SIREN : 892617457
ACM is a French company founded 5 years ago, specialized in the sector Restauration traditionnelle. Based in REVEL (31250), this company of category PME shows in 2024 a revenue of 1.7 M€. 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
| Indicator | 2024 | 2022 | 2021 |
|---|---|---|---|
| Revenue | 1 723 565 € | 1 550 424 € | 284 560 € |
| Net income | 45 051 € | 73 545 € | -2 119 € |
| EBITDA | 176 479 € | 203 609 € | 1 217 € |
| Net margin | 2.6% | 4.7% | -0.7% |
In 2024, ACM achieves revenue of 1.7 M€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +82.3%. Vs 2022, growth of +11% (1.6 M€ -> 1.7 M€). After deducting consumption (605 k€), gross margin stands at 1.1 M€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 176 k€, representing 10.2% of revenue. Warning negative scissor effect: despite revenue change (+11%), EBITDA varies by -13%, reducing margin by 2.9 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 45 k€, i.e. 2.6% of revenue. This profit can be retained or distributed to shareholders.
1 723 565 €
1 118 092 €
176 479 €
94 162 €
45 051 €
10.2%
The debt ratio (= Financial debt / Equity x 100) stands at 122%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
121.67%
36.005%
9.331%
1.199
49.4%
In 2024, the debt ratio of ACM (121.67) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of ACM (36.0%) 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.
In 2024, the repayment capacity of ACM (1.20) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 118.10. 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 2.0x. Coverage is limited: any activity downturn would jeopardize interest payments.
118.104
1.978
In 2024, the liquidity ratio of ACM (118.10) 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.
In 2024, the interest coverage of ACM (2.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-29 days): operations structurally generate cash.
-140 850 €
0 j
11 j
3 j
-29 j
Based on 698 transactions of similar company sales in 2024, the value of ACM is estimated at 833 603 € (range 437 073€ - 1 512 282€). With an EBITDA of 176 479€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (in line with sector norms). 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.
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This estimate is based on the analysis of 698 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare ACM with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of ACM in 2024 is 1.7 M€.
Yes, ACM generated a net profit of 45 k€ in 2024.
The headquarters of ACM is located in REVEL (31250), in the department Haute-Garonne.
The tax return of ACM 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).
ACM operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.