ACOUSTIQUE & VIBRATIONS LOGICIELS SCIENT : revenue, balance sheet and financial ratios

ACOUSTIQUE & VIBRATIONS LOGICIELS SCIENT is a French company founded 37 years ago, specialized in the sector Ingénierie, études techniques. Based in ORSAY (91400), this company of category ETI shows in 2024 a revenue of 3.2 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 - ACOUSTIQUE & VIBRATIONS LOGICIELS SCIENT (SIREN 350283016)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 233 753 € 2 916 481 € 2 390 209 € 2 453 770 € 2 187 734 € 2 101 500 € 2 029 598 € 2 407 606 € 1 811 564 €
Net income 135 946 € 107 038 € 62 109 € 203 613 € 271 359 € 248 415 € 228 104 € 529 887 € 215 602 €
EBITDA 131 976 € 142 277 € 126 292 € 243 249 € 423 431 € 367 085 € 307 243 € 810 447 € 340 688 €
Net margin 4.2% 3.7% 2.6% 8.3% 12.4% 11.8% 11.2% 22.0% 11.9%

Revenue and income statement

In 2024, ACOUSTIQUE & VIBRATIONS LOGICIELS SCIENT achieves revenue of 3.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.5%. Vs 2023, growth of +11% (2.9 M€ -> 3.2 M€). After deducting consumption (0 €), gross margin stands at 3.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 132 k€, representing 4.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 136 k€, i.e. 4.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 233 753 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 233 753 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

131 976 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-13 564 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

135 946 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.1%

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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 0%. 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 39%. The balance between equity and debt is satisfactory. Cash flow represents 8.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2024) ?
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

39.266%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

8.721%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.0

Asset age ratio (2024) ?
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

12.5%

Solvency indicators evolution
ACOUSTIQUE & VIBRATIONS LOGICIELS SCIENT

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 8.25
Q3: 42.9
Excellent

In 2024, the debt ratio of ACOUSTIQUE & VIBRATIONS L... (0.00) 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
39.27% 2024
2022
2023
2024
Q1: 11.27%
Med: 37.87%
Q3: 61.33%
Good -17 pts over 3 years

In 2024, the financial autonomy of ACOUSTIQUE & VIBRATIONS L... (39.3%) 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.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.9 years
Excellent

In 2024, the repayment capacity of ACOUSTIQUE & VIBRATIONS L... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 371.06. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2024) ?
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

371.055

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.149

Liquidity indicators evolution
ACOUSTIQUE & VIBRATIONS LOGICIELS SCIENT

Sector positioning

Liquidity ratio
371.06 2024
2022
2023
2024
Q1: 148.97
Med: 229.92
Q3: 405.25
Good

In 2024, the liquidity ratio of ACOUSTIQUE & VIBRATIONS L... (371.06) 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.

Interest coverage
0.15x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.05x
Good +27 pts over 3 years

In 2024, the interest coverage of ACOUSTIQUE & VIBRATIONS L... (0.1x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 98 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. The gap of 68 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 172 days of revenue, i.e. 1.5 M€ to permanently finance. Over 2016-2024, WCR increased by +304%, requiring additional financing.

Operating WCR (2024) ?
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

1 541 013 €

Customer credit (2024) ?
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

98 j

Supplier credit (2024) ?
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

30 j

Inventory turnover (2024) ?
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 in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

172 j

WCR and payment terms evolution
ACOUSTIQUE & VIBRATIONS LOGICIELS SCIENT

Positioning of ACOUSTIQUE & VIBRATIONS LOGICIELS SCIENT in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 163 946€ to 580 576€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
163k€ 262k€ 580k€
262 670 € Range: 163 946€ - 580 576€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 40 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 (Ingénierie, études techniques)

Compare ACOUSTIQUE & VIBRATIONS LOGICIELS SCIENT with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about ACOUSTIQUE & VIBRATIONS LOGICIELS SCIENT

What is the revenue of ACOUSTIQUE & VIBRATIONS LOGICIELS SCIENT ?

The revenue of ACOUSTIQUE & VIBRATIONS LOGICIELS SCIENT in 2024 is 3.2 M€.

Is ACOUSTIQUE & VIBRATIONS LOGICIELS SCIENT profitable?

Yes, ACOUSTIQUE & VIBRATIONS LOGICIELS SCIENT generated a net profit of 136 k€ in 2024.

Where is the headquarters of ACOUSTIQUE & VIBRATIONS LOGICIELS SCIENT ?

The headquarters of ACOUSTIQUE & VIBRATIONS LOGICIELS SCIENT is located in ORSAY (91400), in the department Essonne.

Where to find the tax return of ACOUSTIQUE & VIBRATIONS LOGICIELS SCIENT ?

The tax return of ACOUSTIQUE & VIBRATIONS LOGICIELS SCIENT 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 ACOUSTIQUE & VIBRATIONS LOGICIELS SCIENT operate?

ACOUSTIQUE & VIBRATIONS LOGICIELS SCIENT operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.