SIREN : 909990079
APOCF is a French company founded 4 years ago, specialized in the sector Supermarchés. Based in SAINT-AMAND-EN-PUISAYE (58310), this company of category PME shows in 2025 a revenue of 6.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2025 | 2024 | 2023 |
|---|---|---|---|
| Revenue | 6 055 221 € | 6 116 673 € | 5 698 298 € |
| Net income | 46 681 € | 359 185 € | 346 504 € |
| EBITDA | 56 113 € | 362 142 € | 356 369 € |
| Net margin | 0.8% | 5.9% | 6.1% |
In 2025, APOCF achieves revenue of 6.1 M€. Revenue is growing positively over 3 years (CAGR: +3.1%). Slight decline of -1% vs 2024. After deducting consumption (5.0 M€), gross margin stands at 1.1 M€, i.e. a rate of 18%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 56 k€, representing 0.9% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -85%, reducing margin by 5.0 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 47 k€, i.e. 0.8% of revenue. This profit can be retained or distributed to shareholders.
6 055 221 €
1 068 429 €
56 113 €
52 176 €
46 681 €
0.9%
The debt ratio (= Financial debt / Equity x 100) stands at 57%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 49%. 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 10.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
57.268%
49.218%
0.901%
10.165
66.9%
In 2025, the debt ratio of APOCF (57.27) 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 2025, the financial autonomy of APOCF (49.2%) 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.
In 2025, the repayment capacity of APOCF (10.16) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 229.16. 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 5.1x. Operating income very largely covers interest expenses: high safety margin.
229.163
5.141
In 2025, the liquidity ratio of APOCF (229.16) 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.
In 2025, the interest coverage of APOCF (5.1x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 7 days of revenue, i.e. 126 k€ to permanently finance. Notable WCR improvement over the period (-45%), freeing up cash.
125 585 €
1 j
19 j
14 j
7 j
Based on 270 transactions of similar company sales in 2025, the value of APOCF is estimated at 783 374 € (range 455 826€ - 1 338 011€). With an EBITDA of 56 113€, the sector multiple of 4.5x is applied. The price/revenue ratio is 0.33x (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.
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This estimate is based on the analysis of 270 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 APOCF with other companies in the same sector:
The revenue of APOCF in 2025 is 6.1 M€.
Yes, APOCF generated a net profit of 47 k€ in 2025.
The headquarters of APOCF is located in SAINT-AMAND-EN-PUISAYE (58310), in the department Nievre.
The tax return of APOCF 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).
APOCF operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.