ACI - AQUITAINE CARROSSERIE INDUSTRIELLE : revenue, balance sheet and financial ratios

ACI - AQUITAINE CARROSSERIE INDUSTRIELLE is a French company founded 38 years ago, specialized in the sector Fabrication de carrosseries et remorques. Based in ARTIGUES-PRES-BORDEAUX (33370), this company of category ETI shows in 2024 a revenue of 14.0 M€. 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 - ACI - AQUITAINE CARROSSERIE INDUSTRIELLE (SIREN 343803300)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 14 048 592 € 12 323 333 € 12 477 949 € 12 481 327 € 8 699 535 € 11 748 153 € 11 691 590 € 9 207 464 €
Net income 322 004 € -130 944 € 230 904 € 317 557 € 67 878 € 144 213 € -99 803 € 212 650 €
EBITDA 615 882 € 50 641 € 492 797 € 540 749 € 196 776 € 204 061 € 23 961 € 277 790 €
Net margin 2.3% -1.1% 1.9% 2.5% 0.8% 1.2% -0.9% 2.3%

Revenue and income statement

In 2024, ACI - AQUITAINE CARROSSERIE INDUSTRIELLE achieves revenue of 14.0 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.2%. Vs 2023, growth of +14% (12.3 M€ -> 14.0 M€). After deducting consumption (8.5 M€), gross margin stands at 5.5 M€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 616 k€, representing 4.4% of revenue. Positive scissor effect: EBITDA margin improves by +4.0 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 322 k€, i.e. 2.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

14 048 592 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 505 389 €

EBITDA (2024) ?
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

615 882 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

509 949 €

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

322 004 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.4%

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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 173%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

172.717%

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

28.131%

Cash flow / Revenue (2024) ?
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

2.984%

Repayment capacity (2024) ?
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

10.993

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

31.6%

Solvency indicators evolution
ACI - AQUITAINE CARROSSERIE INDUSTRIELLE

Sector positioning

Debt ratio
172.72 2024
2022
2023
2024
Q1: 4.79
Med: 27.7
Q3: 79.01
Watch

In 2024, the debt ratio of ACI - AQUITAINE CARROSSER... (172.72) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
28.13% 2024
2022
2023
2024
Q1: 20.53%
Med: 39.52%
Q3: 57.49%
Average -12 pts over 3 years

In 2024, the financial autonomy of ACI - AQUITAINE CARROSSER... (28.1%) 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
10.99 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.89 years
Q3: 2.67 years
Watch

In 2024, the repayment capacity of ACI - AQUITAINE CARROSSER... (10.99) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 387.78. 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 15.2x. Operating income very largely covers interest expenses: high safety margin.

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

387.78

Interest coverage (2024) ?
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

15.246

Liquidity indicators evolution
ACI - AQUITAINE CARROSSERIE INDUSTRIELLE

Sector positioning

Liquidity ratio
387.78 2024
2022
2023
2024
Q1: 153.1
Med: 220.25
Q3: 325.12
Excellent

In 2024, the liquidity ratio of ACI - AQUITAINE CARROSSER... (387.78) 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
15.25x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.31x
Q3: 8.74x
Excellent +14 pts over 3 years

In 2024, the interest coverage of ACI - AQUITAINE CARROSSER... (15.2x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 75 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. The gap of 34 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 128 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 193 days of revenue, i.e. 7.5 M€ to permanently finance. Over 2017-2024, WCR increased by +217%, requiring additional financing.

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

7 529 343 €

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

75 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

41 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

128 j

WCR in days of revenue (2024) ?
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

193 j

WCR and payment terms evolution
ACI - AQUITAINE CARROSSERIE INDUSTRIELLE

Positioning of ACI - AQUITAINE CARROSSERIE INDUSTRIELLE in its sector

Comparison with sector Fabrication de carrosseries et remorques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 568 860€ to 1 459 023€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
568k€ 1085k€ 1459k€
1 085 561 € Range: 568 860€ - 1 459 023€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 31 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 carrosseries et remorques)

Compare ACI - AQUITAINE CARROSSERIE INDUSTRIELLE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de carrosseries et remorques

Frequently asked questions about ACI - AQUITAINE CARROSSERIE INDUSTRIELLE

What is the revenue of ACI - AQUITAINE CARROSSERIE INDUSTRIELLE ?

The revenue of ACI - AQUITAINE CARROSSERIE INDUSTRIELLE in 2024 is 14.0 M€.

Is ACI - AQUITAINE CARROSSERIE INDUSTRIELLE profitable?

Yes, ACI - AQUITAINE CARROSSERIE INDUSTRIELLE generated a net profit of 322 k€ in 2024.

Where is the headquarters of ACI - AQUITAINE CARROSSERIE INDUSTRIELLE ?

The headquarters of ACI - AQUITAINE CARROSSERIE INDUSTRIELLE is located in ARTIGUES-PRES-BORDEAUX (33370), in the department Gironde.

Where to find the tax return of ACI - AQUITAINE CARROSSERIE INDUSTRIELLE ?

The tax return of ACI - AQUITAINE CARROSSERIE INDUSTRIELLE 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 ACI - AQUITAINE CARROSSERIE INDUSTRIELLE operate?

ACI - AQUITAINE CARROSSERIE INDUSTRIELLE operates in the sector Fabrication de carrosseries et remorques (NAF code 29.20Z). See the 'Sector positioning' section above to compare the company with its competitors.