Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

ACSM - FRANCE ANALYSE CARACTERISATION STRUCTURES ET MATERIAUX : revenue, balance sheet and financial ratios

ACSM - FRANCE ANALYSE CARACTERISATION STRUCTURES ET MATERIAUX is a French company founded 12 years ago, specialized in the sector Analyses, essais et inspections techniques. Based in VENDARGUES (34740), this company of category PME shows in 2016 a revenue of 227 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 - ACSM - FRANCE ANALYSE CARACTERISATION STRUCTURES ET MATERIAUX (SIREN 799063789)
Indicator 2016
Revenue 227 308 €
Net income 31 943 €
EBITDA 50 813 €
Net margin 14.1%

Revenue and income statement

In 2016, ACSM - FRANCE ANALYSE CARACTERISATION STRUCTURES ET MATERIAUX achieves revenue of 227 k€. After deducting consumption (0 €), gross margin stands at 227 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 51 k€, representing 22.4% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 32 k€, i.e. 14.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

227 308 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

227 308 €

EBITDA (2016) ?
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

50 813 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

39 852 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

31 943 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

22.4%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 27%. 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 63%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 18.9% 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 (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

26.611%

Financial autonomy (2016) ?
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

62.881%

Cash flow / Revenue (2016) ?
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

18.91%

Repayment capacity (2016) ?
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

0.646

Asset age ratio (2016) ?
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

65.0%

Solvency indicators evolution
ACSM - FRANCE ANALYSE CARACTERISATION STRUCTURES ET MATERIAUX

Sector positioning

Debt ratio
26.61 2016
2016
Q1: 0.0
Med: 10.84
Q3: 54.4
Average

In 2016, the debt ratio of ACSM - FRANCE ANALYSE CAR... (26.61) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
62.88% 2016
2016
Q1: 11.07%
Med: 32.37%
Q3: 55.76%
Excellent

In 2016, the financial autonomy of ACSM - FRANCE ANALYSE CAR... (62.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.65 years 2016
2016
Q1: 0.0 years
Med: 0.01 years
Q3: 0.94 years
Average

In 2016, the repayment capacity of ACSM - FRANCE ANALYSE CAR... (0.65) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 361.80. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2016) ?
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

361.798

Interest coverage (2016) ?
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

1.118

Liquidity indicators evolution
ACSM - FRANCE ANALYSE CARACTERISATION STRUCTURES ET MATERIAUX

Sector positioning

Liquidity ratio
361.8 2016
2016
Q1: 121.44
Med: 190.28
Q3: 317.57
Excellent

In 2016, the liquidity ratio of ACSM - FRANCE ANALYSE CAR... (361.80) 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
1.12x 2016
2016
Q1: 0.0x
Med: 0.08x
Q3: 2.41x
Good

In 2016, the interest coverage of ACSM - FRANCE ANALYSE CAR... (1.1x) 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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 14 days. WCR is negative (-27 days): operations structurally generate cash.

Operating WCR (2016) ?
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

-17 139 €

Customer credit (2016) ?
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

14 j

Supplier credit (2016) ?
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

14 j

Inventory turnover (2016) ?
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 (2016) ?
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

-27 j

WCR and payment terms evolution
ACSM - FRANCE ANALYSE CARACTERISATION STRUCTURES ET MATERIAUX

Positioning of ACSM - FRANCE ANALYSE CARACTERISATION STRUCTURES ET MATERIAUX in its sector

Comparison with sector Analyses, essais et inspections techniques

Valuation estimate

Based on 480 transactions of similar company sales (all years), the value of ACSM - FRANCE ANALYSE CARACTERISATION STRUCTURES ET MATERIAUX is estimated at 116 952 € (range 39 906€ - 226 099€). With an EBITDA of 50 813€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.50x (in line with sector norms). 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 2016
480 transactions
39k€ 116k€ 226k€
116 952 € Range: 39 906€ - 226 099€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
50 813 € × 2.5x
Estimation 129 450 €
35 829€ - 238 247€
Revenue Multiple 30%
227 308 € × 0.50x
Estimation 114 327 €
50 908€ - 203 594€
Net Income Multiple 20%
31 943 € × 2.8x
Estimation 89 648 €
33 599€ - 229 490€
How is this estimate calculated?

This estimate is based on the analysis of 480 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 (Analyses, essais et inspections techniques)

Compare ACSM - FRANCE ANALYSE CARACTERISATION STRUCTURES ET MATERIAUX with other companies in the same sector:

Voir toutes les statistiques du secteur Analyses, essais et inspections techniques

Frequently asked questions about ACSM - FRANCE ANALYSE CARACTERISATION STRUCTURES ET MATERIAUX

What is the revenue of ACSM - FRANCE ANALYSE CARACTERISATION STRUCTURES ET MATERIAUX ?

The revenue of ACSM - FRANCE ANALYSE CARACTERISATION STRUCTURES ET MATERIAUX in 2016 is 227 k€.

Is ACSM - FRANCE ANALYSE CARACTERISATION STRUCTURES ET MATERIAUX profitable?

Yes, ACSM - FRANCE ANALYSE CARACTERISATION STRUCTURES ET MATERIAUX generated a net profit of 32 k€ in 2016.

Where is the headquarters of ACSM - FRANCE ANALYSE CARACTERISATION STRUCTURES ET MATERIAUX ?

The headquarters of ACSM - FRANCE ANALYSE CARACTERISATION STRUCTURES ET MATERIAUX is located in VENDARGUES (34740), in the department Herault.

Where to find the tax return of ACSM - FRANCE ANALYSE CARACTERISATION STRUCTURES ET MATERIAUX ?

The tax return of ACSM - FRANCE ANALYSE CARACTERISATION STRUCTURES ET MATERIAUX 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 ACSM - FRANCE ANALYSE CARACTERISATION STRUCTURES ET MATERIAUX operate?

ACSM - FRANCE ANALYSE CARACTERISATION STRUCTURES ET MATERIAUX operates in the sector Analyses, essais et inspections techniques (NAF code 71.20B). See the 'Sector positioning' section above to compare the company with its competitors.