APT AROMATIQUES : revenue, balance sheet and financial ratios

APT AROMATIQUES is a French company founded 27 years ago, specialized in the sector Autres intermédiaires du commerce en produits divers. Based in SAINT-SATURNIN-LES-APT (84490), this company of category PME shows in 2024 a revenue of 607 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 - APT AROMATIQUES (SIREN 420803405)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 606 870 € 647 643 € N/C N/C N/C N/C N/C 1 528 102 € 1 866 993 €
Net income -31 798 € -36 644 € 233 329 € -68 499 € -38 497 € -30 660 € 74 038 € 21 351 € 5 683 €
EBITDA -51 984 € -38 645 € N/C N/C N/C N/C N/C 28 863 € 2 595 €
Net margin -5.2% -5.7% N/C N/C N/C N/C N/C 1.4% 0.3%

Revenue and income statement

In 2024, APT AROMATIQUES achieves revenue of 607 k€. Revenue is declining over the period 2016-2024 (CAGR: -13.1%). Slight decline of -6% vs 2023. After deducting consumption (511 k€), gross margin stands at 96 k€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -52 k€, representing -8.6% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -35%, reducing margin by 2.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -32 k€ (-5.2% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

606 870 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

95 941 €

EBITDA (2024) ?
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

-51 984 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-47 670 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-31 798 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-8.6%

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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 20%. 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 65%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

19.831%

Financial autonomy (2024) ?
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

65.069%

Cash flow / Revenue (2024) ?
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

-5.468%

Repayment capacity (2024) ?
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

-3.013

Solvency indicators evolution
APT AROMATIQUES

Sector positioning

Debt ratio
19.83 2024
2022
2023
2024
Q1: 0.0
Med: 6.15
Q3: 45.95
Average

In 2024, the debt ratio of APT AROMATIQUES (19.83) 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
65.07% 2024
2022
2023
2024
Q1: 3.97%
Med: 34.0%
Q3: 67.32%
Good

In 2024, the financial autonomy of APT AROMATIQUES (65.1%) 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.

Repayment capacity
-3.01 years 2024
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.8 years
Excellent

In 2024, the repayment capacity of APT AROMATIQUES (-3.01) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 441.05. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

441.049

Interest coverage (2024) ?
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

-0.173

Liquidity indicators evolution
APT AROMATIQUES

Sector positioning

Liquidity ratio
441.05 2024
2022
2023
2024
Q1: 139.4
Med: 252.5
Q3: 584.37
Good -11 pts over 3 years

In 2024, the liquidity ratio of APT AROMATIQUES (441.05) 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
-0.17x 2024
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.95x
Average

In 2024, the interest coverage of APT AROMATIQUES (-0.2x) 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: 100 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 99 days. The company must finance 1 days of gap between collections and payments. Inventory turnover is 75 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 288 days of revenue, i.e. 485 k€ to permanently finance. Notable WCR improvement over the period (-48%), freeing up cash.

Operating WCR (2024) ?
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

485 114 €

Customer credit (2024) ?
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

100 j

Supplier credit (2024) ?
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

99 j

Inventory turnover (2024) ?
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

75 j

WCR in days of revenue (2024) ?
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

288 j

WCR and payment terms evolution
APT AROMATIQUES

Positioning of APT AROMATIQUES in its sector

Comparison with sector Autres intermédiaires du commerce en produits divers

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of APT AROMATIQUES is estimated at 196 057 € (range 109 197€ - 465 884€). The price/revenue ratio is 0.32x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
85 tx
109k€ 196k€ 465k€
196 057 € Range: 109 197€ - 465 884€
NAF 5 all-time

Valuation method used

Revenue Multiple
606 870 € × 0.32x = 196 057 €
Range: 109 198€ - 465 885€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Autres intermédiaires du commerce en produits divers)

Compare APT AROMATIQUES with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en produits divers

Frequently asked questions about APT AROMATIQUES

What is the revenue of APT AROMATIQUES ?

The revenue of APT AROMATIQUES in 2024 is 607 k€.

Is APT AROMATIQUES profitable?

APT AROMATIQUES recorded a net loss in 2024.

Where is the headquarters of APT AROMATIQUES ?

The headquarters of APT AROMATIQUES is located in SAINT-SATURNIN-LES-APT (84490), in the department Vaucluse.

Where to find the tax return of APT AROMATIQUES ?

The tax return of APT AROMATIQUES 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 APT AROMATIQUES operate?

APT AROMATIQUES operates in the sector Autres intermédiaires du commerce en produits divers (NAF code 46.19B). See the 'Sector positioning' section above to compare the company with its competitors.