APC CONSTRUCTION RENOVATION : revenue, balance sheet and financial ratios

APC CONSTRUCTION RENOVATION is a French company founded 12 years ago, specialized in the sector Construction de maisons individuelles. Based in VELIZY-VILLACOUBLAY (78140), this company of category PME shows in 2015 a revenue of 541 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 - APC CONSTRUCTION RENOVATION (SIREN 799492087)
Indicator 2015 2014
Revenue 540 739 € 350 916 €
Net income 18 424 € 17 886 €
EBITDA 21 931 € 21 258 €
Net margin 3.4% 5.1%

Revenue and income statement

In 2015, APC CONSTRUCTION RENOVATION achieves revenue of 541 k€. Vs 2014, growth of +54% (351 k€ -> 541 k€). After deducting consumption (154 k€), gross margin stands at 387 k€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 22 k€, representing 4.1% of revenue. Warning negative scissor effect: despite revenue change (+54%), EBITDA varies by +3%, reducing margin by 2.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 18 k€, i.e. 3.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2015) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

540 739 €

Gross margin (2015) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

386 961 €

EBITDA (2015) ?
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

21 931 €

EBIT (2015) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

21 930 €

Net income (2015) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

18 424 €

EBITDA margin (2015) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.1%

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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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 3.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2015) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2015) ?
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

18.977%

Cash flow / Revenue (2015) ?
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

3.548%

Repayment capacity (2015) ?
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

0.0

Solvency indicators evolution
APC CONSTRUCTION RENOVATION

Sector positioning

Debt ratio
0.0 2015
2014
2015
Q1: 0.0
Med: 3.5
Q3: 35.52
Excellent -26 pts over 2 years

In 2015, the debt ratio of APC CONSTRUCTION RENOVATION (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
18.98% 2015
2014
2015
Q1: 0.14%
Med: 14.49%
Q3: 37.58%
Good

In 2015, the financial autonomy of APC CONSTRUCTION RENOVATION (19.0%) 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
0.0 years 2015
2014
2015
Q1: 0.0 years
Med: 0.0 years
Q3: 0.41 years
Excellent -31 pts over 2 years

In 2015, the repayment capacity of APC CONSTRUCTION RENOVATION (0.00) 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 123.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2015) ?
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

123.059

Interest coverage (2015) ?
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
APC CONSTRUCTION RENOVATION

Sector positioning

Liquidity ratio
123.06 2015
2014
2015
Q1: 108.24
Med: 151.66
Q3: 239.27
Average -6 pts over 2 years

In 2015, the liquidity ratio of APC CONSTRUCTION RENOVATION (123.06) 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
0.0x 2015
2014
2015
Q1: 0.0x
Med: 0.0x
Q3: 1.22x
Average

In 2015, the interest coverage of APC CONSTRUCTION RENOVATION (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: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. The company must finance 9 days of gap between collections and payments. Overall, WCR represents 32 days of revenue, i.e. 48 k€ to permanently finance.

Operating WCR (2015) ?
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

48 445 €

Customer credit (2015) ?
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

54 j

Supplier credit (2015) ?
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

45 j

Inventory turnover (2015) ?
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 (2015) ?
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

32 j

WCR and payment terms evolution
APC CONSTRUCTION RENOVATION

Positioning of APC CONSTRUCTION RENOVATION in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of APC CONSTRUCTION RENOVATION is estimated at 67 001 € (range 30 598€ - 154 810€). With an EBITDA of 21 931€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (conservative valuation). 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 2015
113 transactions
30k€ 67k€ 154k€
67 001 € Range: 30 598€ - 154 810€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
21 931 € × 3.6x
Estimation 80 009 €
30 151€ - 110 653€
Revenue Multiple 30%
540 739 € × 0.11x
Estimation 59 501 €
41 408€ - 233 292€
Net Income Multiple 20%
18 424 € × 2.5x
Estimation 45 734 €
15 504€ - 147 479€
How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction de maisons individuelles)

Compare APC CONSTRUCTION RENOVATION with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about APC CONSTRUCTION RENOVATION

What is the revenue of APC CONSTRUCTION RENOVATION ?

The revenue of APC CONSTRUCTION RENOVATION in 2015 is 541 k€.

Is APC CONSTRUCTION RENOVATION profitable?

Yes, APC CONSTRUCTION RENOVATION generated a net profit of 18 k€ in 2015.

Where is the headquarters of APC CONSTRUCTION RENOVATION ?

The headquarters of APC CONSTRUCTION RENOVATION is located in VELIZY-VILLACOUBLAY (78140), in the department Yvelines.

Where to find the tax return of APC CONSTRUCTION RENOVATION ?

The tax return of APC CONSTRUCTION RENOVATION 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 APC CONSTRUCTION RENOVATION operate?

APC CONSTRUCTION RENOVATION operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.