SIREN : 440793552
A.P.S. is a French company founded 24 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in SENS (89100), this company of category PME shows in 2024 a revenue of 9.2 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
| Indicator | 2024 | 2023 | 2022 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 9 214 351 € | N/C | N/C | 9 515 174 € | N/C | 7 740 503 € | N/C |
| Net income | 96 707 € | 273 894 € | 267 653 € | 147 943 € | 160 091 € | 77 885 € | 69 119 € |
| EBITDA | 144 502 € | N/C | N/C | 196 497 € | N/C | 101 251 € | N/C |
| Net margin | 1.0% | N/C | N/C | 1.6% | N/C | 1.0% | N/C |
In 2024, A.P.S. achieves revenue of 9.2 M€. Revenue is growing positively over 7 years (CAGR: +2.5%). After deducting consumption (7.7 M€), gross margin stands at 1.5 M€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 145 k€, representing 1.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 97 k€, i.e. 1.0% of revenue. This profit can be retained or distributed to shareholders.
9 214 351 €
1 469 786 €
144 502 €
167 236 €
96 707 €
1.6%
The debt ratio (= Financial debt / Equity x 100) stands at 50%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 13.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
49.529%
36.262%
0.718%
13.597
34.7%
In 2024, the debt ratio of A.P.S. (49.53) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of A.P.S. (36.3%) 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.
In 2024, the repayment capacity of A.P.S. (13.60) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 218.77. 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 30.5x. Operating income very largely covers interest expenses: high safety margin.
218.771
30.504
In 2024, the liquidity ratio of A.P.S. (218.77) 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.
In 2024, the interest coverage of A.P.S. (30.5x) 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: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. Excellent situation: suppliers finance 63 days of the operating cycle (retail model). Inventory turnover is 170 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 165 days of revenue, i.e. 4.2 M€ to permanently finance.
4 226 254 €
10 j
73 j
170 j
165 j
Based on 148 transactions of similar company sales in 2024, the value of A.P.S. is estimated at 610 417 € (range 273 102€ - 1 116 172€). With an EBITDA of 144 502€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.16x (conservative valuation). 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.
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This estimate is based on the analysis of 148 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 A.P.S. with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers
The revenue of A.P.S. in 2024 is 9.2 M€.
Yes, A.P.S. generated a net profit of 97 k€ in 2024.
The headquarters of A.P.S. is located in SENS (89100), in the department Yonne.
The tax return of A.P.S. 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).
A.P.S. operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.