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

AFI.ESCA PATRIMOINE IMMOBILIER is a French company founded 8 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in STRASBOURG (67000), this company of category PME shows in 2023 a revenue of 64 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 - AFI.ESCA PATRIMOINE IMMOBILIER (SIREN 834619066)
Indicator 2023 2022 2020 2019 2018
Revenue 64 110 € 1 129 850 € 779 521 € 46 668 € 330 000 €
Net income -168 191 € 13 071 € 461 506 € 266 945 € -654 996 €
EBITDA -780 584 € 205 001 € 392 666 € -347 219 € -63 442 €
Net margin -262.3% 1.2% 59.2% 572.0% -198.5%

Revenue and income statement

In 2023, AFI.ESCA PATRIMOINE IMMOBILIER achieves revenue of 64 k€. Revenue is declining over the period 2018-2023 (CAGR: -27.9%). Significant drop of -94% vs 2022. After deducting consumption (0 €), gross margin stands at 64 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -781 k€, representing -1217.6% of revenue. Warning negative scissor effect: despite revenue change (-94%), EBITDA varies by -481%, reducing margin by 1235.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -168 k€ (-262.3% of revenue), which will impact equity.

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

64 110 €

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

64 110 €

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

-780 584 €

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

-420 942 €

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

-168 191 €

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

-1217.6%

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 8159%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

8159.035%

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

1.201%

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

-829.307%

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

-40.341

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

96.9%

Solvency indicators evolution
AFI.ESCA PATRIMOINE IMMOBILIER

Sector positioning

Debt ratio
8159.03 2023
2020
2022
2023
Q1: -24.56
Med: 7.75
Q3: 165.49
Average

In 2023, the debt ratio of AFI.ESCA PATRIMOINE IMMOB... (8159.03) 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
1.2% 2023
2020
2022
2023
Q1: 0.43%
Med: 30.89%
Q3: 76.14%
Average

In 2023, the financial autonomy of AFI.ESCA PATRIMOINE IMMOB... (1.2%) 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
-40.34 years 2023
2020
2022
2023
Q1: -0.3 years
Med: 0.44 years
Q3: 10.33 years
Excellent -50 pts over 3 years

In 2023, the repayment capacity of AFI.ESCA PATRIMOINE IMMOB... (-40.34) 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 3491.66. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

3491.662

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

-78.299

Liquidity indicators evolution
AFI.ESCA PATRIMOINE IMMOBILIER

Sector positioning

Liquidity ratio
3491.66 2023
2020
2022
2023
Q1: 95.06
Med: 298.09
Q3: 1218.26
Excellent

In 2023, the liquidity ratio of AFI.ESCA PATRIMOINE IMMOB... (3491.66) 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
-78.3x 2023
2020
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 16.98x
Average -25 pts over 3 years

In 2023, the interest coverage of AFI.ESCA PATRIMOINE IMMOB... (-78.3x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 29200 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 29276 days of revenue, i.e. 5.2 M€ to permanently finance. Over 2018-2023, WCR increased by +249680%, 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

5 213 481 €

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

0 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

20 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

29200 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

29276 j

WCR and payment terms evolution
AFI.ESCA PATRIMOINE IMMOBILIER

Positioning of AFI.ESCA PATRIMOINE IMMOBILIER in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 215 transactions of similar company sales in 2023, the value of AFI.ESCA PATRIMOINE IMMOBILIER is estimated at 32 735 € (range 14 905€ - 74 889€). The price/revenue ratio is 0.51x (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
215 transactions
14k€ 32k€ 74k€
32 735 € Range: 14 905€ - 74 889€
NAF 5 année 2023

Valuation method used

Revenue Multiple
64 110 € × 0.51x = 32 736 €
Range: 14 906€ - 74 890€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 de terrains et d'autres biens immobiliers)

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

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about AFI.ESCA PATRIMOINE IMMOBILIER

What is the revenue of AFI.ESCA PATRIMOINE IMMOBILIER ?

The revenue of AFI.ESCA PATRIMOINE IMMOBILIER in 2023 is 64 k€.

Is AFI.ESCA PATRIMOINE IMMOBILIER profitable?

AFI.ESCA PATRIMOINE IMMOBILIER recorded a net loss in 2023.

Where is the headquarters of AFI.ESCA PATRIMOINE IMMOBILIER ?

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

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

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

AFI.ESCA PATRIMOINE IMMOBILIER operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.