APROLIS FINANCE : revenue, balance sheet and financial ratios

APROLIS FINANCE is a French company founded 40 years ago, specialized in the sector Location et location-bail d'autres machines, équipements et biens matériels n.c.a. . Based in LEVALLOIS-PERRET (92300), this company of category GE shows in 2023 a revenue of 32.2 M€. 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

Financial history - APROLIS FINANCE (SIREN 337646798)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 32 155 743 € 77 323 113 € 74 968 807 € 78 121 392 € 79 998 048 € N/C 79 639 393 € 83 951 272 €
Net income 1 295 565 € 5 034 510 € 1 489 784 € 3 960 421 € 4 640 509 € 5 224 789 € 6 912 120 € 3 766 339 €
EBITDA 32 155 743 € 47 424 801 € 45 098 572 € 15 710 748 € 79 817 063 € N/C 49 268 647 € 83 786 154 €
Net margin 4.0% 6.5% 2.0% 5.1% 5.8% N/C 8.7% 4.5%

Revenue and income statement

In 2023, APROLIS FINANCE achieves revenue of 32.2 M€. Revenue is declining over the period 2016-2023 (CAGR: -12.8%). Significant drop of -58% vs 2022. After deducting consumption (0 €), gross margin stands at 32.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 32.2 M€, representing 100.0% of revenue. Positive scissor effect: EBITDA margin improves by +38.7 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 1.3 M€, i.e. 4.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

32 155 743 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

32 155 743 €

EBITDA (2023) ?
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

32 155 743 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 295 565 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

100.0%

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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 478%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 15.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 29.7% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

477.715%

Financial autonomy (2023) ?
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

16.38%

Cash flow / Revenue (2023) ?
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

29.747%

Repayment capacity (2023) ?
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

15.628

Asset age ratio (2023) ?
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

49.0%

Solvency indicators evolution
APROLIS FINANCE

Sector positioning

Debt ratio
477.71 2023
2021
2022
2023
Q1: -133.52
Med: 0.0
Q3: 28.34
Average

In 2023, the debt ratio of APROLIS FINANCE (477.71) 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
16.38% 2023
2021
2022
2023
Q1: -59.97%
Med: 29.74%
Q3: 62.22%
Average

In 2023, the financial autonomy of APROLIS FINANCE (16.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
15.63 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.74 years
Q3: 2.93 years
Watch

In 2023, the repayment capacity of APROLIS FINANCE (15.63) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 232.20. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

232.203

Interest coverage (2023) ?
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

0.0

Liquidity indicators evolution
APROLIS FINANCE

Sector positioning

Liquidity ratio
232.2 2023
2021
2022
2023
Q1: 3.92
Med: 102.91
Q3: 272.89
Good -6 pts over 3 years

In 2023, the liquidity ratio of APROLIS FINANCE (232.20) 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
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.49x
Q3: 3.58x
Average -34 pts over 3 years

In 2023, the interest coverage of APROLIS FINANCE (0.0x) 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: 167 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The gap of 167 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-130 days): operations structurally generate cash. Notable WCR improvement over the period (-230%), freeing up cash.

Operating WCR (2023) ?
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

-11 642 308 €

Customer credit (2023) ?
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

167 j

Supplier credit (2023) ?
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

0 j

Inventory turnover (2023) ?
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

0 j

WCR in days of revenue (2023) ?
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

-130 j

WCR and payment terms evolution
APROLIS FINANCE

Positioning of APROLIS FINANCE in its sector

Comparison with sector Location et location-bail d'autres machines, équipements et biens matériels n.c.a.

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions). This range of 40 452 160€ to 69 565 003€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
40452k€ 45159k€ 69565k€
45 159 526 € Range: 40 452 160€ - 69 565 003€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 38 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 (Location et location-bail d'autres machines, équipements et biens matériels n.c.a. )

Compare APROLIS FINANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail d'autres machines, équipements et biens matériels n.c.a.

Frequently asked questions about APROLIS FINANCE

What is the revenue of APROLIS FINANCE ?

The revenue of APROLIS FINANCE in 2023 is 32.2 M€.

Is APROLIS FINANCE profitable?

Yes, APROLIS FINANCE generated a net profit of 1.3 M€ in 2023.

Where is the headquarters of APROLIS FINANCE ?

The headquarters of APROLIS FINANCE is located in LEVALLOIS-PERRET (92300), in the department Hauts-de-Seine.

Where to find the tax return of APROLIS FINANCE ?

The tax return of APROLIS FINANCE 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 APROLIS FINANCE operate?

APROLIS FINANCE operates in the sector Location et location-bail d'autres machines, équipements et biens matériels n.c.a. (NAF code 77.39Z). See the 'Sector positioning' section above to compare the company with its competitors.