APM : revenue, balance sheet and financial ratios

APM is a French company founded 8 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in PIETRACORBARA (20233), this company of category PME shows in 2022 a revenue of 7 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 - APM (SIREN 837951029)
Indicator 2022 2021 2020 2019
Revenue 6 800 € 9 500 € 11 500 € 5 100 €
Net income 1 544 € 5 716 € 6 062 € 1 251 €
EBITDA 2 932 € 6 216 € 6 323 € 1 251 €
Net margin 22.7% 60.2% 52.7% 24.5%

Revenue and income statement

En 2022, APM alcanza unos ingresos de 7 k€. En el período 2019-2022, la empresa muestra un fuerte crecimiento con una TCAC de +10.1%. Caída significativa de -28% vs 2021. Tras deducir el consumo (0 €), el margen bruto se sitúa en 7 k€, es decir, una tasa del 100%. El EBITDA alcanza 3 k€, representando el 43.1% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (-28%), el EBITDA varía en -53%, reduciendo el margen en 22.3 puntos. Este alto margen EBITDA proporciona una fuerte capacidad de autofinanciación. El resultado neto asciende a 2 k€, es decir, el 22.7% de los ingresos.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 800 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 800 €

EBITDA (2022) ?
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

2 932 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 544 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 544 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

43.1%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 12%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 11%. Baja autonomía: la empresa depende fuertemente de financiación externa. El flujo de caja representa el 43.1% de los ingresos. Este alto nivel proporciona una fuerte capacidad de autofinanciación.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

11.917%

Financial autonomy (2022) ?
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

10.649%

Cash flow / Revenue (2022) ?
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

43.132%

Repayment capacity (2022) ?
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

Asset age ratio (2022) ?
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

77.4%

Solvency indicators evolution
APM

Sector positioning

Ratio de endeudamiento
11.92 2022
2020
2021
2022
Q1: 0.17
Med: 26.83
Q3: 100.19
Bueno -17 pts over 3 years

En 2022, el ratio de endeudamiento de APM (11.92) se sitúa por debajo de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Esta posición controlada refleja una gestión prudente.

Autonomía financiera
10.65% 2022
2020
2021
2022
Q1: 9.09%
Med: 34.43%
Q3: 58.7%
Average -21 pts over 3 years

En 2022, el autonomía financiera de APM (10.7%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Capacidad de reembolso
0.0 ans 2022
2020
2021
2022
Q1: 0.0 ans
Med: 0.02 ans
Q3: 2.29 ans
Excelente

En 2022, el capacidad de reembolso de APM (0.0 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 586.07. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

Liquidity ratio (2022) ?
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

586.071

Interest coverage (2022) ?
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
APM

Sector positioning

Ratio de liquidez
586.07 2022
2020
2021
2022
Q1: 125.37
Med: 213.41
Q3: 374.77
Excelente +10 pts over 3 years

En 2022, el ratio de liquidez de APM (586.07) se sitúa en el top 25% del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio superior a 1 asegura cobertura cómoda de vencimientos a corto plazo.

Cobertura de intereses
0.0x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.48x
Average

En 2022, el cobertura de intereses de APM (0.0x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 79 días. Plazo proveedores: 0 días. El desfase de 79 días pesa sobre la tesorería. El FM es negativo (-15 días): las operaciones generan estructuralmente tesorería. Notable mejora del FM durante el período (-24%), liberando tesorería.

Operating WCR (2022) ?
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

-282 €

Customer credit (2022) ?
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

79 j

Supplier credit (2022) ?
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 (2022) ?
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 (2022) ?
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

-15 j

WCR and payment terms evolution
APM

Positioning of APM in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 109 transactions of similar company sales in 2022, the value of APM is estimated at 4 535 € (range 2 788€ - 9 418€). With an EBITDA of 2 932€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.48x (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 2022
109 transactions
2k€ 4k€ 9k€
4 535 € Range: 2 788€ - 9 418€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 932 € × 1.8x
Estimation 5 379 €
3 555€ - 11 492€
Revenue Multiple 30%
6 800 € × 0.48x
Estimation 3 283 €
2 021€ - 5 307€
Net Income Multiple 20%
1 544 € × 2.8x
Estimation 4 307 €
2 021€ - 10 403€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 109 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 (Autres commerces de détail spécialisés divers)

Compare APM with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about APM

What is the revenue of APM ?

The revenue of APM in 2022 is 7 k€.

Is APM profitable?

Yes, APM generated a net profit of 2 k€ in 2022.

Where is the headquarters of APM ?

The headquarters of APM is located in PIETRACORBARA (20233).

Where to find the tax return of APM ?

The tax return of APM 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 APM operate?

APM operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.