SIREN : 811107812
APNF DEVELOPPEMENT is a French company founded 11 years ago, specialized in the sector Activités des sociétés holding. Based in PAU (64000), this company of category PME shows in 2025 a revenue of 1.0 M€. 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 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 021 560 € | 960 880 € | 533 000 € | 462 000 € | 490 000 € | 448 000 € | 460 000 € | 466 900 € | 444 733 € |
| Net income | 173 022 € | 238 770 € | 221 144 € | 343 537 € | 401 411 € | 459 536 € | 354 223 € | 302 658 € | 310 693 € |
| EBITDA | 200 371 € | 172 769 € | 102 759 € | 96 666 € | 107 121 € | 104 995 € | 99 236 € | 92 542 € | 83 790 € |
| Net margin | 16.9% | 24.8% | 41.5% | 74.4% | 81.9% | 102.6% | 77.0% | 64.8% | 69.9% |
In 2025, APNF DEVELOPPEMENT achieves revenue of 1.0 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +11.0%. Vs 2024: +6%. After deducting consumption (0 €), gross margin stands at 1.0 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 200 k€, representing 19.6% of 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 173 k€, i.e. 16.9% of revenue. This profit can be retained or distributed to shareholders.
1 021 560 €
1 021 560 €
200 371 €
158 245 €
173 022 €
19.6%
The debt ratio (= Financial debt / Equity x 100) stands at 2%. 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 43.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
2.497%
86.087%
43.002%
0.211
72.1%
In 2025, the debt ratio of APNF DEVELOPPEMENT (2.50) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2025, the financial autonomy of APNF DEVELOPPEMENT (86.1%) 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 2025, the repayment capacity of APNF DEVELOPPEMENT (0.21) 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 197.06. 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 40.2x. Operating income very largely covers interest expenses: high safety margin.
197.057
40.221
In 2025, the liquidity ratio of APNF DEVELOPPEMENT (197.06) 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.
In 2025, the interest coverage of APNF DEVELOPPEMENT (40.2x) 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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Excellent situation: suppliers finance 41 days of the operating cycle (retail model). Overall, WCR represents 107 days of revenue, i.e. 304 k€ to permanently finance. Over 2017-2025, WCR increased by +345%, requiring additional financing.
304 404 €
14 j
55 j
0 j
107 j
Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 327 769€ to 1 618 050€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 20 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 APNF DEVELOPPEMENT with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of APNF DEVELOPPEMENT in 2025 is 1.0 M€.
Yes, APNF DEVELOPPEMENT generated a net profit of 173 k€ in 2025.
The headquarters of APNF DEVELOPPEMENT is located in PAU (64000), in the department Pyrenees-Atlantiques.
The tax return of APNF DEVELOPPEMENT 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).
APNF DEVELOPPEMENT operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.