ACX CONSTRUCTION : revenue, balance sheet and financial ratios

ACX CONSTRUCTION is a French company founded 9 years ago, specialized in the sector Construction de locomotives et d'autre matériel ferroviaire roulant . Based in PAVILLY (76570), this company of category PME shows in 2024 a revenue of 8.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, ACX CONSTRUCTION combines a growing business with positive profitability. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - ACX CONSTRUCTION (SIREN 830810594)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 8 255 029 € 5 050 908 € 7 426 410 € 7 382 327 € 3 825 144 € 7 815 830 € 1 153 703 €
Net income 622 194 € 268 303 € 100 361 € 407 160 € 21 912 € 40 647 € 9 369 €
EBITDA 885 392 € 443 307 € 200 620 € 599 197 € 69 610 € 122 631 € 4 073 €
Net margin 7.5% 5.3% 1.4% 5.5% 0.6% 0.5% 0.8%

Revenue and income statement

In 2024, ACX CONSTRUCTION achieves revenue of 8.3 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +21.2%. Vs 2023, growth of +63% (5.1 M€ -> 8.3 M€). After deducting consumption (3.7 M€), gross margin stands at 4.6 M€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 885 k€, representing 10.7% of revenue. This ratio is more favorable than the sector median (3.6%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 622 k€, i.e. 7.5% 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

8 255 029 €

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

4 585 993 €

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

885 392 €

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

853 506 €

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

622 194 €

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

10.7%

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 138%. This ratio is less favorable than the sector median (4.3%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 20%. This ratio is slightly less favorable than the sector median (32.0%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.6 years of cash flow to repay all financial debt. This ratio is less favorable than the sector median (0.5 years) and warrants attention. Cash flow represents 7.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (2.9%).

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

137.93%

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

19.58%

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

7.85%

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

2.61

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

25.5%

Solvency indicators evolution
ACX CONSTRUCTION

Sector positioning

Debt ratio
137.93% 2024
Q1: 0.1%
Med: 4.3%
Q3: 81.65%
Watch -8 pts over 3 years

In 2024, the debt ratio of ACX CONSTRUCTION (137.9%) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
19.58% 2024
Q1: 19.58%
Med: 32.01%
Q3: 41.1%
Average +9 pts over 3 years

In 2024, the financial autonomy of ACX CONSTRUCTION (19.6%) 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
7.29 years 2023
Q1: 0.0 years
Med: 0.47 years
Q3: 3.28 years
Watch

In 2023, the repayment capacity of ACX CONSTRUCTION (7.29) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1.59. This ratio is slightly less favorable than the sector median (2.0). The interest coverage ratio (= EBIT / Interest expenses) is 3.9x. This ratio is slightly less favorable than the sector median (9.5x).

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

1.59

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

3.94

Liquidity indicators evolution
ACX CONSTRUCTION

Sector positioning

Liquidity ratio
1.59 2024
Q1: 1.59
Med: 1.96
Q3: 2.93
Average

In 2024, the liquidity ratio of ACX CONSTRUCTION (1.59) 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.

Interest coverage
3.94x 2024
Q1: 0.74x
Med: 9.51x
Q3: 35.39x
Average -41 pts over 3 years

In 2024, the interest coverage of ACX CONSTRUCTION (3.9x) 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: 120 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 192 days. Excellent situation: suppliers finance 72 days of the operating cycle (retail model). Inventory turnover is 190 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 308 days of revenue, i.e. 7.1 M€ to permanently finance. Between 2021 and 2024, WCR worsened by 49 days of revenue, signaling an increased financing need.

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

7 057 059 €

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

120 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

192 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

190 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

308 j

WCR and payment terms evolution
ACX CONSTRUCTION

Positioning of ACX CONSTRUCTION in its sector

Comparison with sector Construction de locomotives et d'autre matériel ferroviaire roulant

Similar companies (Construction de locomotives et d'autre matériel ferroviaire roulant )

Compare ACX CONSTRUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de locomotives et d'autre matériel ferroviaire roulant

Top companies in Construction de locomotives et d'autre matériel ferroviaire roulant

Largest companies by revenue in the sector Construction de locomotives et d'autre matériel ferroviaire roulant :

Top companies in Seine-Maritime

Largest companies by revenue in the department Seine-Maritime:

Voir le classement complet du département Seine-Maritime

Frequently asked questions about ACX CONSTRUCTION

What is the revenue of ACX CONSTRUCTION ?

The revenue of ACX CONSTRUCTION in 2024 is 8.3 M€.

Is ACX CONSTRUCTION profitable?

Yes, ACX CONSTRUCTION generated a net profit of 622 k€ in 2024.

Where is the headquarters of ACX CONSTRUCTION ?

The headquarters of ACX CONSTRUCTION is located in PAVILLY (76570), in the department Seine-Maritime.

Where to find the tax return of ACX CONSTRUCTION ?

The tax return of ACX CONSTRUCTION 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 ACX CONSTRUCTION operate?

ACX CONSTRUCTION operates in the sector Construction de locomotives et d'autre matériel ferroviaire roulant (NAF code 30.20Z). See the 'Sector positioning' section above to compare the company with its competitors.