SIREN : 802287417
ACROTIR DEVELOPPEMENT is a French company founded 12 years ago, specialized in the sector Activités des sociétés holding. Based in LUNEVILLE (54300), this company of category PME shows in 2023 a revenue of 867 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
| Indicator | 2023 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 866 687 € | 520 231 € | 457 767 € | 538 665 € | 503 106 € | 503 557 € | 616 043 € |
| Net income | 12 501 € | 80 877 € | 310 € | -41 963 € | 86 471 € | -58 350 € | -16 971 € |
| EBITDA | -41 667 € | -54 058 € | 15 354 € | 18 146 € | -535 € | -63 655 € | -4 983 € |
| Net margin | 1.4% | 15.5% | 0.1% | -7.8% | 17.2% | -11.6% | -2.8% |
In 2023, ACROTIR DEVELOPPEMENT achieves revenue of 867 k€. Revenue is growing positively over 7 years (CAGR: +5.0%). Vs 2021, growth of +67% (520 k€ -> 867 k€). After deducting consumption (3 k€), gross margin stands at 864 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 -42 k€, representing -4.8% of revenue. Positive scissor effect: EBITDA margin improves by +5.6 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13 k€, i.e. 1.4% of revenue. This profit can be retained or distributed to shareholders.
866 687 €
864 059 €
-41 667 €
-2 671 €
12 501 €
-4.8%
The debt ratio (= Financial debt / Equity x 100) stands at 216%. 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 23%. The balance between equity and debt is satisfactory.
215.727%
22.538%
-3.079%
-37.289
7.4%
In 2023, the debt ratio of ACROTIR DEVELOPPEMENT (215.73) 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 ACROTIR DEVELOPPEMENT (22.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of ACROTIR DEVELOPPEMENT (-37.29) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 82.07. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
82.073
-1.313
In 2023, the liquidity ratio of ACROTIR DEVELOPPEMENT (82.07) 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 ACROTIR DEVELOPPEMENT (-1.3x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 129 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 316 days. Excellent situation: suppliers finance 187 days of the operating cycle (retail model). Overall, WCR represents 87 days of revenue, i.e. 209 k€ to permanently finance. Notable WCR improvement over the period (-69%), freeing up cash.
208 603 €
129 j
316 j
0 j
87 j
Based on 63 transactions of similar company sales
in 2023,
the value of ACROTIR DEVELOPPEMENT is estimated at
171 694 €
(range 99 958€ - 440 603€).
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 ACROTIR DEVELOPPEMENT with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of ACROTIR DEVELOPPEMENT in 2023 is 867 k€.
Yes, ACROTIR DEVELOPPEMENT generated a net profit of 13 k€ in 2023.
The headquarters of ACROTIR DEVELOPPEMENT is located in LUNEVILLE (54300), in the department Meurthe-et-Moselle.
The tax return of ACROTIR DEVELOPPEMENT 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).
ACROTIR DEVELOPPEMENT 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.