APOGEE PROMOTION : revenue, balance sheet and financial ratios

APOGEE PROMOTION is a French company founded 22 years ago, specialized in the sector Promotion immobilière de logements. Based in LYON (69004), this company of category PME shows in 2024 a revenue of 68 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

Financial history - APOGEE PROMOTION (SIREN 449862168)
Indicator 2024 2023 2021 2020 2019 2018
Revenue 67 991 € 61 569 € 594 395 € N/C N/C N/C
Net income -5 568 € -29 227 € 133 157 € 2 435 € 9 199 € 31 311 €
EBITDA -7 646 € -2 479 € 119 173 € N/C N/C N/C
Net margin -8.2% -47.5% 22.4% N/C N/C N/C

Revenue and income statement

In 2024, APOGEE PROMOTION achieves revenue of 68 k€. Revenue is declining over the period 2021-2024 (CAGR: -51.5%). Vs 2023, growth of +10% (62 k€ -> 68 k€). After deducting consumption (0 €), gross margin stands at 68 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 -8 k€, representing -11.2% of revenue. Warning negative scissor effect: despite revenue change (+10%), EBITDA varies by -208%, reducing margin by 7.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -6 k€ (-8.2% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

67 991 €

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

67 991 €

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

-7 646 €

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

-13 444 €

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

-5 568 €

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

-11.2%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 67%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 60%. 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 590.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

66.523%

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

60.052%

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

0.338%

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

590.843

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

35.0%

Solvency indicators evolution
APOGEE PROMOTION

Sector positioning

Debt ratio
66.52 2024
2021
2023
2024
Q1: 0.0
Med: 1.6
Q3: 105.23
Average +8 pts over 3 years

In 2024, the debt ratio of APOGEE PROMOTION (66.52) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
60.05% 2024
2021
2023
2024
Q1: 0.0%
Med: 12.23%
Q3: 54.65%
Excellent

In 2024, the financial autonomy of APOGEE PROMOTION (60.0%) 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
590.84 years 2024
2021
2023
2024
Q1: -4.13 years
Med: 0.0 years
Q3: 1.24 years
Average +13 pts over 3 years

In 2024, the repayment capacity of APOGEE PROMOTION (590.84) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Overall, WCR represents 3 days of revenue, i.e. 654 € to permanently finance.

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

654 €

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

0 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

0 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

3 j

WCR and payment terms evolution
APOGEE PROMOTION

Positioning of APOGEE PROMOTION in its sector

Comparison with sector Promotion immobilière de logements

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of APOGEE PROMOTION is estimated at 19 021 € (range 6 839€ - 46 781€). 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.

Estimated enterprise value 2024
80 tx
6k€ 19k€ 46k€
19 021 € Range: 6 839€ - 46 781€
NAF 5 all-time

Valuation method used

Revenue Multiple
67 991 € × 0.28x = 19 021 €
Range: 6 840€ - 46 782€

Only this financial indicator is available for this company.

How is this estimate calculated?

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.

  • 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 (Promotion immobilière de logements)

Compare APOGEE PROMOTION with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière de logements

Frequently asked questions about APOGEE PROMOTION

What is the revenue of APOGEE PROMOTION ?

The revenue of APOGEE PROMOTION in 2024 is 68 k€.

Is APOGEE PROMOTION profitable?

APOGEE PROMOTION recorded a net loss in 2024.

Where is the headquarters of APOGEE PROMOTION ?

The headquarters of APOGEE PROMOTION is located in LYON (69004), in the department Rhone.

Where to find the tax return of APOGEE PROMOTION ?

The tax return of APOGEE PROMOTION 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 APOGEE PROMOTION operate?

APOGEE PROMOTION 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.