ACF PE2C : revenue, balance sheet and financial ratios

ACF PE2C is a French company founded 18 years ago, specialized in the sector Travaux d'installation d'eau et de gaz en tous locaux. Based in MIGNE-AUXANCES (86440), this company of category PME shows in 2022 a revenue of 3.9 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 - ACF PE2C (SIREN 500474739)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue N/C N/C 3 851 998 € N/C N/C N/C N/C 1 993 831 €
Net income 77 946 € 82 200 € 107 555 € 82 966 € 84 474 € 146 689 € 156 843 € 147 649 €
EBITDA N/C N/C 188 154 € N/C N/C N/C N/C 245 987 €
Net margin N/C N/C 2.8% N/C N/C N/C N/C 7.4%

Revenue and income statement

In 2024, ACF PE2C generates positive net income of 78 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 148 k€ -> 78 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

77 946 €

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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 12%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 53%. 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

12.433%

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

52.9%

Asset age ratio (2024) ?
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

24.0%

Solvency indicators evolution
ACF PE2C

Sector positioning

Debt ratio
12.43 2024
2022
2023
2024
Q1: 1.98
Med: 14.74
Q3: 43.33
Good +20 pts over 3 years

In 2024, the debt ratio of ACF PE2C (12.43) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
52.9% 2024
2022
2023
2024
Q1: 11.67%
Med: 37.82%
Q3: 58.38%
Good -7 pts over 3 years

In 2024, the financial autonomy of ACF PE2C (52.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.04 years 2022
2022
Q1: 0.0 years
Med: 0.15 years
Q3: 1.44 years
Good

In 2022, the repayment capacity of ACF PE2C (0.04) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 209.72. 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

209.725

Liquidity indicators evolution
ACF PE2C

Sector positioning

Liquidity ratio
209.72 2024
2022
2023
2024
Q1: 156.36
Med: 226.44
Q3: 343.82
Average -15 pts over 3 years

In 2024, the liquidity ratio of ACF PE2C (209.72) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.47x 2022
2022
Q1: 0.0x
Med: 0.06x
Q3: 1.79x
Good

In 2022, the interest coverage of ACF PE2C (0.5x) 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.

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
ACF PE2C

Positioning of ACF PE2C in its sector

Comparison with sector Travaux d'installation d'eau et de gaz en tous locaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 40 986€ to 359 575€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
40k€ 134k€ 359k€
134 810 € Range: 40 986€ - 359 575€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 (Travaux d'installation d'eau et de gaz en tous locaux)

Compare ACF PE2C with other companies in the same sector:

Frequently asked questions about ACF PE2C

What is the revenue of ACF PE2C ?

The revenue of ACF PE2C in 2022 is 3.9 M€.

Is ACF PE2C profitable?

Yes, ACF PE2C generated a net profit of 78 k€ in 2024.

Where is the headquarters of ACF PE2C ?

The headquarters of ACF PE2C is located in MIGNE-AUXANCES (86440), in the department Vienne.

Where to find the tax return of ACF PE2C ?

The tax return of ACF PE2C 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 ACF PE2C operate?

ACF PE2C operates in the sector Travaux d'installation d'eau et de gaz en tous locaux (NAF code 43.22A). See the 'Sector positioning' section above to compare the company with its competitors.