ACECOR - COTEP : revenue, balance sheet and financial ratios

ACECOR - COTEP is a French company founded 50 years ago, specialized in the sector Conseil en systèmes et logiciels informatiques. Based in BESANCON (25000), this company of category PME shows in 2022 a revenue of 6.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - ACECOR - COTEP (SIREN 305147498)
Indicator 2022 2021 2020 2019 2018 2017
Revenue 6 176 657 € N/C N/C 6 015 393 € N/C N/C
Net income 69 728 € 9 988 € -81 911 € 205 531 € 211 821 € 240 339 €
EBITDA 262 465 € N/C N/C 609 520 € N/C N/C
Net margin 1.1% N/C N/C 3.4% N/C N/C

Revenue and income statement

En 2022, ACECOR - COTEP alcanza unos ingresos de 6.2 M€. Los ingresos crecen positivamente durante 6 años (TCAC: +0.9%). Tras deducir el consumo (3.9 M€), el margen bruto se sitúa en 2.3 M€, es decir, una tasa del 37%. El EBITDA alcanza 262 k€, representando el 4.2% de los ingresos. El margen operativo sigue siendo frágil, requiriendo vigilancia de costes. El resultado neto asciende a 70 k€, es decir, el 1.1% de los ingresos.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 176 657 €

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

2 272 930 €

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

262 465 €

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

32 937 €

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

69 728 €

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

4.2%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 428%. Situación crítica: la deuda supera significativamente los fondos propios. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 11%. Baja autonomía: la empresa depende fuertemente de financiación externa. La capacidad de reembolso indica que se necesitarían 6.1 años de flujo de caja. Este ratio permanece dentro de los estándares bancarios habituales. El flujo de caja representa el 4.8% de los ingresos.

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

427.57%

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

11.331%

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

4.822%

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

6.143

Asset age ratio (2022) ?
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

29.0%

Solvency indicators evolution
ACECOR - COTEP

Sector positioning

Ratio de endeudamiento
427.57 2022
2020
2021
2022
Q1: 0.0
Med: 4.76
Q3: 47.3
Average

En 2022, el ratio de endeudamiento de ACECOR - COTEP (427.57) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
11.33% 2022
2020
2021
2022
Q1: 7.73%
Med: 33.34%
Q3: 59.44%
Average -6 pts over 3 years

En 2022, el autonomía financiera de ACECOR - COTEP (11.3%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Capacidad de reembolso
6.14 ans 2022
2022
Q1: 0.0 ans
Med: 0.0 ans
Q3: 0.75 ans
Vigilar

En 2022, el capacidad de reembolso de ACECOR - COTEP (6.1 ans) se sitúa en el top 25% del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una duración larga puede señalar deuda pesada relativa a la capacidad de pago.

Liquidity ratios

El ratio de liquidez se sitúa en 140.92. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 16.3x. El resultado de explotación cubre muy ampliamente los gastos financieros.

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

140.92

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

16.348

Liquidity indicators evolution
ACECOR - COTEP

Sector positioning

Ratio de liquidez
140.92 2022
2020
2021
2022
Q1: 147.53
Med: 234.01
Q3: 411.9
Average -10 pts over 3 years

En 2022, el ratio de liquidez de ACECOR - COTEP (140.92) se sitúa por debajo de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Una mejora fortalecería la posición competitiva.

Cobertura de intereses
16.35x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.93x
Excelente

En 2022, el cobertura de intereses de ACECOR - COTEP (16.4x) se sitúa en el top 25% del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Alta cobertura significa que los gastos financieros pesan poco en la rentabilidad.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 51 días. Plazo proveedores: 108 días. Excelente situación: los proveedores financian 57 días del ciclo operativo. La rotación de existencias es de 79 días. El FM representa 173 días de ingresos.

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

2 960 039 €

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

51 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

108 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

79 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

173 j

WCR and payment terms evolution
ACECOR - COTEP

Positioning of ACECOR - COTEP in its sector

Comparison with sector Conseil en systèmes et logiciels informatiques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (21 transactions). This range of 232 925€ to 1 110 232€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
232k€ 583k€ 1110k€
583 511 € Range: 232 925€ - 1 110 232€
NAF 5 année 2022

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 21 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 (Conseil en systèmes et logiciels informatiques)

Compare ACECOR - COTEP with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil en systèmes et logiciels informatiques

Frequently asked questions about ACECOR - COTEP

What is the revenue of ACECOR - COTEP ?

The revenue of ACECOR - COTEP in 2022 is 6.2 M€.

Is ACECOR - COTEP profitable?

Yes, ACECOR - COTEP generated a net profit of 70 k€ in 2022.

Where is the headquarters of ACECOR - COTEP ?

The headquarters of ACECOR - COTEP is located in BESANCON (25000), in the department Doubs.

Where to find the tax return of ACECOR - COTEP ?

The tax return of ACECOR - COTEP 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 ACECOR - COTEP operate?

ACECOR - COTEP operates in the sector Conseil en systèmes et logiciels informatiques (NAF code 62.02A). See the 'Sector positioning' section above to compare the company with its competitors.