AFI.ESCA PATRIMOINE : revenue, balance sheet and financial ratios

AFI.ESCA PATRIMOINE is a French company founded 28 years ago, specialized in the sector Activités des agents et courtiers d'assurances. Based in STRASBOURG (67000), this company of category PME shows in 2023 a revenue of 33.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - AFI.ESCA PATRIMOINE (SIREN 418903290)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 33 472 272 € 34 653 273 € 17 432 841 € 7 805 379 € 8 505 052 € 13 094 291 € 12 745 949 € 14 239 327 €
Net income 2 479 898 € 6 434 895 € 2 730 935 € 1 994 969 € 1 380 314 € 1 708 673 € 1 929 004 € 2 510 474 €
EBITDA 2 112 840 € 2 732 371 € 2 766 089 € 2 477 393 € 1 763 267 € 2 689 889 € 2 763 858 € 3 612 710 €
Net margin 7.4% 18.6% 15.7% 25.6% 16.2% 13.0% 15.1% 17.6%

Revenue and income statement

In 2023, AFI.ESCA PATRIMOINE achieves revenue of 33.5 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +13.0%. Slight decline of -3% vs 2022. After deducting consumption (0 €), gross margin stands at 33.5 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.1 M€, representing 6.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.5 M€, i.e. 7.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

33 472 272 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

33 472 272 €

EBITDA (2023) ?
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

2 112 840 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 120 659 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 479 898 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.3%

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Chart evolution

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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 0%. 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 84%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.077%

Financial autonomy (2023) ?
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

84.482%

Cash flow / Revenue (2023) ?
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

7.924%

Repayment capacity (2023) ?
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

0.007

Asset age ratio (2023) ?
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

67.3%

Solvency indicators evolution
AFI.ESCA PATRIMOINE

Sector positioning

Debt ratio
0.08 2023
2021
2022
2023
Q1: 0.0
Med: 8.57
Q3: 49.39
Good

In 2023, the debt ratio of AFI.ESCA PATRIMOINE (0.08) 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
84.48% 2023
2021
2022
2023
Q1: 14.03%
Med: 47.19%
Q3: 74.22%
Excellent

In 2023, the financial autonomy of AFI.ESCA PATRIMOINE (84.5%) 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
0.01 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.13 years
Q3: 2.02 years
Good

In 2023, the repayment capacity of AFI.ESCA PATRIMOINE (0.01) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 689.49. 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 9.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

689.488

Interest coverage (2023) ?
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

9.052

Liquidity indicators evolution
AFI.ESCA PATRIMOINE

Sector positioning

Liquidity ratio
689.49 2023
2021
2022
2023
Q1: 123.62
Med: 243.64
Q3: 585.08
Excellent +8 pts over 3 years

In 2023, the liquidity ratio of AFI.ESCA PATRIMOINE (689.49) 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
9.05x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.99x
Excellent +25 pts over 3 years

In 2023, the interest coverage of AFI.ESCA PATRIMOINE (9.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. Overall, WCR represents 252 days of revenue, i.e. 23.4 M€ to permanently finance. Over 2016-2023, WCR increased by +752%, requiring additional financing.

Operating WCR (2023) ?
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

23 387 411 €

Customer credit (2023) ?
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

26 j

Supplier credit (2023) ?
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

26 j

Inventory turnover (2023) ?
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 (2023) ?
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

252 j

WCR and payment terms evolution
AFI.ESCA PATRIMOINE

Positioning of AFI.ESCA PATRIMOINE in its sector

Comparison with sector Activités des agents et courtiers d'assurances

Valuation estimate

Based on 193 transactions of similar company sales (all years), the value of AFI.ESCA PATRIMOINE is estimated at 12 142 432 € (range 3 553 616€ - 29 433 669€). With an EBITDA of 2 112 840€, the sector multiple of 1.2x is applied. The price/revenue ratio is 0.98x (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 2023
193 transactions
3553k€ 12142k€ 29433k€
12 142 432 € Range: 3 553 616€ - 29 433 669€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 112 840 € × 1.2x
Estimation 2 557 918 €
660 684€ - 13 056 351€
Revenue Multiple 30%
33 472 272 € × 0.98x
Estimation 32 884 104 €
9 170 287€ - 61 158 731€
Net Income Multiple 20%
2 479 898 € × 2.0x
Estimation 4 991 215 €
2 360 941€ - 22 789 374€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 193 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 des agents et courtiers d'assurances)

Compare AFI.ESCA PATRIMOINE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agents et courtiers d'assurances

Frequently asked questions about AFI.ESCA PATRIMOINE

What is the revenue of AFI.ESCA PATRIMOINE ?

The revenue of AFI.ESCA PATRIMOINE in 2023 is 33.5 M€.

Is AFI.ESCA PATRIMOINE profitable?

Yes, AFI.ESCA PATRIMOINE generated a net profit of 2.5 M€ in 2023.

Where is the headquarters of AFI.ESCA PATRIMOINE ?

The headquarters of AFI.ESCA PATRIMOINE is located in STRASBOURG (67000), in the department Bas-Rhin.

Where to find the tax return of AFI.ESCA PATRIMOINE ?

The tax return of AFI.ESCA PATRIMOINE 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 AFI.ESCA PATRIMOINE operate?

AFI.ESCA PATRIMOINE operates in the sector Activités des agents et courtiers d'assurances (NAF code 66.22Z). See the 'Sector positioning' section above to compare the company with its competitors.