Employees: 12 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2007-08-17 (18 years)Status: ActiveBusiness sector: Location et location-bail d'articles de loisirs et de sport Location: COURCHEVEL (73120), Savoie
ACTING : revenue, balance sheet and financial ratios
ACTING is a French company
founded 18 years ago,
specialized in the sector Location et location-bail d'articles de loisirs et de sport .
Based in COURCHEVEL (73120),
this company of category PME
shows in 2017 a revenue of 2.3 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, ACTING generates positive net income of 2.9 M€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
2 882 021 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 16%. 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 59%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
16.025%
Financial autonomy (2025)
?
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
58.876%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2022
2023
2024
2025
Debt ratio
13357.018
3014.47
839.274
521.624
426.471
260.64
165.199
56.994
16.025
Financial autonomy
0.591
2.901
7.76
10.644
10.884
16.61
19.085
30.938
58.876
Repayment capacity
188.417
8.051
None
None
None
None
None
None
None
Cash flow / Revenue
0.454%
12.014%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
16.022025
2023
2024
2025
Q1: 0.0
Med: 8.68
Q3: 43.26
Average-20 pts over 3 years
In 2025, the debt ratio of ACTING (16.02) 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
58.88%2025
2023
2024
2025
Q1: 0.78%
Med: 38.29%
Q3: 71.43%
Good+22 pts over 3 years
In 2025, the financial autonomy of ACTING (58.9%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 177.35. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
177.349
Liquidity indicators evolution ACTING
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2022
2023
2024
2025
Liquidity ratio
183.447
310.916
114.136
98.936
102.714
136.929
125.135
119.252
177.349
Interest coverage
6.949
9.033
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
177.352025
2023
2024
2025
Q1: 91.62
Med: 237.24
Q3: 625.01
Average+7 pts over 3 years
In 2025, the liquidity ratio of ACTING (177.35) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2025)
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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
0 €
Customer credit (2025)
?
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 (2025)
?
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
0 j
Inventory turnover (2025)
?
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 and payment terms evolution ACTING
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2022
2023
2024
2025
Operating WCR
762 309 €
511 676 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
Customer payment term (days)
82
63
0
0
0
411
0
0
0
Supplier payment term (days)
65
19
0
0
0
819
0
0
0
Positioning of ACTING in its sector
Comparison with sector Location et location-bail d'articles de loisirs et de sport
Valuation estimate
Based on 87 transactions of similar company sales
(all years),
the value of ACTING is estimated at
7 063 344 €
(range 3 848 614€ - 19 969 608€).
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 value2025
87 tx
3848k€7063k€19969k€
7 063 344 €Range: 3 848 614€ - 19 969 608€
NAF 5 all-time
Valuation method used
Net Income Multiple
2 882 021 €
×
2.5x
=7 063 344 €
Range: 3 848 614€ - 19 969 608€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 87 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 (Location et location-bail d'articles de loisirs et de sport )
Compare ACTING with other companies in the same sector:
Yes, ACTING generated a net profit of 2.9 M€ in 2025.
Where is the headquarters of ACTING ?
The headquarters of ACTING is located in COURCHEVEL (73120), in the department Savoie.
Where to find the tax return of ACTING ?
The tax return of ACTING 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 ACTING operate?
ACTING operates in the sector Location et location-bail d'articles de loisirs et de sport (NAF code 77.21Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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