SIREN : 521922997
APOSTROF is a French company founded 16 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in LYON (69003), this company of category PME shows in 2021 a revenue of 183 k€. 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 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 183 308 € | 121 877 € | 219 265 € | 153 670 € | 353 599 € | 314 311 € |
| Net income | 33 272 € | -6 244 € | 27 562 € | -8 990 € | 43 891 € | 16 986 € |
| EBITDA | 43 165 € | -9 371 € | 37 969 € | -8 683 € | 21 174 € | 34 661 € |
| Net margin | 18.2% | -5.1% | 12.6% | -5.9% | 12.4% | 5.4% |
In 2021, APOSTROF achieves revenue of 183 k€. Revenue is declining over the period 2016-2021 (CAGR: -10.2%). Vs 2020, growth of +50% (122 k€ -> 183 k€). After deducting consumption (0 €), gross margin stands at 183 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 43 k€, representing 23.5% of revenue. Positive scissor effect: EBITDA margin improves by +31.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 33 k€, i.e. 18.2% of revenue. This profit can be retained or distributed to shareholders.
183 308 €
183 308 €
43 165 €
37 330 €
33 272 €
23.5%
The debt ratio (= Financial debt / Equity x 100) stands at 45%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 52%. 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 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 19.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
44.868%
51.652%
19.288%
1.499
18.1%
In 2021, the debt ratio of APOSTROF (44.87) 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 2021, the financial autonomy of APOSTROF (51.6%) 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 2021, the repayment capacity of APOSTROF (1.50) 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 295.65. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.
295.652
0.331
In 2021, the liquidity ratio of APOSTROF (295.65) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2021, the interest coverage of APOSTROF (0.3x) 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: 97 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. The gap of 58 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 58 days of revenue, i.e. 29 k€ to permanently finance. Over 2016-2021, WCR increased by +44%, requiring additional financing.
29 417 €
97 j
39 j
0 j
58 j
Based on 61 transactions of similar company sales
in 2021,
the value of APOSTROF is estimated at
112 132 €
(range 58 740€ - 238 648€).
With an EBITDA of 43 165€, the sector multiple of 3.1x is applied.
The price/revenue ratio is 0.54x
(in line with sector norms).
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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 61 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 APOSTROF with other companies in the same sector:
Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion
The revenue of APOSTROF in 2021 is 183 k€.
Yes, APOSTROF generated a net profit of 33 k€ in 2021.
The headquarters of APOSTROF is located in LYON (69003), in the department Rhone.
The tax return of APOSTROF 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).
APOSTROF operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.