AQUA DEVELOPPEMENT ET MANAGEMENT : revenue, balance sheet and financial ratios

AQUA DEVELOPPEMENT ET MANAGEMENT is a French company founded 21 years ago, specialized in the sector Activités des sociétés holding. Based in ESTRABLIN (38780), this company of category PME shows in 2021 a revenue of 76 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 - AQUA DEVELOPPEMENT ET MANAGEMENT (SIREN 480438134)
Indicator 2021 2020 2019 2017
Revenue 76 235 € 66 000 € 66 000 € 66 000 €
Net income 15 591 € -13 543 € 9 135 € 2 178 €
EBITDA -1 786 € -5 803 € 9 976 € 2 876 €
Net margin 20.5% -20.5% 13.8% 3.3%

Revenue and income statement

In 2021, AQUA DEVELOPPEMENT ET MANAGEMENT achieves revenue of 76 k€. Revenue is growing positively over 4 years (CAGR: +3.7%). Vs 2020, growth of +16% (66 k€ -> 76 k€). After deducting consumption (0 €), gross margin stands at 76 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 -2 k€, representing -2.3% of revenue. Positive scissor effect: EBITDA margin improves by +6.4 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 16 k€, i.e. 20.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

76 235 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

76 235 €

EBITDA (2021) ?
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

-1 786 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 875 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

15 591 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.3%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 23%. 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 56%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

22.547%

Financial autonomy (2021) ?
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

55.544%

Cash flow / Revenue (2021) ?
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

-2.819%

Repayment capacity (2021) ?
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

-4.884

Solvency indicators evolution
AQUA DEVELOPPEMENT ET MANAGEMENT

Sector positioning

Debt ratio
22.55 2021
2019
2020
2021
Q1: 0.13
Med: 15.19
Q3: 84.93
Average +27 pts over 3 years

In 2021, the debt ratio of AQUA DEVELOPPEMENT ET MAN... (22.55) 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
55.54% 2021
2019
2020
2021
Q1: 21.52%
Med: 60.87%
Q3: 89.3%
Average -12 pts over 3 years

In 2021, the financial autonomy of AQUA DEVELOPPEMENT ET MAN... (55.5%) 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
-4.88 years 2021
2019
2020
2021
Q1: -0.0 years
Med: 0.11 years
Q3: 3.68 years
Excellent

In 2021, the repayment capacity of AQUA DEVELOPPEMENT ET MAN... (-4.88) 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 222.00. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

221.998

Interest coverage (2021) ?
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

0.0

Liquidity indicators evolution
AQUA DEVELOPPEMENT ET MANAGEMENT

Sector positioning

Liquidity ratio
222.0 2021
2019
2020
2021
Q1: 108.17
Med: 446.13
Q3: 2343.75
Average +8 pts over 3 years

In 2021, the liquidity ratio of AQUA DEVELOPPEMENT ET MAN... (222.00) 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
0.0x 2021
2019
2020
2021
Q1: -44.79x
Med: 0.0x
Q3: 0.0x
Good -25 pts over 3 years

In 2021, the interest coverage of AQUA DEVELOPPEMENT ET MAN... (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 19 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4 days. The company must finance 15 days of gap between collections and payments. WCR is negative (-92 days): operations structurally generate cash. Over 2017-2021, WCR increased by +21%, requiring additional financing.

Operating WCR (2021) ?
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

-19 525 €

Customer credit (2021) ?
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

19 j

Supplier credit (2021) ?
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

4 j

Inventory turnover (2021) ?
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 (2021) ?
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

-92 j

WCR and payment terms evolution
AQUA DEVELOPPEMENT ET MANAGEMENT

Positioning of AQUA DEVELOPPEMENT ET MANAGEMENT in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 98 transactions of similar company sales in 2021, the value of AQUA DEVELOPPEMENT ET MANAGEMENT is estimated at 51 126 € (range 20 491€ - 129 042€). The price/revenue ratio is 0.46x (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 2021
98 tx
20k€ 51k€ 129k€
51 126 € Range: 20 491€ - 129 042€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
76 235 € × 0.46x
Estimation 35 389 €
17 303€ - 74 263€
Net Income Multiple 20%
15 591 € × 4.8x
Estimation 74 733 €
25 274€ - 211 211€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 98 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 (Activités des sociétés holding)

Compare AQUA DEVELOPPEMENT ET MANAGEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about AQUA DEVELOPPEMENT ET MANAGEMENT

What is the revenue of AQUA DEVELOPPEMENT ET MANAGEMENT ?

The revenue of AQUA DEVELOPPEMENT ET MANAGEMENT in 2021 is 76 k€.

Is AQUA DEVELOPPEMENT ET MANAGEMENT profitable?

Yes, AQUA DEVELOPPEMENT ET MANAGEMENT generated a net profit of 16 k€ in 2021.

Where is the headquarters of AQUA DEVELOPPEMENT ET MANAGEMENT ?

The headquarters of AQUA DEVELOPPEMENT ET MANAGEMENT is located in ESTRABLIN (38780), in the department Isere.

Where to find the tax return of AQUA DEVELOPPEMENT ET MANAGEMENT ?

The tax return of AQUA DEVELOPPEMENT ET 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).

In which sector does AQUA DEVELOPPEMENT ET MANAGEMENT operate?

AQUA DEVELOPPEMENT ET MANAGEMENT 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.