SIREN : 311198873
APREST is a French company founded 32 years ago, specialized in the sector Autres intermédiaires du commerce en denrées, boissons et tabac. Based in CRETEIL (94000), this company of category GE shows in 2024 a revenue of 52.7 M€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 52 668 025 € | 55 435 323 € | 51 327 530 € | 52 602 732 € | 73 770 883 € | 102 401 973 € | 103 104 735 € | 106 053 713 € | 112 870 209 € |
| Net income | 29 584 171 € | 27 764 511 € | 24 643 203 € | 26 980 724 € | 38 739 612 € | 52 942 783 € | 51 372 528 € | 47 146 567 € | 47 329 446 € |
| EBITDA | 43 690 020 € | 41 407 085 € | 36 037 501 € | 38 652 468 € | 56 490 846 € | 83 022 640 € | 85 767 983 € | 86 797 232 € | 90 793 566 € |
| Net margin | 56.2% | 50.1% | 48.0% | 51.3% | 52.5% | 51.7% | 49.8% | 44.5% | 41.9% |
In 2024, APREST achieves revenue of 52.7 M€. Revenue is declining over the period 2016-2024 (CAGR: -9.1%). Slight decline of -5% vs 2023. After deducting consumption (574 k€), gross margin stands at 52.1 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 43.7 M€, representing 83.0% of revenue. Positive scissor effect: EBITDA margin improves by +8.3 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 29.6 M€, i.e. 56.2% of revenue. This profit can be retained or distributed to shareholders.
52 668 025 €
52 094 432 €
43 690 020 €
43 622 749 €
29 584 171 €
83.0%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 55.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.001%
19.254%
55.75%
0.0
In 2024, the debt ratio of APREST (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of APREST (19.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of APREST (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 123.82. 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 8.6x. Operating income very largely covers interest expenses: high safety margin.
123.821
8.576
In 2024, the liquidity ratio of APREST (123.82) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of APREST (8.6x) 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: 724 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 3132 days. Excellent situation: suppliers finance 2408 days of the operating cycle (retail model). Overall, WCR represents 820 days of revenue, i.e. 120.0 M€ to permanently finance.
119 996 721 €
724 j
3132 j
0 j
820 j
Indicative estimate only : the number of comparable transactions in this sector is limited (49 transactions). This range of 19 207 919€ to 85 064 480€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 49 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 APREST with other companies in the same sector:
The revenue of APREST in 2024 is 52.7 M€.
Yes, APREST generated a net profit of 29.6 M€ in 2024.
The headquarters of APREST is located in CRETEIL (94000), in the department Val-de-Marne.
The tax return of APREST 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).
APREST operates in the sector Autres intermédiaires du commerce en denrées, boissons et tabac (NAF code 46.17B). See the 'Sector positioning' section above to compare the company with its competitors.