APTIV HOLDINGS FRANCE SAS : revenue, balance sheet and financial ratios

APTIV HOLDINGS FRANCE SAS is a French company founded 24 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de matériel électrique. Based in EPERNON (28230), this company of category ETI shows in 2024 a revenue of 272.1 M€. 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 - APTIV HOLDINGS FRANCE SAS (SIREN 440252625)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 272 086 051 € 219 204 115 € 167 062 154 € 174 930 034 € 190 473 261 € 273 965 881 € 11 896 229 € 11 692 568 € 12 287 918 €
Net income -15 708 160 € -21 530 922 € -24 946 665 € -13 106 309 € -13 444 801 € -40 873 059 € 381 147 € 50 197 596 € 53 249 571 €
EBITDA -11 837 902 € -16 057 839 € -23 600 995 € -20 016 582 € -24 000 733 € -9 516 739 € 280 737 € 1 301 223 € -312 414 €
Net margin -5.8% -9.8% -14.9% -7.5% -7.1% -14.9% 3.2% 429.3% 433.3%

Revenue and income statement

In 2024, APTIV HOLDINGS FRANCE SAS achieves revenue of 272.1 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +47.3%. Vs 2023, growth of +24% (219.2 M€ -> 272.1 M€). After deducting consumption (220.5 M€), gross margin stands at 51.6 M€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -11.8 M€, representing -4.4% of revenue. Positive scissor effect: EBITDA margin improves by +3.0 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -15.7 M€ (-5.8% 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

272 086 051 €

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

51 554 391 €

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

-11 837 902 €

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

-13 422 651 €

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

-15 708 160 €

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

-4.4%

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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 -324%. 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 -25%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-323.596%

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

-24.767%

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

-4.508%

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

-11.219

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

28.8%

Solvency indicators evolution
APTIV HOLDINGS FRANCE SAS

Sector positioning

Debt ratio
-323.6 2024
2022
2023
2024
Q1: 0.09
Med: 9.52
Q3: 41.62
Excellent +10 pts over 3 years

In 2024, the debt ratio of APTIV HOLDINGS FRANCE SAS (-323.60) 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
-24.77% 2024
2022
2023
2024
Q1: 24.66%
Med: 46.87%
Q3: 64.83%
Watch

In 2024, the financial autonomy of APTIV HOLDINGS FRANCE SAS (-24.8%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-11.22 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.03 years
Q3: 1.2 years
Excellent

In 2024, the repayment capacity of APTIV HOLDINGS FRANCE SAS (-11.22) 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 136.36. 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

136.357

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

-67.171

Liquidity indicators evolution
APTIV HOLDINGS FRANCE SAS

Sector positioning

Liquidity ratio
136.36 2024
2022
2023
2024
Q1: 164.48
Med: 234.82
Q3: 361.85
Watch -16 pts over 3 years

In 2024, the liquidity ratio of APTIV HOLDINGS FRANCE SAS (136.36) 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.

Interest coverage
-67.17x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.42x
Q3: 5.22x
Watch

In 2024, the interest coverage of APTIV HOLDINGS FRANCE SAS (-67.2x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 56 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. The company must finance 19 days of gap between collections and payments. Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 66 days of revenue, i.e. 49.6 M€ to permanently finance. Over 2016-2024, WCR increased by +1115%, requiring additional financing.

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

49 647 542 €

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

56 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

37 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

12 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

66 j

WCR and payment terms evolution
APTIV HOLDINGS FRANCE SAS

Positioning of APTIV HOLDINGS FRANCE SAS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de matériel électrique

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 36 369 548€ to 74 585 576€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
36369k€ 61220k€ 74585k€
61 220 474 € Range: 36 369 548€ - 74 585 576€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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 (Commerce de gros (commerce interentreprises) de matériel électrique)

Compare APTIV HOLDINGS FRANCE SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de matériel électrique

Frequently asked questions about APTIV HOLDINGS FRANCE SAS

What is the revenue of APTIV HOLDINGS FRANCE SAS ?

The revenue of APTIV HOLDINGS FRANCE SAS in 2024 is 272.1 M€.

Is APTIV HOLDINGS FRANCE SAS profitable?

APTIV HOLDINGS FRANCE SAS recorded a net loss in 2024.

Where is the headquarters of APTIV HOLDINGS FRANCE SAS ?

The headquarters of APTIV HOLDINGS FRANCE SAS is located in EPERNON (28230), in the department Eure-et-Loir.

Where to find the tax return of APTIV HOLDINGS FRANCE SAS ?

The tax return of APTIV HOLDINGS FRANCE SAS 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 APTIV HOLDINGS FRANCE SAS operate?

APTIV HOLDINGS FRANCE SAS operates in the sector Commerce de gros (commerce interentreprises) de matériel électrique (NAF code 46.69A). See the 'Sector positioning' section above to compare the company with its competitors.