Employees: 01 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2000-06-21 (25 years)Status: ActiveBusiness sector: Affrètement et organisation des transports Location: ROUSSILLON (38150), Isere
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
ACN : revenue, balance sheet and financial ratios
ACN is a French company
founded 25 years ago,
specialized in the sector Affrètement et organisation des transports .
Based in ROUSSILLON (38150),
this company of category PME
shows in 2017 a revenue of 2.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, ACN generates positive net income of 171 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 118 k€ -> 171 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
170 777 €
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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
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 101%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory.
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
100.796%
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
30.473%
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
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
43.242
31.267
58.52
54.014
47.581
30.311
7.765
0.513
0.0
100.796
Financial autonomy
34.549
50.762
29.788
24.233
24.057
45.144
52.393
77.537
65.423
30.473
Repayment capacity
None
1.744
None
None
None
None
None
None
None
None
Cash flow / Revenue
None%
5.954%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
100.82025
2023
2024
2025
Q1: 0.22
Med: 10.94
Q3: 52.75
Watch+49 pts over 3 years
In 2025, the debt ratio of ACN (100.80) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
30.47%2025
2023
2024
2025
Q1: 20.59%
Med: 34.14%
Q3: 55.27%
Average-44 pts over 3 years
In 2025, the financial autonomy of ACN (30.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 222.57. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
222.571
Liquidity indicators evolution ACN
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
188.644
289.494
181.609
154.572
151.279
233.406
225.366
437.453
284.825
222.571
Interest coverage
None
7.921
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
222.572025
2023
2024
2025
Q1: 129.35
Med: 162.71
Q3: 244.64
Good-7 pts over 3 years
In 2025, the liquidity ratio of ACN (222.57) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
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
0 €
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
0 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
0 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 and payment terms evolution ACN
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
0 €
997 455 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
0
Customer payment term (days)
0
120
0
0
0
0
0
0
0
0
Supplier payment term (days)
0
46
0
0
0
0
0
0
0
0
Positioning of ACN in its sector
Comparison with sector Affrètement et organisation des transports
Valuation estimate
Based on 167 transactions of similar company sales
(all years),
the value of ACN is estimated at
108 329 €
(range 45 599€ - 386 595€).
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
167 transactions
45k€108k€386k€
108 329 €Range: 45 599€ - 386 595€
NAF 5 all-time
Valuation method used
Net Income Multiple
170 777 €
×
0.6x
=108 329 €
Range: 45 600€ - 386 595€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 167 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 (Affrètement et organisation des transports )
Compare ACN with other companies in the same sector:
Yes, ACN generated a net profit of 171 k€ in 2025.
Where is the headquarters of ACN ?
The headquarters of ACN is located in ROUSSILLON (38150), in the department Isere.
Where to find the tax return of ACN ?
The tax return of ACN 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 ACN operate?
ACN operates in the sector Affrètement et organisation des transports (NAF code 52.29B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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