ACOBAL SAS : revenue, balance sheet and financial ratios

ACOBAL SAS is a French company founded 29 years ago, specialized in the sector Fabrication de plaques, feuilles, tubes et profilés en matières plastiques. Based in SAINT-CHAMOND (42400), this company of category PME shows in 2018 a revenue of 9.0 M€. 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 - ACOBAL SAS (SIREN 408768679)
Indicator 2025 2024 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C 8 985 129 € 7 354 337 € 6 909 590 €
Net income 1 294 864 € 1 184 963 € 440 406 € 582 884 € 424 058 € 223 544 € 100 611 € -31 800 € -25 712 €
EBITDA N/C N/C N/C N/C N/C N/C 850 286 € 304 952 € 140 119 €
Net margin N/C N/C N/C N/C N/C N/C 1.1% -0.4% -0.4%

Revenue and income statement

In 2025, ACOBAL SAS generates positive net income of 1.3 M€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

1 294 864 €

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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 5%. 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 65%. 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

5.419%

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

65.072%

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

49.9%

Solvency indicators evolution
ACOBAL SAS

Sector positioning

Debt ratio
5.42 2025
2022
2024
2025
Q1: 5.42
Med: 11.06
Q3: 19.7
Excellent -26 pts over 3 years

In 2025, the debt ratio of ACOBAL SAS (5.42) 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
65.07% 2025
2022
2024
2025
Q1: 28.29%
Med: 61.32%
Q3: 69.54%
Good

In 2025, the financial autonomy of ACOBAL SAS (65.1%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 280.61. 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

280.608

Liquidity indicators evolution
ACOBAL SAS

Sector positioning

Liquidity ratio
280.61 2025
2022
2024
2025
Q1: 202.9
Med: 277.8
Q3: 306.57
Good -12 pts over 3 years

In 2025, the liquidity ratio of ACOBAL SAS (280.61) 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
ACOBAL SAS

Positioning of ACOBAL SAS in its sector

Comparison with sector Fabrication de plaques, feuilles, tubes et profilés en matières plastiques

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of ACOBAL SAS is estimated at 2 244 170 € (range 697 032€ - 8 792 151€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
76 tx
697k€ 2244k€ 8792k€
2 244 170 € Range: 697 032€ - 8 792 151€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
1 294 864 € × 1.7x = 2 244 171 €
Range: 697 033€ - 8 792 151€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 76 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 (Fabrication de plaques, feuilles, tubes et profilés en matières plastiques)

Compare ACOBAL SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de plaques, feuilles, tubes et profilés en matières plastiques

Frequently asked questions about ACOBAL SAS

What is the revenue of ACOBAL SAS ?

The revenue of ACOBAL SAS in 2018 is 9.0 M€.

Is ACOBAL SAS profitable?

Yes, ACOBAL SAS generated a net profit of 1.3 M€ in 2025.

Where is the headquarters of ACOBAL SAS ?

The headquarters of ACOBAL SAS is located in SAINT-CHAMOND (42400), in the department Loire.

Where to find the tax return of ACOBAL SAS ?

The tax return of ACOBAL SAS 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 ACOBAL SAS operate?

ACOBAL SAS operates in the sector Fabrication de plaques, feuilles, tubes et profilés en matières plastiques (NAF code 22.21Z). See the 'Sector positioning' section above to compare the company with its competitors.