AP INVESTISSEMENTS : revenue, balance sheet and financial ratios

AP INVESTISSEMENTS is a French company founded 3 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in SAINT-RAPHAEL (83700), this company of category PME shows in 2024 a revenue of 24 k€. 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 - AP INVESTISSEMENTS (SIREN 918012360)
Indicator 2024 2023 2022
Revenue 24 000 € 24 000 € 3 000 €
Net income 38 052 € 36 382 € 11 964 €
EBITDA 18 119 € 17 925 € -1 639 €
Net margin 158.5% 151.6% 398.8%

Revenue and income statement

In 2024, AP INVESTISSEMENTS achieves revenue of 24 k€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +182.8%. Slight decline of 0% vs 2023. After deducting consumption (0 €), gross margin stands at 24 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 18 k€, representing 75.5% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 38 k€, i.e. 158.5% 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

24 000 €

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

24 000 €

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

18 119 €

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

17 640 €

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

38 052 €

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

75.5%

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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 595%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 13.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 160.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

595.474%

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

13.928%

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

160.542%

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

13.662

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

87.1%

Solvency indicators evolution
AP INVESTISSEMENTS

Sector positioning

Debt ratio
595.47 2024
2022
2023
2024
Q1: 0.0
Med: 4.0
Q3: 41.75
Average

In 2024, the debt ratio of AP INVESTISSEMENTS (595.47) 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
13.93% 2024
2022
2023
2024
Q1: 4.27%
Med: 38.89%
Q3: 76.46%
Average +7 pts over 3 years

In 2024, the financial autonomy of AP INVESTISSEMENTS (13.9%) 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
13.66 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Average

In 2024, the repayment capacity of AP INVESTISSEMENTS (13.66) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1.51. The company can meet its short-term commitments with a reasonable safety margin. The interest coverage ratio (= EBIT / Interest expenses) is 45.8x. Operating income very largely covers interest expenses: high safety margin.

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

1.514

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

45.841

Liquidity indicators evolution
AP INVESTISSEMENTS

Sector positioning

Liquidity ratio
1.51 2024
2022
2023
2024
Q1: 138.89
Med: 313.79
Q3: 966.61
Average -50 pts over 3 years

In 2024, the liquidity ratio of AP INVESTISSEMENTS (1.51) 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
45.84x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.27x
Excellent +50 pts over 3 years

In 2024, the interest coverage of AP INVESTISSEMENTS (45.8x) 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. WCR is negative (-298 days): operations structurally generate cash. Notable WCR improvement over the period (-621%), freeing up cash.

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

-19 843 €

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

0 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

0 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

0 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

-298 j

WCR and payment terms evolution
AP INVESTISSEMENTS

Positioning of AP INVESTISSEMENTS in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of AP INVESTISSEMENTS is estimated at 96 028 € (range 30 331€ - 198 948€). With an EBITDA of 18 119€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
69 tx
30k€ 96k€ 198k€
96 028 € Range: 30 331€ - 198 948€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
18 119 € × 4.3x
Estimation 77 157 €
15 340€ - 123 530€
Revenue Multiple 30%
24 000 € × 0.66x
Estimation 15 814 €
9 203€ - 17 486€
Net Income Multiple 20%
38 052 € × 6.9x
Estimation 263 529 €
99 503€ - 659 689€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare AP INVESTISSEMENTS with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about AP INVESTISSEMENTS

What is the revenue of AP INVESTISSEMENTS ?

The revenue of AP INVESTISSEMENTS in 2024 is 24 k€.

Is AP INVESTISSEMENTS profitable?

Yes, AP INVESTISSEMENTS generated a net profit of 38 k€ in 2024.

Where is the headquarters of AP INVESTISSEMENTS ?

The headquarters of AP INVESTISSEMENTS is located in SAINT-RAPHAEL (83700), in the department Var.

Where to find the tax return of AP INVESTISSEMENTS ?

The tax return of AP INVESTISSEMENTS 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 AP INVESTISSEMENTS operate?

AP INVESTISSEMENTS operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.