A.C.P. ART GRAPHIQUE : revenue, balance sheet and financial ratios

A.C.P. ART GRAPHIQUE is a French company founded 16 years ago, specialized in the sector Autres intermédiaires du commerce en produits divers. Based in POITIERS (86000), this company of category PME shows in 2024 a revenue of 78 k€. 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 - A.C.P. ART GRAPHIQUE (SIREN 520443532)
Indicator 2024 2023 2021 2020 2016
Revenue 78 000 € 60 000 € 48 000 € 60 046 € 608 711 €
Net income -86 376 € -584 485 € 105 801 € 40 207 € -313 €
EBITDA -21 095 € -53 899 € -36 034 € 23 299 € 25 104 €
Net margin -110.7% -974.1% 220.4% 67.0% -0.1%

Revenue and income statement

In 2024, A.C.P. ART GRAPHIQUE achieves revenue of 78 k€. Revenue is declining over the period 2016-2024 (CAGR: -22.6%). Vs 2023, growth of +30% (60 k€ -> 78 k€). After deducting consumption (0 €), gross margin stands at 78 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 -21 k€, representing -27.0% of revenue. Positive scissor effect: EBITDA margin improves by +62.8 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -86 k€ (-110.7% of revenue), which will impact equity.

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

78 000 €

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

78 000 €

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

-21 095 €

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

-22 609 €

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

-86 376 €

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

-27.0%

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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 218%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 100.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

218.319%

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

31.147%

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

100.476%

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

3.631

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

11.8%

Solvency indicators evolution
A.C.P. ART GRAPHIQUE

Sector positioning

Debt ratio
218.32 2024
2021
2023
2024
Q1: 0.0
Med: 6.15
Q3: 45.95
Watch

In 2024, the debt ratio of A.C.P. ART GRAPHIQUE (218.32) 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
31.15% 2024
2021
2023
2024
Q1: 3.97%
Med: 34.0%
Q3: 67.32%
Average -22 pts over 3 years

In 2024, the financial autonomy of A.C.P. ART GRAPHIQUE (31.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
3.63 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.8 years
Watch

In 2024, the repayment capacity of A.C.P. ART GRAPHIQUE (3.63) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1422.86. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

1422.86

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

-775.089

Liquidity indicators evolution
A.C.P. ART GRAPHIQUE

Sector positioning

Liquidity ratio
1422.86 2024
2021
2023
2024
Q1: 139.4
Med: 252.5
Q3: 584.37
Excellent

In 2024, the liquidity ratio of A.C.P. ART GRAPHIQUE (1422.86) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-775.09x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.95x
Watch

In 2024, the interest coverage of A.C.P. ART GRAPHIQUE (-775.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Overall, WCR represents 206 days of revenue, i.e. 45 k€ to permanently finance. Over 2016-2024, WCR increased by +164%, 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

44 613 €

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

0 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

15 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

206 j

WCR and payment terms evolution
A.C.P. ART GRAPHIQUE

Positioning of A.C.P. ART GRAPHIQUE in its sector

Comparison with sector Autres intermédiaires du commerce en produits divers

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of A.C.P. ART GRAPHIQUE is estimated at 25 198 € (range 14 034€ - 59 879€). The price/revenue ratio is 0.32x (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.

Estimated enterprise value 2024
85 tx
14k€ 25k€ 59k€
25 198 € Range: 14 034€ - 59 879€
NAF 5 all-time

Valuation method used

Revenue Multiple
78 000 € × 0.32x = 25 199 €
Range: 14 035€ - 59 879€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Autres intermédiaires du commerce en produits divers)

Compare A.C.P. ART GRAPHIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en produits divers

Frequently asked questions about A.C.P. ART GRAPHIQUE

What is the revenue of A.C.P. ART GRAPHIQUE ?

The revenue of A.C.P. ART GRAPHIQUE in 2024 is 78 k€.

Is A.C.P. ART GRAPHIQUE profitable?

A.C.P. ART GRAPHIQUE recorded a net loss in 2024.

Where is the headquarters of A.C.P. ART GRAPHIQUE ?

The headquarters of A.C.P. ART GRAPHIQUE is located in POITIERS (86000), in the department Vienne.

Where to find the tax return of A.C.P. ART GRAPHIQUE ?

The tax return of A.C.P. ART GRAPHIQUE 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 A.C.P. ART GRAPHIQUE operate?

A.C.P. ART GRAPHIQUE operates in the sector Autres intermédiaires du commerce en produits divers (NAF code 46.19B). See the 'Sector positioning' section above to compare the company with its competitors.