APPLICAT POUR UTILIS RATIONN ENERGIE : revenue, balance sheet and financial ratios

APPLICAT POUR UTILIS RATIONN ENERGIE is a French company founded 126 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in PUICHERIC (11700), this company of category PME shows in 2020 a revenue of 456 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 - APPLICAT POUR UTILIS RATIONN ENERGIE (SIREN 301271565)
Indicator 2020 2019 2018 2017 2016 2015 2014
Revenue 455 622 € N/C 457 886 € 408 096 € 442 154 € 718 966 € 412 103 €
Net income 58 269 € 136 542 € 31 660 € 33 952 € 5 010 € 90 092 € 48 281 €
EBITDA 72 392 € N/C 9 601 € 23 592 € -6 864 € 49 460 € -14 270 €
Net margin 12.8% N/C 6.9% 8.3% 1.1% 12.5% 11.7%

Revenue and income statement

In 2020, APPLICAT POUR UTILIS RATIONN ENERGIE achieves revenue of 456 k€. Revenue is growing positively over 7 years (CAGR: +1.7%). After deducting consumption (279 k€), gross margin stands at 177 k€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 72 k€, representing 15.9% 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 58 k€, i.e. 12.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

455 622 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

176 624 €

EBITDA (2020) ?
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

72 392 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

72 041 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

58 269 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

15.7%

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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 5%. 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 78%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

5.399%

Financial autonomy (2020) ?
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

78.082%

Cash flow / Revenue (2020) ?
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

12.685%

Repayment capacity (2020) ?
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

0.673

Solvency indicators evolution
APPLICAT POUR UTILIS RATIONN ENERGIE

Sector positioning

Debt ratio
5.4 2020
2018
2019
2020
Q1: 0.09
Med: 15.42
Q3: 69.39
Good -18 pts over 3 years

In 2020, the debt ratio of APPLICAT POUR UTILIS RATI... (5.40) 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
78.08% 2020
2018
2019
2020
Q1: 23.31%
Med: 42.63%
Q3: 62.04%
Excellent

In 2020, the financial autonomy of APPLICAT POUR UTILIS RATI... (78.1%) 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
0.67 years 2020
2018
2020
Q1: 0.0 years
Med: 0.05 years
Q3: 2.17 years
Average -18 pts over 2 years

In 2020, the repayment capacity of APPLICAT POUR UTILIS RATI... (0.67) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 599.01. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2020) ?
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

599.011

Interest coverage (2020) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.207

Liquidity indicators evolution
APPLICAT POUR UTILIS RATIONN ENERGIE

Sector positioning

Liquidity ratio
599.01 2020
2018
2019
2020
Q1: 172.4
Med: 247.33
Q3: 369.1
Excellent

In 2020, the liquidity ratio of APPLICAT POUR UTILIS RATI... (599.01) 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.

Interest coverage
0.21x 2020
2018
2020
Q1: 0.0x
Med: 0.36x
Q3: 3.16x
Average +14 pts over 2 years

In 2020, the interest coverage of APPLICAT POUR UTILIS RATI... (0.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 118 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 99 days. The company must finance 19 days of gap between collections and payments. Inventory turnover is 47 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 137 days of revenue, i.e. 174 k€ to permanently finance. Notable WCR improvement over the period (-55%), freeing up cash.

Operating WCR (2020) ?
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

174 007 €

Customer credit (2020) ?
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

118 j

Supplier credit (2020) ?
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

99 j

Inventory turnover (2020) ?
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

47 j

WCR in days of revenue (2020) ?
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

137 j

WCR and payment terms evolution
APPLICAT POUR UTILIS RATIONN ENERGIE

Positioning of APPLICAT POUR UTILIS RATIONN ENERGIE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (42 transactions). This range of 58 467€ to 317 895€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2020
Indicative
58k€ 154k€ 317k€
154 559 € Range: 58 467€ - 317 895€
NAF 5 année 2020

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 42 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 (Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers)

Compare APPLICAT POUR UTILIS RATIONN ENERGIE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about APPLICAT POUR UTILIS RATIONN ENERGIE

What is the revenue of APPLICAT POUR UTILIS RATIONN ENERGIE ?

The revenue of APPLICAT POUR UTILIS RATIONN ENERGIE in 2020 is 456 k€.

Is APPLICAT POUR UTILIS RATIONN ENERGIE profitable?

Yes, APPLICAT POUR UTILIS RATIONN ENERGIE generated a net profit of 58 k€ in 2020.

Where is the headquarters of APPLICAT POUR UTILIS RATIONN ENERGIE ?

The headquarters of APPLICAT POUR UTILIS RATIONN ENERGIE is located in PUICHERIC (11700), in the department Aude.

Where to find the tax return of APPLICAT POUR UTILIS RATIONN ENERGIE ?

The tax return of APPLICAT POUR UTILIS RATIONN ENERGIE 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 APPLICAT POUR UTILIS RATIONN ENERGIE operate?

APPLICAT POUR UTILIS RATIONN ENERGIE operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.