Employees: NN (None)Legal category: SCA (commandite par actions)Size: PMECreation date: 2023-10-30 (2 years)Status: ActiveBusiness sector: Commerce de détail de matériels audio et vidéo en magasin spécialiséLocation: SAINT-JULIEN-LES-VILLAS (10800), Aube
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
ACL ETAMPES : revenue, balance sheet and financial ratios
ACL ETAMPES is a French company
founded 2 years ago,
specialized in the sector Commerce de détail de matériels audio et vidéo en magasin spécialisé.
Based in SAINT-JULIEN-LES-VILLAS (10800),
this company of category PME
shows in 2025 a revenue of 3.4 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, ACL ETAMPES achieves revenue of 3.4 M€. After deducting consumption (2.4 M€), gross margin stands at 943 k€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 165 k€, representing 4.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -39 k€ (-1.2% of revenue), which will impact equity.
Revenue (2025)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
3 377 915 €
Gross margin (2025)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
942 646 €
EBITDA (2025)
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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
164 717 €
EBIT (2025)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-19 434 €
Net income (2025)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-39 494 €
EBITDA margin (2025)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
4.9%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
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Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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%
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Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at -1143%. 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 -4%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
-1142.655%
Financial autonomy (2025)
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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
-3.794%
Cash flow / Revenue (2025)
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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
-0.202%
Repayment capacity (2025)
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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
-62.7
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2025
Debt ratio
-1142.655
Financial autonomy
-3.794
Repayment capacity
-62.7
Cash flow / Revenue
-0.202%
Sector positioning
Debt ratio
-1142.652025
2025
Q1: 0.75
Med: 18.79
Q3: 41.54
Excellent
In 2025, the debt ratio of ACL ETAMPES (-1142.65) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
Financial autonomy
-3.79%2025
2025
Q1: 19.2%
Med: 44.27%
Q3: 63.08%
Watch
In 2025, the financial autonomy of ACL ETAMPES (-3.8%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
Repayment capacity
-62.7 years2025
2025
Q1: 0.0 years
Med: 0.16 years
Q3: 1.55 years
Excellent
In 2025, the repayment capacity of ACL ETAMPES (-62.70) 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 120.56. 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 14.6x. Operating income very largely covers interest expenses: high safety margin.
Liquidity ratio (2025)
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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
120.555
Interest coverage (2025)
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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
14.572
Liquidity indicators evolution ACL ETAMPES
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2025
Liquidity ratio
120.555
Interest coverage
14.572
Sector positioning
Liquidity ratio
120.562025
2025
Q1: 151.45
Med: 209.98
Q3: 335.65
Watch
In 2025, the liquidity ratio of ACL ETAMPES (120.56) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
Interest coverage
14.57x2025
2025
Q1: 0.0x
Med: 1.25x
Q3: 5.68x
Excellent
In 2025, the interest coverage of ACL ETAMPES (14.6x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 59 days. Excellent situation: suppliers finance 58 days of the operating cycle (retail model). Inventory turnover is 32 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 67 days of revenue, i.e. 627 k€ to permanently finance.
Operating WCR (2025)
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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
626 671 €
Customer credit (2025)
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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
1 j
Supplier credit (2025)
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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
59 j
Inventory turnover (2025)
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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
32 j
WCR in days of revenue (2025)
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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
67 j
WCR and payment terms evolution ACL ETAMPES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2025
Operating WCR
626 671 €
Inventory turnover (days)
32
Customer payment term (days)
1
Supplier payment term (days)
59
Positioning of ACL ETAMPES in its sector
Comparison with sector Commerce de détail de matériels audio et vidéo en magasin spécialisé
Valuation estimate
Based on 109 transactions of similar company sales
(all years),
the value of ACL ETAMPES is estimated at
414 276 €
(range 246 042€ - 948 632€).
With an EBITDA of 164 717€, the sector multiple of 2.0x is applied.
The price/revenue ratio is 0.17x
(conservative valuation).
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.
Estimated enterprise value2025
109 transactions
246k€414k€948k€
414 276 €Range: 246 042€ - 948 632€
NAF 4 all-time
Aggregated at NAF sub-class level
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
164 717 €×2.0x
Estimation322 608 €
218 725€ - 919 864€
Revenue Multiple30%
3 377 915 €×0.17x
Estimation567 057 €
291 573€ - 996 579€
How is this estimate calculated?
This estimate is based on the analysis of 109 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 (Commerce de détail de matériels audio et vidéo en magasin spécialisé)
Compare ACL ETAMPES with other companies in the same sector:
The headquarters of ACL ETAMPES is located in SAINT-JULIEN-LES-VILLAS (10800), in the department Aube.
Where to find the tax return of ACL ETAMPES ?
The tax return of ACL ETAMPES 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 ETAMPES operate?
ACL ETAMPES operates in the sector Commerce de détail de matériels audio et vidéo en magasin spécialisé (NAF code 47.43Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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