ACTION FROID ET CLIMATISATION A F C : revenue, balance sheet and financial ratios

ACTION FROID ET CLIMATISATION A F C is a French company founded 29 years ago, specialized in the sector Travaux d'installation d'équipements thermiques et de climatisation. Based in DECINES-CHARPIEU (69150), this company of category ETI shows in 2024 a revenue of 2.6 M€. 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 - ACTION FROID ET CLIMATISATION A F C (SIREN 411195431)
Indicator 2024 2023 2022 2021 2020 2019 2019 2018 2017 2016
Revenue 2 553 864 € 2 643 774 € 2 292 226 € 2 789 370 € 3 867 064 € 3 407 171 € 961 982 € 4 077 791 € 3 927 698 € 3 358 444 €
Net income 462 € 571 € 2 820 € -279 332 € 210 656 € 126 529 € 44 096 € 376 398 € 267 027 € 346 874 €
EBITDA -481 115 € -226 990 € -798 557 € -295 151 € 277 767 € 320 114 € 52 273 € 514 209 € 344 915 € 484 380 €
Net margin 0.0% 0.0% 0.1% -10.0% 5.4% 3.7% 4.6% 9.2% 6.8% 10.3%

Revenue and income statement

In 2024, ACTION FROID ET CLIMATISATION A F C achieves revenue of 2.6 M€. Activity remains stable over the period (CAGR: -3.4%). Slight decline of -3% vs 2023. After deducting consumption (710 k€), gross margin stands at 1.8 M€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -481 k€, representing -18.8% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -112%, reducing margin by 10.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 462 €, i.e. 0.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 553 864 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 843 826 €

EBITDA (2024) ?
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

-481 115 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-453 524 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

462 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-18.8%

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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 10%. 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 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

9.855%

Financial autonomy (2024) ?
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

1.934%

Cash flow / Revenue (2024) ?
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

-1.393%

Repayment capacity (2024) ?
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

-0.071

Asset age ratio (2024) ?
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

11.1%

Solvency indicators evolution
ACTION FROID ET CLIMATISATION A F C

Sector positioning

Debt ratio
9.86 2024
2022
2023
2024
Q1: 0.99
Med: 13.19
Q3: 41.12
Good -16 pts over 3 years

In 2024, the debt ratio of ACTION FROID ET CLIMATISA... (9.86) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
1.93% 2024
2022
2023
2024
Q1: 17.51%
Med: 38.8%
Q3: 57.71%
Average

In 2024, the financial autonomy of ACTION FROID ET CLIMATISA... (1.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-0.07 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 1.04 years
Excellent -9 pts over 3 years

In 2024, the repayment capacity of ACTION FROID ET CLIMATISA... (-0.07) 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 112.97. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

112.974

Interest coverage (2024) ?
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

-2.034

Liquidity indicators evolution
ACTION FROID ET CLIMATISATION A F C

Sector positioning

Liquidity ratio
112.97 2024
2022
2023
2024
Q1: 154.23
Med: 215.06
Q3: 312.46
Watch

In 2024, the liquidity ratio of ACTION FROID ET CLIMATISA... (112.97) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-2.03x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.09x
Q3: 2.3x
Average

In 2024, the interest coverage of ACTION FROID ET CLIMATISA... (-2.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 114 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 125 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 89 days of revenue, i.e. 633 k€ to permanently finance. Over 2016-2024, WCR increased by +280%, requiring additional financing.

Operating WCR (2024) ?
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

632 643 €

Customer credit (2024) ?
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

114 j

Supplier credit (2024) ?
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

125 j

Inventory turnover (2024) ?
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

3 j

WCR in days of revenue (2024) ?
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

89 j

WCR and payment terms evolution
ACTION FROID ET CLIMATISATION A F C

Positioning of ACTION FROID ET CLIMATISATION A F C in its sector

Comparison with sector Travaux d'installation d'équipements thermiques et de climatisation

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 175 666€ to 270 909€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
175k€ 244k€ 270k€
244 277 € Range: 175 666€ - 270 909€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 (Travaux d'installation d'équipements thermiques et de climatisation)

Compare ACTION FROID ET CLIMATISATION A F C with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation d'équipements thermiques et de climatisation

Frequently asked questions about ACTION FROID ET CLIMATISATION A F C

What is the revenue of ACTION FROID ET CLIMATISATION A F C ?

The revenue of ACTION FROID ET CLIMATISATION A F C in 2024 is 2.6 M€.

Is ACTION FROID ET CLIMATISATION A F C profitable?

Yes, ACTION FROID ET CLIMATISATION A F C generated a net profit of 462€ in 2024.

Where is the headquarters of ACTION FROID ET CLIMATISATION A F C ?

The headquarters of ACTION FROID ET CLIMATISATION A F C is located in DECINES-CHARPIEU (69150), in the department Rhone.

Where to find the tax return of ACTION FROID ET CLIMATISATION A F C ?

The tax return of ACTION FROID ET CLIMATISATION A F C 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 ACTION FROID ET CLIMATISATION A F C operate?

ACTION FROID ET CLIMATISATION A F C operates in the sector Travaux d'installation d'équipements thermiques et de climatisation (NAF code 43.22B). See the 'Sector positioning' section above to compare the company with its competitors.