked questions about A.C.D.N.

What is the revenue of A.C.D.N. ?

The revenue of A.C.D.N. in 2023 is 118 k€.

Is A.C.D.N. profitable?

Yes, A.C.D.N. generated a net profit of 44 k€ in 2024.

Where is the headquarters of A.C.D.N. ?

The headquarters of A.C.D.N. is located in DRY (45370), in the department Loiret.

Where to find the tax return of A.C.D.N. ?

The tax return of A.C.D.N. 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 A.C.D.N. operate?

A.C.D.N. operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.