ADMINISTRATION COMMERCIALISATION DISTRIBUTION INTERNATIONAL - ACD INTERNATIONAL : revenue, balance sheet and financial ratios

ADMINISTRATION COMMERCIALISATION DISTRIBUTION INTERNATIONAL - ACD INTERNATIONAL is a French company founded 40 years ago, specialized in the sector Activités photographiques. Based in SAINT-MAUR-DES-FOSSES (94210), this company of category PME shows in 2017 a revenue of 68 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 - ADMINISTRATION COMMERCIALISATION DISTRIBUTION INTERNATIONAL - ACD INTERNATIONAL (SIREN 334556925)
Indicator 2017 2016
Revenue 68 169 € 75 316 €
Net income 444 € 4 342 €
EBITDA -11 802 € -8 133 €
Net margin 0.7% 5.8%

Revenue and income statement

In 2017, ADMINISTRATION COMMERCIALISATION DISTRIBUTION INTERNATIONAL - ACD INTERNATIONAL achieves revenue of 68 k€. Slight decline of -9% vs 2016. After deducting consumption (10 k€), gross margin stands at 58 k€, i.e. a rate of 85%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -12 k€, representing -17.3% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -45%, reducing margin by 6.5 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 444 €, i.e. 0.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

68 169 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

57 672 €

EBITDA (2017) ?
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

-11 802 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-14 535 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

444 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-17.3%

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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 66%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 40%. The balance between equity and debt is satisfactory.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

65.784%

Financial autonomy (2017) ?
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

39.639%

Cash flow / Revenue (2017) ?
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

-14.413%

Repayment capacity (2017) ?
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

-2.415

Asset age ratio (2017) ?
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

46.2%

Solvency indicators evolution
ADMINISTRATION COMMERCIALISATION DISTRIBUTION INTERNATIONAL - ACD INTERNATIONAL

Sector positioning

Debt ratio
65.78 2017
2016
2017
Q1: 0.0
Med: 14.8
Q3: 93.67
Average -9 pts over 2 years

In 2017, the debt ratio of ADMINISTRATION COMMERCIAL... (65.78) 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
39.64% 2017
2016
2017
Q1: 7.21%
Med: 35.74%
Q3: 64.67%
Good

In 2017, the financial autonomy of ADMINISTRATION COMMERCIAL... (39.6%) 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.

Repayment capacity
-2.42 years 2017
2016
2017
Q1: 0.0 years
Med: 0.01 years
Q3: 1.36 years
Excellent

In 2017, the repayment capacity of ADMINISTRATION COMMERCIAL... (-2.42) 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 175.16. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

175.164

Interest coverage (2017) ?
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

0.0

Liquidity indicators evolution
ADMINISTRATION COMMERCIALISATION DISTRIBUTION INTERNATIONAL - ACD INTERNATIONAL

Sector positioning

Liquidity ratio
175.16 2017
2016
2017
Q1: 82.2
Med: 166.09
Q3: 309.11
Good -12 pts over 2 years

In 2017, the liquidity ratio of ADMINISTRATION COMMERCIAL... (175.16) 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.

Interest coverage
0.0x 2017
2016
2017
Q1: 0.0x
Med: 0.0x
Q3: 1.96x
Average

In 2017, the interest coverage of ADMINISTRATION COMMERCIAL... (0.0x) 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: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 191 days. Excellent situation: suppliers finance 162 days of the operating cycle (retail model). Inventory turnover is 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 275 days of revenue, i.e. 52 k€ to permanently finance.

Operating WCR (2017) ?
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

52 163 €

Customer credit (2017) ?
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

29 j

Supplier credit (2017) ?
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

191 j

Inventory turnover (2017) ?
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

26 j

WCR in days of revenue (2017) ?
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

275 j

WCR and payment terms evolution
ADMINISTRATION COMMERCIALISATION DISTRIBUTION INTERNATIONAL - ACD INTERNATIONAL

Positioning of ADMINISTRATION COMMERCIALISATION DISTRIBUTION INTERNATIONAL - ACD INTERNATIONAL in its sector

Comparison with sector Activités photographiques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 9 404€ to 23 355€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2017
Indicative
9k€ 13k€ 23k€
13 257 € Range: 9 404€ - 23 355€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 31 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 (Activités photographiques)

Compare ADMINISTRATION COMMERCIALISATION DISTRIBUTION INTERNATIONAL - ACD INTERNATIONAL with other companies in the same sector:

Voir toutes les statistiques du secteur Activités photographiques

Frequently asked questions about ADMINISTRATION COMMERCIALISATION DISTRIBUTION INTERNATIONAL - ACD INTERNATIONAL

What is the revenue of ADMINISTRATION COMMERCIALISATION DISTRIBUTION INTERNATIONAL - ACD INTERNATIONAL ?

The revenue of ADMINISTRATION COMMERCIALISATION DISTRIBUTION INTERNATIONAL - ACD INTERNATIONAL in 2017 is 68 k€.

Is ADMINISTRATION COMMERCIALISATION DISTRIBUTION INTERNATIONAL - ACD INTERNATIONAL profitable?

Yes, ADMINISTRATION COMMERCIALISATION DISTRIBUTION INTERNATIONAL - ACD INTERNATIONAL generated a net profit of 444€ in 2017.

Where is the headquarters of ADMINISTRATION COMMERCIALISATION DISTRIBUTION INTERNATIONAL - ACD INTERNATIONAL ?

The headquarters of ADMINISTRATION COMMERCIALISATION DISTRIBUTION INTERNATIONAL - ACD INTERNATIONAL is located in SAINT-MAUR-DES-FOSSES (94210), in the department Val-de-Marne.

Where to find the tax return of ADMINISTRATION COMMERCIALISATION DISTRIBUTION INTERNATIONAL - ACD INTERNATIONAL ?

The tax return of ADMINISTRATION COMMERCIALISATION DISTRIBUTION INTERNATIONAL - ACD INTERNATIONAL 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 ADMINISTRATION COMMERCIALISATION DISTRIBUTION INTERNATIONAL - ACD INTERNATIONAL operate?

ADMINISTRATION COMMERCIALISATION DISTRIBUTION INTERNATIONAL - ACD INTERNATIONAL operates in the sector Activités photographiques (NAF code 74.20Z). See the 'Sector positioning' section above to compare the company with its competitors.