SIREN : 479827586
APERTURA is a French company founded 21 years ago, specialized in the sector Promotion immobilière de logements. Based in VIGNEUX-DE-BRETAGNE (44360), this company of category PME shows in 2023 a revenue of 888 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2023 | 2022 | 2021 | 2018 | 2017 |
|---|---|---|---|---|---|
| Revenue | 887 729 € | 1 350 543 € | 1 505 852 € | 780 030 € | 1 005 680 € |
| Net income | 111 286 € | 328 982 € | 94 403 € | 524 436 € | 265 053 € |
| EBITDA | 113 862 € | 310 423 € | 57 455 € | 23 295 € | 390 371 € |
| Net margin | 12.5% | 24.4% | 6.3% | 67.2% | 26.4% |
In 2023, APERTURA achieves revenue of 888 k€. Activity remains stable over the period (CAGR: -2.1%). Significant drop of -34% vs 2022. After deducting consumption (0 €), gross margin stands at 888 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 114 k€, representing 12.8% of revenue. Warning negative scissor effect: despite revenue change (-34%), EBITDA varies by -63%, reducing margin by 10.2 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 111 k€, i.e. 12.5% of revenue. This profit can be retained or distributed to shareholders.
887 729 €
887 729 €
113 862 €
113 106 €
111 286 €
12.7%
The debt ratio (= Financial debt / Equity x 100) stands at 74%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 51%. 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 20.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 12.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
74.239%
51.117%
12.722%
20.371
7.1%
In 2023, the debt ratio of APERTURA (74.24) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2023, the financial autonomy of APERTURA (51.1%) 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.
In 2023, the repayment capacity of APERTURA (20.37) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 1032.54. 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 211.9x. Operating income very largely covers interest expenses: high safety margin.
1032.54
211.913
In 2023, the liquidity ratio of APERTURA (1032.54) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2023, the interest coverage of APERTURA (211.9x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 38 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 278 days. Excellent situation: suppliers finance 240 days of the operating cycle (retail model). Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 2025 days of revenue, i.e. 5.0 M€ to permanently finance. Over 2017-2023, WCR increased by +904%, requiring additional financing.
4 994 195 €
38 j
278 j
1 j
2025 j
Based on 80 transactions of similar company sales
(all years),
the value of APERTURA is estimated at
183 899 €
(range 66 617€ - 500 796€).
With an EBITDA of 113 862€, the sector multiple of 1.0x is applied.
The price/revenue ratio is 0.28x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 80 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare APERTURA with other companies in the same sector:
Voir toutes les statistiques du secteur Promotion immobilière de logements
The revenue of APERTURA in 2023 is 888 k€.
Yes, APERTURA generated a net profit of 111 k€ in 2023.
The headquarters of APERTURA is located in VIGNEUX-DE-BRETAGNE (44360), in the department Loire-Atlantique.
The tax return of APERTURA 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).
APERTURA operates in the sector Promotion immobilière de logements (NAF code 41.10A). See the 'Sector positioning' section above to compare the company with its competitors.