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

ACMN CONSTRUCTIONS : revenue, balance sheet and financial ratios

ACMN CONSTRUCTIONS is a French company founded 14 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in NISSAN-LEZ-ENSERUNE (34440), this company of category PME shows in 2019 a net income positive of 9 k€. 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 - ACMN CONSTRUCTIONS (SIREN 539322735)
Indicator 2019 2016
Revenue N/C N/C
Net income 8 621 € -128 908 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2019, ACMN CONSTRUCTIONS generates positive net income of 9 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

8 621 €

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 -168%. 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 -40%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-167.856%

Financial autonomy (2019) ?
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

-40.167%

Asset age ratio (2019) ?
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

81.1%

Solvency indicators evolution
ACMN CONSTRUCTIONS

Sector positioning

Debt ratio
-167.86 2019
2016
2019
Q1: 0.7
Med: 14.08
Q3: 51.2
Excellent

In 2019, the debt ratio of ACMN CONSTRUCTIONS (-167.86) 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
-40.17% 2019
2016
2019
Q1: 7.98%
Med: 29.4%
Q3: 51.11%
Watch

In 2019, the financial autonomy of ACMN CONSTRUCTIONS (-40.2%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 94.93. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

94.93

Liquidity indicators evolution
ACMN CONSTRUCTIONS

Sector positioning

Liquidity ratio
94.93 2019
2016
2019
Q1: 126.5
Med: 176.94
Q3: 271.3
Watch

In 2019, the liquidity ratio of ACMN CONSTRUCTIONS (94.93) 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.

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: 7308 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 6568 days. The gap of 740 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

Operating WCR (2019) ?
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 (2019) ?
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

7308 j

Supplier credit (2019) ?
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

6568 j

Inventory turnover (2019) ?
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
ACMN CONSTRUCTIONS

Positioning of ACMN CONSTRUCTIONS in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (27 transactions). This range of 19 697€ to 51 717€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2019
Indicative
19k€ 33k€ 51k€
33 427 € Range: 19 697€ - 51 717€
NAF 5 année 2019
How is this estimate calculated?

This estimate is based on the analysis of 27 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 (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare ACMN CONSTRUCTIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about ACMN CONSTRUCTIONS

What is the revenue of ACMN CONSTRUCTIONS ?

The revenue of ACMN CONSTRUCTIONS is not publicly disclosed (confidential accounts filed with INPI).

Is ACMN CONSTRUCTIONS profitable?

Yes, ACMN CONSTRUCTIONS generated a net profit of 9 k€ in 2019.

Where is the headquarters of ACMN CONSTRUCTIONS ?

The headquarters of ACMN CONSTRUCTIONS is located in NISSAN-LEZ-ENSERUNE (34440), in the department Herault.

Where to find the tax return of ACMN CONSTRUCTIONS ?

The tax return of ACMN CONSTRUCTIONS 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 ACMN CONSTRUCTIONS operate?

ACMN CONSTRUCTIONS operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.