APSYS CPI SAINT ETIENNE : revenue, balance sheet and financial ratios

APSYS CPI SAINT ETIENNE is a French company founded 10 years ago, specialized in the sector Promotion immobilière d'autres bâtiments. Based in PARIS (75016), this company of category ETI shows in 2022 a revenue of -112 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - APSYS CPI SAINT ETIENNE (SIREN 814742664)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue -111 556 € 111 556 € 29 376 577 € 52 995 203 € 40 232 344 € 4 359 381 € N/C
Net income -190 430 € -763 329 € 669 578 € 1 180 325 € -986 439 € 105 378 € -33 505 €
EBITDA -194 735 € -763 325 € 829 609 € 1 276 551 € -984 876 € 127 576 € -33 480 €
Net margin 170.7% -684.3% 2.3% 2.2% -2.5% 2.4% N/C

Revenue and income statement

In 2022, APSYS CPI SAINT ETIENNE records a net loss of 190 k€. This deficit will reduce equity on the balance sheet.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

-111 556 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

-152 107 €

EBITDA (2022) ?
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

-194 735 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-177 922 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-190 430 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

174.6%

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Chart evolution

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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 -1140%. 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 -4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 170.7% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-1139.845%

Financial autonomy (2022) ?
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

-4.006%

Cash flow / Revenue (2022) ?
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

170.704%

Repayment capacity (2022) ?
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

-1.102

Solvency indicators evolution
APSYS CPI SAINT ETIENNE

Sector positioning

Debt ratio
-1139.85 2022
2020
2021
2022
Q1: 0.0
Med: 7.43
Q3: 207.15
Excellent -50 pts over 3 years

In 2022, the debt ratio of APSYS CPI SAINT ETIENNE (-1139.85) 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.

Financial autonomy
-4.01% 2022
2020
2021
2022
Q1: 0.05%
Med: 14.2%
Q3: 50.83%
Average -11 pts over 3 years

In 2022, the financial autonomy of APSYS CPI SAINT ETIENNE (-4.0%) 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
-1.1 years 2022
2020
2021
2022
Q1: -2.67 years
Med: 0.0 years
Q3: 2.5 years
Good -35 pts over 3 years

In 2022, the repayment capacity of APSYS CPI SAINT ETIENNE (-1.10) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 171.41. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

171.408

Interest coverage (2022) ?
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

-6.423

Liquidity indicators evolution
APSYS CPI SAINT ETIENNE

Sector positioning

Liquidity ratio
171.41 2022
2020
2021
2022
Q1: 130.95
Med: 327.63
Q3: 1054.43
Average -14 pts over 3 years

In 2022, the liquidity ratio of APSYS CPI SAINT ETIENNE (171.41) 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.

Interest coverage
-6.42x 2022
2020
2021
2022
Q1: -2.01x
Med: 0.0x
Q3: 4.33x
Average -26 pts over 3 years

In 2022, the interest coverage of APSYS CPI SAINT ETIENNE (-6.4x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Overall, WCR represents 837 days of revenue, i.e. -259 k€ to permanently finance.

Operating WCR (2022) ?
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

-259 252 €

Customer credit (2022) ?
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

0 j

Supplier credit (2022) ?
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

30 j

Inventory turnover (2022) ?
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 (2022) ?
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

837 j

WCR and payment terms evolution
APSYS CPI SAINT ETIENNE

Positioning of APSYS CPI SAINT ETIENNE in its sector

Comparison with sector Promotion immobilière d'autres bâtiments

Similar companies (Promotion immobilière d'autres bâtiments)

Compare APSYS CPI SAINT ETIENNE with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière d'autres bâtiments

Frequently asked questions about APSYS CPI SAINT ETIENNE

What is the revenue of APSYS CPI SAINT ETIENNE ?

The revenue of APSYS CPI SAINT ETIENNE in 2022 is -112 k€.

Is APSYS CPI SAINT ETIENNE profitable?

APSYS CPI SAINT ETIENNE recorded a net loss in 2022.

Where is the headquarters of APSYS CPI SAINT ETIENNE ?

The headquarters of APSYS CPI SAINT ETIENNE is located in PARIS (75016), in the department Paris.

Where to find the tax return of APSYS CPI SAINT ETIENNE ?

The tax return of APSYS CPI SAINT ETIENNE 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 APSYS CPI SAINT ETIENNE operate?

APSYS CPI SAINT ETIENNE operates in the sector Promotion immobilière d'autres bâtiments (NAF code 41.10C). See the 'Sector positioning' section above to compare the company with its competitors.