SIREN : 482859493
APS DEVELOPPEMENT is a French company founded 20 years ago, specialized in the sector Activités des sociétés holding. Based in LA FORET-FOUESNANT (29940), this company of category PME shows in 2024 a revenue of 110 k€. 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 | 2016 |
|---|---|---|---|
| Revenue | 110 411 € | 104 378 € | 7 108 140 € |
| Net income | 44 145 € | 41 664 € | 166 923 € |
| EBITDA | 71 356 € | 58 793 € | 250 272 € |
| Net margin | 40.0% | 39.9% | 2.3% |
In 2024, APS DEVELOPPEMENT achieves revenue of 110 k€. Revenue is declining over the period 2016-2024 (CAGR: -40.6%). Vs 2023: +6%. After deducting consumption (0 €), gross margin stands at 110 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 71 k€, representing 64.6% 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 44 k€, i.e. 40.0% of revenue. This profit can be retained or distributed to shareholders.
110 411 €
110 411 €
71 356 €
47 148 €
44 145 €
64.6%
The debt ratio (= Financial debt / Equity x 100) stands at 24%. 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 75%. 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 2.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 61.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
23.7%
75.267%
61.91%
2.868
56.6%
In 2024, the debt ratio of APS DEVELOPPEMENT (23.70) 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 APS DEVELOPPEMENT (75.3%) 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 APS DEVELOPPEMENT (2.87) 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 668.60. 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 4.9x. Financial charges are adequately covered by operations.
668.595
4.908
In 2024, the liquidity ratio of APS DEVELOPPEMENT (668.60) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of APS DEVELOPPEMENT (4.9x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Overall, WCR represents 737 days of revenue, i.e. 226 k€ to permanently finance. Notable WCR improvement over the period (-87%), freeing up cash.
226 159 €
0 j
28 j
0 j
737 j
Based on 54 transactions of similar company sales
in 2024,
the value of APS DEVELOPPEMENT is estimated at
204 925 €
(range 49 559€ - 386 448€).
With an EBITDA of 71 356€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.59x
(in line with sector norms).
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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 54 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 APS DEVELOPPEMENT with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of APS DEVELOPPEMENT in 2024 is 110 k€.
Yes, APS DEVELOPPEMENT generated a net profit of 44 k€ in 2024.
The headquarters of APS DEVELOPPEMENT is located in LA FORET-FOUESNANT (29940), in the department Finistere.
The tax return of APS DEVELOPPEMENT 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).
APS DEVELOPPEMENT operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.