Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

APOSTROPHE : revenue, balance sheet and financial ratios

APOSTROPHE is a French company founded 15 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in LYON (69002), this company of category PME shows in 2019 a net income positive 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 - APOSTROPHE (SIREN 529013930)
Indicator 2019 2018
Revenue N/C N/C
Net income 7 006 € 15 712 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2019, APOSTROPHE generates positive net income of 7 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2019: 16 k€ -> 7 k€.

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

7 006 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 17%. 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 79%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

16.824%

Financial autonomy (2019) ?
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

79.258%

Asset age ratio (2019) ?
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

57.0%

Solvency indicators evolution
APOSTROPHE

Sector positioning

Debt ratio
16.82 2019
2018
2019
Q1: 0.0
Med: 17.27
Q3: 93.89
Good +8 pts over 2 years

In 2019, the debt ratio of APOSTROPHE (16.82) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
79.26% 2019
2018
2019
Q1: 6.01%
Med: 31.08%
Q3: 59.71%
Excellent

In 2019, the financial autonomy of APOSTROPHE (79.3%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 715.07. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

715.065

Liquidity indicators evolution
APOSTROPHE

Sector positioning

Liquidity ratio
715.07 2019
2018
2019
Q1: 100.88
Med: 177.28
Q3: 330.46
Excellent +5 pts over 2 years

In 2019, the liquidity ratio of APOSTROPHE (715.07) 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.

Positioning of APOSTROPHE in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 128 transactions of similar company sales in 2019, the value of APOSTROPHE is estimated at 37 907 € (range 17 490€ - 78 095€). 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 2019
128 transactions
17k€ 37k€ 78k€
37 907 € Range: 17 490€ - 78 095€
NAF 5 année 2019

Valuation method used

Net Income Multiple
7 006 € × 5.4x = 37 907 €
Range: 17 491€ - 78 095€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 128 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 APOSTROPHE with other companies in the same sector:

Frequently asked questions about APOSTROPHE

What is the revenue of APOSTROPHE ?

The revenue of APOSTROPHE is not publicly disclosed (confidential accounts filed with INPI).

Is APOSTROPHE profitable?

Yes, APOSTROPHE generated a net profit of 7 k€ in 2019.

Where is the headquarters of APOSTROPHE ?

The headquarters of APOSTROPHE is located in LYON (69002), in the department Rhone.

Where to find the tax return of APOSTROPHE ?

The tax return of APOSTROPHE 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 APOSTROPHE operate?

APOSTROPHE 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.