ACL GESTION : revenue, balance sheet and financial ratios

ACL GESTION is a French company founded 13 years ago, specialized in the sector Autres activités de soutien aux entreprises n.c.a.. Based in LES PAVILLONS-SOUS-BOIS (93320), this company of category PME shows in 2024 a revenue of 207 k€. 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 - ACL GESTION (SIREN 790064802)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 207 253 € 192 448 € 170 831 € 167 826 € 164 504 € 169 041 € 169 170 € 161 544 € 163 319 €
Net income 14 211 € 10 345 € 804 € 6 173 € 1 958 € 1 294 € 9 490 € 3 503 € 2 893 €
EBITDA 11 557 € 14 606 € 2 134 € 7 972 € -5 316 € 2 363 € 2 028 € 4 404 € 3 748 €
Net margin 6.9% 5.4% 0.5% 3.7% 1.2% 0.8% 5.6% 2.2% 1.8%

Revenue and income statement

In 2024, ACL GESTION achieves revenue of 207 k€. Revenue is growing positively over 9 years (CAGR: +3.0%). Vs 2023: +8%. After deducting consumption (1 k€), gross margin stands at 206 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 5.6% of revenue. Warning negative scissor effect: despite revenue change (+8%), EBITDA varies by -21%, reducing margin by 2.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 6.9% 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

207 253 €

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

206 040 €

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

11 557 €

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

11 360 €

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

14 211 €

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

5.6%

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Chart evolution

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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 30%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

30.446%

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

12.838%

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

6.922%

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

0.112

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

25.9%

Solvency indicators evolution
ACL GESTION

Sector positioning

Debt ratio
30.45 2024
2022
2023
2024
Q1: 0.0
Med: 5.61
Q3: 47.03
Average -10 pts over 3 years

In 2024, the debt ratio of ACL GESTION (30.45) 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
12.84% 2024
2022
2023
2024
Q1: 6.21%
Med: 32.46%
Q3: 67.88%
Average

In 2024, the financial autonomy of ACL GESTION (12.8%) 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
0.11 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.29 years
Average -23 pts over 3 years

In 2024, the repayment capacity of ACL GESTION (0.11) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 180.45. 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 6.0x. 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

180.449

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

6.005

Liquidity indicators evolution
ACL GESTION

Sector positioning

Liquidity ratio
180.45 2024
2022
2023
2024
Q1: 120.11
Med: 218.14
Q3: 571.7
Average +16 pts over 3 years

In 2024, the liquidity ratio of ACL GESTION (180.45) 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
6.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.61x
Excellent

In 2024, the interest coverage of ACL GESTION (6.0x) 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: 31 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. The company must finance 13 days of gap between collections and payments. WCR is negative (-23 days): operations structurally generate cash. Over 2016-2024, WCR increased by +24%, 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

-13 268 €

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

31 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

18 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 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

-23 j

WCR and payment terms evolution
ACL GESTION

Positioning of ACL GESTION in its sector

Comparison with sector Autres activités de soutien aux entreprises n.c.a.

Valuation estimate

Based on 131 transactions of similar company sales (all years), the value of ACL GESTION is estimated at 59 619 € (range 22 308€ - 117 863€). With an EBITDA of 11 557€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.36x (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 value 2024
131 transactions
22k€ 59k€ 117k€
59 619 € Range: 22 308€ - 117 863€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
11 557 € × 4.8x
Estimation 56 049 €
16 830€ - 96 422€
Revenue Multiple 30%
207 253 € × 0.36x
Estimation 73 909 €
36 914€ - 139 701€
Net Income Multiple 20%
14 211 € × 3.3x
Estimation 47 112 €
14 094€ - 138 712€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 (Autres activités de soutien aux entreprises n.c.a.)

Compare ACL GESTION with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités de soutien aux entreprises n.c.a.

Frequently asked questions about ACL GESTION

What is the revenue of ACL GESTION ?

The revenue of ACL GESTION in 2024 is 207 k€.

Is ACL GESTION profitable?

Yes, ACL GESTION generated a net profit of 14 k€ in 2024.

Where is the headquarters of ACL GESTION ?

The headquarters of ACL GESTION is located in LES PAVILLONS-SOUS-BOIS (93320), in the department Seine-Saint-Denis.

Where to find the tax return of ACL GESTION ?

The tax return of ACL GESTION 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 GESTION operate?

ACL GESTION operates in the sector Autres activités de soutien aux entreprises n.c.a. (NAF code 82.99Z). See the 'Sector positioning' section above to compare the company with its competitors.