ACR-AVIATION : revenue, balance sheet and financial ratios

ACR-AVIATION is a French company founded 5 years ago, specialized in the sector Intermédiaires du commerce en machines, équipements industriels, navires et avions. Based in HAGUENAU (67500), this company of category PME shows in 2023 a revenue of 359 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

Financial history - ACR-AVIATION (SIREN 888806668)
Indicator 2023 2022 2021
Revenue 359 166 € 292 330 € 908 679 €
Net income 787 € 2 311 € -1 810 €
EBITDA 10 764 € -24 948 € -19 135 €
Net margin 0.2% 0.8% -0.2%

Revenue and income statement

In 2023, ACR-AVIATION achieves revenue of 359 k€. Revenue is declining over the period 2021-2023 (CAGR: -37.1%). Vs 2022, growth of +23% (292 k€ -> 359 k€). After deducting consumption (155 k€), gross margin stands at 205 k€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11 k€, representing 3.0% of revenue. Positive scissor effect: EBITDA margin improves by +11.5 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 787 €, i.e. 0.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

359 166 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

204 609 €

EBITDA (2023) ?
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

10 764 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-22 555 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

787 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.0%

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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 6533%. 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 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

6532.634%

Financial autonomy (2023) ?
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

0.901%

Cash flow / Revenue (2023) ?
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

-16.135%

Repayment capacity (2023) ?
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

-7.088

Asset age ratio (2023) ?
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

71.7%

Solvency indicators evolution
ACR-AVIATION

Sector positioning

Debt ratio
6532.63 2023
2021
2022
2023
Q1: -0.32
Med: 0.07
Q3: 21.88
Watch

In 2023, the debt ratio of ACR-AVIATION (6532.63) 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
0.9% 2023
2021
2022
2023
Q1: 18.48%
Med: 50.08%
Q3: 69.09%
Watch

In 2023, the financial autonomy of ACR-AVIATION (0.9%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-7.09 years 2023
2021
2022
2023
Q1: -3.11 years
Med: 0.0 years
Q3: 0.71 years
Excellent -74 pts over 3 years

In 2023, the repayment capacity of ACR-AVIATION (-7.09) 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 194.63. 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 42.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

194.634

Interest coverage (2023) ?
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

42.503

Liquidity indicators evolution
ACR-AVIATION

Sector positioning

Liquidity ratio
194.63 2023
2021
2022
2023
Q1: 100.01
Med: 205.88
Q3: 453.33
Average -28 pts over 3 years

In 2023, the liquidity ratio of ACR-AVIATION (194.63) 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.

Interest coverage
42.5x 2023
2021
2022
2023
Q1: -0.49x
Med: 0.0x
Q3: 1.13x
Excellent +50 pts over 3 years

In 2023, the interest coverage of ACR-AVIATION (42.5x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 2 days. The company must finance 3 days of gap between collections and payments. Inventory turnover is 197 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 170 days of revenue, i.e. 170 k€ to permanently finance.

Operating WCR (2023) ?
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

170 029 €

Customer credit (2023) ?
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

5 j

Supplier credit (2023) ?
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

2 j

Inventory turnover (2023) ?
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

197 j

WCR in days of revenue (2023) ?
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

170 j

WCR and payment terms evolution
ACR-AVIATION

Positioning of ACR-AVIATION in its sector

Comparison with sector Intermédiaires du commerce en machines, équipements industriels, navires et avions

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of ACR-AVIATION is estimated at 43 950 € (range 19 347€ - 115 591€). With an EBITDA of 10 764€, the sector multiple of 1.6x is applied. 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.

Estimated enterprise value 2023
229 transactions
19k€ 43k€ 115k€
43 950 € Range: 19 347€ - 115 591€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
10 764 € × 1.6x
Estimation 17 486 €
5 707€ - 58 051€
Revenue Multiple 30%
359 166 € × 0.32x
Estimation 116 473 €
54 613€ - 284 960€
Net Income Multiple 20%
787 € × 1.7x
Estimation 1 328 €
550€ - 5 392€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Intermédiaires du commerce en machines, équipements industriels, navires et avions)

Compare ACR-AVIATION with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en machines, équipements industriels, navires et avions

Frequently asked questions about ACR-AVIATION

What is the revenue of ACR-AVIATION ?

The revenue of ACR-AVIATION in 2023 is 359 k€.

Is ACR-AVIATION profitable?

Yes, ACR-AVIATION generated a net profit of 787€ in 2023.

Where is the headquarters of ACR-AVIATION ?

The headquarters of ACR-AVIATION is located in HAGUENAU (67500), in the department Bas-Rhin.

Where to find the tax return of ACR-AVIATION ?

The tax return of ACR-AVIATION 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 ACR-AVIATION operate?

ACR-AVIATION operates in the sector Intermédiaires du commerce en machines, équipements industriels, navires et avions (NAF code 46.14Z). See the 'Sector positioning' section above to compare the company with its competitors.