SIREN : 448944793
ACSJ is a French company founded 22 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in BRACIEUX (41250), this company of category PME shows in 2019 a revenue of 386 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|
| Revenue | 385 939 € | 399 628 € | 426 207 € | 283 935 € |
| Net income | 2 111 € | -1 293 € | 23 851 € | -3 285 € |
| EBITDA | 12 359 € | 7 362 € | 31 006 € | -1 778 € |
| Net margin | 0.5% | -0.3% | 5.6% | -1.2% |
In 2019, ACSJ achieves revenue of 386 k€. Over the period 2016-2019, the company shows strong growth with a CAGR (compound annual growth rate) of +10.8%. Slight decline of -3% vs 2018. After deducting consumption (207 k€), gross margin stands at 179 k€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 3.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 0.5% of revenue. This profit can be retained or distributed to shareholders.
385 939 €
179 265 €
12 359 €
3 114 €
2 111 €
3.2%
The debt ratio (= Financial debt / Equity x 100) stands at 97%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
97.307%
38.405%
2.888%
6.132
51.1%
In 2019, the debt ratio of ACSJ (97.31) 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 2019, the financial autonomy of ACSJ (38.4%) 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 2019, the repayment capacity of ACSJ (6.13) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 286.95. 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 8.1x. Operating income very largely covers interest expenses: high safety margin.
286.949
8.116
In 2019, the liquidity ratio of ACSJ (286.95) 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.
In 2019, the interest coverage of ACSJ (8.1x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). Inventory turnover is 108 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 100 days of revenue, i.e. 107 k€ to permanently finance. Over 2016-2019, WCR increased by +59%, requiring additional financing.
107 457 €
0 j
39 j
108 j
100 j
Based on 93 transactions of similar company sales
in 2019,
the value of ACSJ is estimated at
46 517 €
(range 27 547€ - 83 288€).
With an EBITDA of 12 359€, the sector multiple of 3.4x is applied.
The price/revenue ratio is 0.20x
(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 93 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 ACSJ with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer
The revenue of ACSJ in 2019 is 386 k€.
Yes, ACSJ generated a net profit of 2 k€ in 2019.
The headquarters of ACSJ is located in BRACIEUX (41250), in the department Loir-et-Cher.
The tax return of ACSJ 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).
ACSJ operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.