ACLG CAPITAL ET CONSEIL STRATEGIQUE : revenue, balance sheet and financial ratios

ACLG CAPITAL ET CONSEIL STRATEGIQUE is a French company founded 31 years ago, specialized in the sector Activités des sociétés holding. Based in DIJON (21000), this company of category PME shows in 2025 a revenue of 371 k€. 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 - ACLG CAPITAL ET CONSEIL STRATEGIQUE (SIREN 398656975)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 371 210 € 351 796 € 290 983 € 2 152 073 € 980 693 € N/C 1 049 537 € 940 309 € 906 652 €
Net income -596 812 € -278 563 € -917 183 € 73 322 065 € 28 262 € 998 903 € 8 770 689 € 146 149 € 303 286 €
EBITDA -732 082 € -676 659 € -1 326 968 € 257 001 € 276 893 € N/C 465 482 € 270 179 € 248 886 €
Net margin -160.8% -79.2% -315.2% 3407.0% 2.9% N/C 835.7% 15.5% 33.5%

Revenue and income statement

In 2025, ACLG CAPITAL ET CONSEIL STRATEGIQUE achieves revenue of 371 k€. Revenue is declining over the period 2017-2025 (CAGR: -10.6%). Vs 2024: +6%. After deducting consumption (720 €), gross margin stands at 370 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -732 k€, representing -197.2% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -8%, reducing margin by 4.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -597 k€ (-160.8% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

371 210 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

370 490 €

EBITDA (2025) ?
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

-732 082 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-728 885 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-596 812 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-197.2%

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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 1%. 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 97%. 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

1.467%

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

97.291%

Cash flow / Revenue (2025) ?
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

-81.938%

Repayment capacity (2025) ?
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

-3.438

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

54.6%

Solvency indicators evolution
ACLG CAPITAL ET CONSEIL STRATEGIQUE

Sector positioning

Debt ratio
1.47 2025
2023
2024
2025
Q1: 0.04
Med: 8.09
Q3: 54.01
Good

In 2025, the debt ratio of ACLG CAPITAL ET CONSEIL S... (1.47) 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
97.29% 2025
2023
2024
2025
Q1: 21.27%
Med: 67.32%
Q3: 92.99%
Excellent

In 2025, the financial autonomy of ACLG CAPITAL ET CONSEIL S... (97.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-3.44 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.98 years
Excellent

In 2025, the repayment capacity of ACLG CAPITAL ET CONSEIL S... (-3.44) 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 1272.86. 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

1272.858

Interest coverage (2025) ?
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

-112.079

Liquidity indicators evolution
ACLG CAPITAL ET CONSEIL STRATEGIQUE

Sector positioning

Liquidity ratio
1272.86 2025
2023
2024
2025
Q1: 161.8
Med: 834.57
Q3: 4761.54
Good -8 pts over 3 years

In 2025, the liquidity ratio of ACLG CAPITAL ET CONSEIL S... (1272.86) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-112.08x 2025
2023
2024
2025
Q1: -62.1x
Med: 0.0x
Q3: 0.0x
Average -18 pts over 3 years

In 2025, the interest coverage of ACLG CAPITAL ET CONSEIL S... (-112.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 199 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. The gap of 145 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 22887 days of revenue, i.e. 23.6 M€ to permanently finance. Over 2017-2025, WCR increased by +124%, requiring additional financing.

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

23 599 538 €

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

199 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

54 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 in days of revenue (2025) ?
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

22887 j

WCR and payment terms evolution
ACLG CAPITAL ET CONSEIL STRATEGIQUE

Positioning of ACLG CAPITAL ET CONSEIL STRATEGIQUE in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 181 790€ to 464 833€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
181k€ 284k€ 464k€
284 262 € Range: 181 790€ - 464 833€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 (Activités des sociétés holding)

Compare ACLG CAPITAL ET CONSEIL STRATEGIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about ACLG CAPITAL ET CONSEIL STRATEGIQUE

What is the revenue of ACLG CAPITAL ET CONSEIL STRATEGIQUE ?

The revenue of ACLG CAPITAL ET CONSEIL STRATEGIQUE in 2025 is 371 k€.

Is ACLG CAPITAL ET CONSEIL STRATEGIQUE profitable?

ACLG CAPITAL ET CONSEIL STRATEGIQUE recorded a net loss in 2025.

Where is the headquarters of ACLG CAPITAL ET CONSEIL STRATEGIQUE ?

The headquarters of ACLG CAPITAL ET CONSEIL STRATEGIQUE is located in DIJON (21000), in the department Cote-d'Or.

Where to find the tax return of ACLG CAPITAL ET CONSEIL STRATEGIQUE ?

The tax return of ACLG CAPITAL ET CONSEIL STRATEGIQUE 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 ACLG CAPITAL ET CONSEIL STRATEGIQUE operate?

ACLG CAPITAL ET CONSEIL STRATEGIQUE operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.