SIREN : 321540346
ACOMA is a French company founded 44 years ago, specialized in the sector Activités des sociétés holding. Based in LE ROBERT (97231), this company of category ETI shows in 2023 a revenue of 680 k€. 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 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|
| Revenue | 679 620 € | 672 753 € | 652 925 € | 762 173 € | 773 630 € | 689 856 € | 1 052 706 € |
| Net income | 297 351 € | -333 779 € | -101 694 € | 27 139 € | 15 196 € | -1 073 641 € | 299 047 € |
| EBITDA | 290 576 € | 261 091 € | 266 488 € | 358 378 € | 375 879 € | 282 697 € | 748 519 € |
| Net margin | 43.8% | -49.6% | -15.6% | 3.6% | 2.0% | -155.6% | 28.4% |
In 2023, ACOMA achieves revenue of 680 k€. Revenue is declining over the period 2017-2023 (CAGR: -7.0%). Vs 2022: +1%. After deducting consumption (0 €), gross margin stands at 680 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 291 k€, representing 42.8% of revenue. Positive scissor effect: EBITDA margin improves by +3.9 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 297 k€, i.e. 43.8% of revenue. This profit can be retained or distributed to shareholders.
679 620 €
679 620 €
290 576 €
211 949 €
297 351 €
42.8%
The debt ratio (= Financial debt / Equity x 100) stands at 27%. 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 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 18.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 55.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
27.142%
65.93%
55.322%
18.485
24.0%
In 2023, the debt ratio of ACOMA (27.14) 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 2023, the financial autonomy of ACOMA (65.9%) 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 2023, the repayment capacity of ACOMA (18.48) 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 81.88. 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 61.2x. Operating income very largely covers interest expenses: high safety margin.
81.882
61.218
In 2023, the liquidity ratio of ACOMA (81.88) 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 2023, the interest coverage of ACOMA (61.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 771 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 285 days. The gap of 486 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-681 days): operations structurally generate cash. Over 2017-2023, WCR increased by +63%, requiring additional financing.
-1 285 331 €
771 j
285 j
0 j
-681 j
Based on 63 transactions of similar company sales
in 2023,
the value of ACOMA is estimated at
1 267 607 €
(range 380 214€ - 2 098 395€).
With an EBITDA of 290 576€, the sector multiple of 4.6x is applied.
The price/revenue ratio is 0.24x
(conservative valuation).
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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 63 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 ACOMA with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of ACOMA in 2023 is 680 k€.
Yes, ACOMA generated a net profit of 297 k€ in 2023.
The headquarters of ACOMA is located in LE ROBERT (97231), in the department Martinique.
The tax return of ACOMA 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).
ACOMA 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.