APPLICATIONS USINAGE DES PLASTIQUES POUR L'INDUSTRIE - AUPI : revenue, balance sheet and financial ratios

APPLICATIONS USINAGE DES PLASTIQUES POUR L'INDUSTRIE - AUPI is a French company founded 36 years ago, specialized in the sector Fabrication de pièces techniques à base de matières plastiques. Based in VILLERS-COTTERETS (02600), this company of category ETI shows in 2024 a revenue of 3.9 M€. 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 - APPLICATIONS USINAGE DES PLASTIQUES POUR L'INDUSTRIE - AUPI (SIREN 351468277)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 927 968 € 3 802 396 € 5 032 749 € 4 786 291 € 3 879 027 € 4 483 384 € 4 578 959 € 4 309 146 € N/C
Net income 326 109 € 79 318 € 878 111 € 730 757 € 374 037 € 410 416 € 305 829 € 345 369 € 566 426 €
EBITDA 635 003 € 222 794 € 1 339 373 € 1 145 761 € 755 578 € 844 294 € 653 090 € 692 021 € N/C
Net margin 8.3% 2.1% 17.4% 15.3% 9.6% 9.2% 6.7% 8.0% N/C

Revenue and income statement

In 2024, APPLICATIONS USINAGE DES PLASTIQUES POUR L'INDUSTRIE - AUPI achieves revenue of 3.9 M€. Activity remains stable over the period (CAGR: -1.3%). Vs 2023: +3%. After deducting consumption (639 k€), gross margin stands at 3.3 M€, i.e. a rate of 84%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 635 k€, representing 16.2% of revenue. Positive scissor effect: EBITDA margin improves by +10.3 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 326 k€, i.e. 8.3% of revenue. This profit can be retained or distributed to shareholders.

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

3 927 968 €

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

3 288 793 €

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

635 003 €

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

460 980 €

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

326 109 €

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

16.2%

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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 51%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 55%. 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 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.4% 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 (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

50.767%

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

54.515%

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

12.441%

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

1.915

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

23.7%

Solvency indicators evolution
APPLICATIONS USINAGE DES PLASTIQUES POUR L'INDUSTRIE - AUPI

Sector positioning

Debt ratio
50.77 2024
2022
2023
2024
Q1: 7.54
Med: 27.74
Q3: 63.65
Average

In 2024, the debt ratio of APPLICATIONS USINAGE DES ... (50.77) 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
54.52% 2024
2022
2023
2024
Q1: 30.63%
Med: 49.0%
Q3: 65.86%
Good

In 2024, the financial autonomy of APPLICATIONS USINAGE DES ... (54.5%) 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.

Repayment capacity
1.92 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.78 years
Q3: 2.44 years
Average +17 pts over 3 years

In 2024, the repayment capacity of APPLICATIONS USINAGE DES ... (1.92) 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 340.30. 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 1.8x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2024) ?
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

340.296

Interest coverage (2024) ?
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

1.827

Liquidity indicators evolution
APPLICATIONS USINAGE DES PLASTIQUES POUR L'INDUSTRIE - AUPI

Sector positioning

Liquidity ratio
340.3 2024
2022
2023
2024
Q1: 173.28
Med: 264.79
Q3: 378.42
Good

In 2024, the liquidity ratio of APPLICATIONS USINAGE DES ... (340.30) 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.

Interest coverage
1.83x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.4x
Q3: 11.98x
Average +10 pts over 3 years

In 2024, the interest coverage of APPLICATIONS USINAGE DES ... (1.8x) 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: 62 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. The company must finance 13 days of gap between collections and payments. Inventory turnover is 65 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 106 days of revenue, i.e. 1.2 M€ 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

1 154 273 €

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

62 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

49 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

65 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

106 j

WCR and payment terms evolution
APPLICATIONS USINAGE DES PLASTIQUES POUR L'INDUSTRIE - AUPI

Positioning of APPLICATIONS USINAGE DES PLASTIQUES POUR L'INDUSTRIE - AUPI in its sector

Comparison with sector Fabrication de pièces techniques à base de matières plastiques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (46 transactions). This range of 309 617€ to 1 806 526€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
309k€ 1016k€ 1806k€
1 016 721 € Range: 309 617€ - 1 806 526€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 46 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 (Fabrication de pièces techniques à base de matières plastiques)

Compare APPLICATIONS USINAGE DES PLASTIQUES POUR L'INDUSTRIE - AUPI with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de pièces techniques à base de matières plastiques

Frequently asked questions about APPLICATIONS USINAGE DES PLASTIQUES POUR L'INDUSTRIE - AUPI

What is the revenue of APPLICATIONS USINAGE DES PLASTIQUES POUR L'INDUSTRIE - AUPI ?

The revenue of APPLICATIONS USINAGE DES PLASTIQUES POUR L'INDUSTRIE - AUPI in 2024 is 3.9 M€.

Is APPLICATIONS USINAGE DES PLASTIQUES POUR L'INDUSTRIE - AUPI profitable?

Yes, APPLICATIONS USINAGE DES PLASTIQUES POUR L'INDUSTRIE - AUPI generated a net profit of 326 k€ in 2024.

Where is the headquarters of APPLICATIONS USINAGE DES PLASTIQUES POUR L'INDUSTRIE - AUPI ?

The headquarters of APPLICATIONS USINAGE DES PLASTIQUES POUR L'INDUSTRIE - AUPI is located in VILLERS-COTTERETS (02600), in the department Aisne.

Where to find the tax return of APPLICATIONS USINAGE DES PLASTIQUES POUR L'INDUSTRIE - AUPI ?

The tax return of APPLICATIONS USINAGE DES PLASTIQUES POUR L'INDUSTRIE - AUPI 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 APPLICATIONS USINAGE DES PLASTIQUES POUR L'INDUSTRIE - AUPI operate?

APPLICATIONS USINAGE DES PLASTIQUES POUR L'INDUSTRIE - AUPI operates in the sector Fabrication de pièces techniques à base de matières plastiques (NAF code 22.29A). See the 'Sector positioning' section above to compare the company with its competitors.