SIREN : 514807767
APS MANAGEMENT is a French company founded 16 years ago, specialized in the sector Programmation informatique. Based in ORLEANS (45000), this company of category PME shows in 2025 a revenue of 949 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 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 |
|---|---|---|---|---|---|---|
| Revenue | 948 734 € | 1 108 524 € | 1 252 069 € | 1 058 412 € | 951 854 € | 700 910 € |
| Net income | -27 729 € | 66 586 € | 222 897 € | -285 372 € | -5 513 € | 82 764 € |
| EBITDA | 208 389 € | 216 646 € | 152 615 € | -77 932 € | 190 792 € | 221 113 € |
| Net margin | -2.9% | 6.0% | 17.8% | -27.0% | -0.6% | 11.8% |
In 2025, APS MANAGEMENT achieves revenue of 949 k€. Over the period 2020-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.2%. Significant drop of -14% vs 2024. After deducting consumption (42 k€), gross margin stands at 907 k€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 208 k€, representing 22.0% of revenue. Positive scissor effect: EBITDA margin improves by +2.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -28 k€ (-2.9% of revenue), which will impact equity.
948 734 €
907 025 €
208 389 €
45 976 €
-27 729 €
22.0%
The debt ratio (= Financial debt / Equity x 100) stands at 342%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 11.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
341.743%
12.641%
11.512%
6.583
25.8%
In 2025, the debt ratio of APS MANAGEMENT (341.74) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2025, the financial autonomy of APS MANAGEMENT (12.6%) 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 2025, the repayment capacity of APS MANAGEMENT (6.58) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 116.70. 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 12.7x. Operating income very largely covers interest expenses: high safety margin.
116.698
12.718
In 2025, the liquidity ratio of APS MANAGEMENT (116.70) 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 2025, the interest coverage of APS MANAGEMENT (12.7x) 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: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 141 days. Excellent situation: suppliers finance 98 days of the operating cycle (retail model). Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 83 days of revenue, i.e. 219 k€ to permanently finance. Over 2020-2025, WCR increased by +34%, requiring additional financing.
219 233 €
43 j
141 j
12 j
83 j
Based on 120 transactions of similar company sales (all years), the value of APS MANAGEMENT is estimated at 386 256 € (range 180 300€ - 1 033 048€). With an EBITDA of 208 389€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.27x (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 120 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 MANAGEMENT with other companies in the same sector:
Voir toutes les statistiques du secteur Programmation informatique
The revenue of APS MANAGEMENT in 2025 is 949 k€.
APS MANAGEMENT recorded a net loss in 2025.
The headquarters of APS MANAGEMENT is located in ORLEANS (45000), in the department Loiret.
The tax return of APS MANAGEMENT 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 MANAGEMENT operates in the sector Programmation informatique (NAF code 62.01Z). See the 'Sector positioning' section above to compare the company with its competitors.