APA TRADING : revenue, balance sheet and financial ratios
APA TRADING is a French company
founded 10 years ago,
specialized in the sector Commerce de gros d'équipements automobiles.
Based in PRIN-DEYRANCON (79210),
this company of category PME
shows in 2019 a revenue of 557 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, APA TRADING generates positive net income of 51 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 46 k€ -> 51 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
50 582 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 59%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
58.959%
Financial autonomy (2024)
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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
27.683%
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2022
2023
2024
Debt ratio
0.369
0.466
0.078
52.815
56.051
58.959
Financial autonomy
42.049
51.502
52.446
25.359
24.92
27.683
Repayment capacity
0.008
0.023
0.006
None
None
None
Cash flow / Revenue
7.874%
4.005%
3.332%
None%
None%
None%
Sector positioning
Debt ratio
58.962024
2022
2023
2024
Q1: 0.26
Med: 13.62
Q3: 52.91
Average+8 pts over 3 years
In 2024, the debt ratio of APA TRADING (58.96) 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
27.68%2024
2022
2023
2024
Q1: 21.3%
Med: 41.67%
Q3: 60.11%
Average
In 2024, the financial autonomy of APA TRADING (27.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 165.44. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
165.442
Liquidity indicators evolution APA TRADING
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2022
2023
2024
Liquidity ratio
163.366
198.17
202.602
145.059
148.349
165.442
Interest coverage
0.0
0.0
0.0
None
None
None
Sector positioning
Liquidity ratio
165.442024
2022
2023
2024
Q1: 145.43
Med: 206.86
Q3: 309.41
Average+8 pts over 3 years
In 2024, the liquidity ratio of APA TRADING (165.44) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2024)
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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
0 €
Customer credit (2024)
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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)
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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)
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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 and payment terms evolution APA TRADING
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2022
2023
2024
Operating WCR
57 135 €
104 625 €
111 283 €
0 €
0 €
0 €
Inventory turnover (days)
48
60
79
0
0
0
Customer payment term (days)
0
0
2
0
0
0
Supplier payment term (days)
70
64
77
0
0
0
Positioning of APA TRADING in its sector
Comparison with sector Commerce de gros d'équipements automobiles
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (29 transactions).
This range of 19 910€ to 53 804€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2024
Indicative
19k€36k€53k€
36 894 €Range: 19 910€ - 53 804€
NAF 5 année 2024
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 29 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 (Commerce de gros d'équipements automobiles)
Compare APA TRADING with other companies in the same sector:
Yes, APA TRADING generated a net profit of 51 k€ in 2024.
Where is the headquarters of APA TRADING ?
The headquarters of APA TRADING is located in PRIN-DEYRANCON (79210), in the department Deux-Sevres.
Where to find the tax return of APA TRADING ?
The tax return of APA TRADING 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 APA TRADING operate?
APA TRADING operates in the sector Commerce de gros d'équipements automobiles (NAF code 45.31Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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