Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

ACL : revenue, balance sheet and financial ratios

ACL is a French company founded 20 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in CORNEBARRIEU (31700), this company of category PME shows in 2022 a revenue of 1.7 M€. 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

Financial history - ACL (SIREN 485064760)
Indicator 2025 2024 2023 2022 2021 2020 2017
Revenue N/C N/C N/C 1 725 334 € N/C N/C N/C
Net income 0 € 0 € 0 € 14 480 € 0 € 0 € 0 €
EBITDA N/C N/C N/C 3 866 € N/C N/C N/C
Net margin N/C N/C N/C 0.8% N/C N/C N/C

Revenue and income statement

In 2025, ACL records a net loss of 0 €. This deficit will reduce equity on the balance sheet.

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 150%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

149.789%

Financial autonomy (2025) ?
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

51.348%

Asset age ratio (2025) ?
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

17.4%

Solvency indicators evolution
ACL

Sector positioning

Debt ratio
149.79 2025
2023
2024
2025
Q1: 4.71
Med: 28.32
Q3: 98.65
Average +13 pts over 3 years

In 2025, the debt ratio of ACL (149.79) 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
51.35% 2025
2023
2024
2025
Q1: 21.32%
Med: 45.81%
Q3: 67.63%
Good -6 pts over 3 years

In 2025, the financial autonomy of ACL (51.4%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 623.15. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

623.152

Liquidity indicators evolution
ACL

Sector positioning

Liquidity ratio
623.15 2025
2023
2024
2025
Q1: 177.97
Med: 297.13
Q3: 552.71
Excellent

In 2025, the liquidity ratio of ACL (623.15) 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.

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 (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
ACL

Positioning of ACL in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Similar companies (Commerce de voitures et de véhicules automobiles légers)

Compare ACL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about ACL

What is the revenue of ACL ?

The revenue of ACL in 2022 is 1.7 M€.

Is ACL profitable?

Yes, ACL generated a net profit of 14 k€ in 2022.

Where is the headquarters of ACL ?

The headquarters of ACL is located in CORNEBARRIEU (31700), in the department Haute-Garonne.

Where to find the tax return of ACL ?

The tax return of ACL 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 ACL operate?

ACL operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.