A.P.G. DISTRIBUTION SYSTEM - A.P.G. DS : revenue, balance sheet and financial ratios

A.P.G. DISTRIBUTION SYSTEM - A.P.G. DS is a French company founded 21 years ago, specialized in the sector Affrètement et organisation des transports . Based in PARIS (75008), this company of category PME shows in 2024 a revenue of 3.1 M€. 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 - A.P.G. DISTRIBUTION SYSTEM - A.P.G. DS (SIREN 481748440)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 105 986 € 2 984 938 € 2 023 484 € 1 196 226 € 1 227 029 € 2 609 780 € 2 669 965 € 2 767 717 € 2 282 555 €
Net income 3 652 311 € 1 307 035 € 704 123 € 371 939 € -373 604 € 679 535 € 401 940 € 180 722 € 178 381 €
EBITDA 688 949 € 734 138 € 187 664 € 373 269 € -518 885 € 570 571 € 520 975 € 761 606 € 571 028 €
Net margin 117.6% 43.8% 34.8% 31.1% -30.4% 26.0% 15.1% 6.5% 7.8%

Revenue and income statement

In 2024, A.P.G. DISTRIBUTION SYSTEM - A.P.G. DS achieves revenue of 3.1 M€. Revenue is growing positively over 9 years (CAGR: +3.9%). Vs 2023: +4%. After deducting consumption (0 €), gross margin stands at 3.1 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 689 k€, representing 22.2% of revenue. Warning negative scissor effect: despite revenue change (+4%), EBITDA varies by -6%, reducing margin by 2.4 pts. This reflects costs rising faster than 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 3.7 M€, i.e. 117.6% 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

3 105 986 €

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

3 105 986 €

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

688 949 €

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

668 635 €

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

3 652 311 €

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

22.2%

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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 5%. 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 86%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 117.8% 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

5.445%

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

86.123%

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

117.77%

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

0.169

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

10.1%

Solvency indicators evolution
A.P.G. DISTRIBUTION SYSTEM - A.P.G. DS

Sector positioning

Debt ratio
5.45 2024
2022
2023
2024
Q1: 0.01
Med: 7.18
Q3: 44.29
Good -8 pts over 3 years

In 2024, the debt ratio of A.P.G. DISTRIBUTION SYSTE... (5.45) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
86.12% 2024
2022
2023
2024
Q1: 15.25%
Med: 32.76%
Q3: 53.69%
Excellent

In 2024, the financial autonomy of A.P.G. DISTRIBUTION SYSTE... (86.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.17 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.02 years
Q3: 1.37 years
Average -22 pts over 3 years

In 2024, the repayment capacity of A.P.G. DISTRIBUTION SYSTE... (0.17) 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 725.90. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

725.902

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

1.085

Liquidity indicators evolution
A.P.G. DISTRIBUTION SYSTEM - A.P.G. DS

Sector positioning

Liquidity ratio
725.9 2024
2022
2023
2024
Q1: 118.72
Med: 156.03
Q3: 230.66
Excellent

In 2024, the liquidity ratio of A.P.G. DISTRIBUTION SYSTE... (725.90) 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
1.08x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.36x
Q3: 5.48x
Good -22 pts over 3 years

In 2024, the interest coverage of A.P.G. DISTRIBUTION SYSTE... (1.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 162 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. The gap of 135 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 379 days of revenue, i.e. 3.3 M€ to permanently finance. Over 2016-2024, WCR increased by +268%, requiring additional financing.

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

3 268 212 €

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

162 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

27 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

379 j

WCR and payment terms evolution
A.P.G. DISTRIBUTION SYSTEM - A.P.G. DS

Positioning of A.P.G. DISTRIBUTION SYSTEM - A.P.G. DS in its sector

Comparison with sector Affrètement et organisation des transports

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 659 315€ to 2 737 926€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
659k€ 806k€ 2737k€
806 442 € Range: 659 315€ - 2 737 926€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 (Affrètement et organisation des transports )

Compare A.P.G. DISTRIBUTION SYSTEM - A.P.G. DS with other companies in the same sector:

Voir toutes les statistiques du secteur Affrètement et organisation des transports

Frequently asked questions about A.P.G. DISTRIBUTION SYSTEM - A.P.G. DS

What is the revenue of A.P.G. DISTRIBUTION SYSTEM - A.P.G. DS ?

The revenue of A.P.G. DISTRIBUTION SYSTEM - A.P.G. DS in 2024 is 3.1 M€.

Is A.P.G. DISTRIBUTION SYSTEM - A.P.G. DS profitable?

Yes, A.P.G. DISTRIBUTION SYSTEM - A.P.G. DS generated a net profit of 3.7 M€ in 2024.

Where is the headquarters of A.P.G. DISTRIBUTION SYSTEM - A.P.G. DS ?

The headquarters of A.P.G. DISTRIBUTION SYSTEM - A.P.G. DS is located in PARIS (75008), in the department Paris.

Where to find the tax return of A.P.G. DISTRIBUTION SYSTEM - A.P.G. DS ?

The tax return of A.P.G. DISTRIBUTION SYSTEM - A.P.G. DS 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 A.P.G. DISTRIBUTION SYSTEM - A.P.G. DS operate?

A.P.G. DISTRIBUTION SYSTEM - A.P.G. DS operates in the sector Affrètement et organisation des transports (NAF code 52.29B). See the 'Sector positioning' section above to compare the company with its competitors.