ARDOISE ZINGUERIE COUVERTURE SERVICES (A.Z.C.S) : revenue, balance sheet and financial ratios

ARDOISE ZINGUERIE COUVERTURE SERVICES (A.Z.C.S) is a French company founded 12 years ago, specialized in the sector Travaux de couverture par éléments. Based in LE PERREUX-SUR-MARNE (94170), this company of category PME shows in 2024 a revenue of 2.8 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 - ARDOISE ZINGUERIE COUVERTURE SERVICES (A.Z.C.S) (SIREN 801758665)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 2 771 523 € 2 694 146 € 2 700 201 € 1 375 729 € 1 365 342 € 967 940 € N/C N/C
Net income 107 537 € 242 064 € 74 559 € 26 633 € 6 120 € 21 831 € 55 186 € 83 099 €
EBITDA 188 961 € 328 843 € 118 155 € 45 185 € 16 353 € -25 969 € N/C N/C
Net margin 3.9% 9.0% 2.8% 1.9% 0.4% 2.3% N/C N/C

Revenue and income statement

In 2024, ARDOISE ZINGUERIE COUVERTURE SERVICES (A.Z.C.S) achieves revenue of 2.8 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +23.4%. Vs 2023: +3%. After deducting consumption (222 k€), gross margin stands at 2.5 M€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 189 k€, representing 6.8% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -43%, reducing margin by 5.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 108 k€, i.e. 3.9% of revenue. This profit can be retained or distributed to shareholders.

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

2 771 523 €

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

2 549 424 €

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

188 961 €

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

175 911 €

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

107 537 €

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

6.8%

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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 16%. 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 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

16.154%

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

55.482%

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

5.37%

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

0.692

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

32.0%

Solvency indicators evolution
ARDOISE ZINGUERIE COUVERTURE SERVICES (A.Z.C.S)

Sector positioning

Debt ratio
16.15 2024
2022
2023
2024
Q1: 4.55
Med: 19.76
Q3: 51.32
Good -31 pts over 3 years

In 2024, the debt ratio of ARDOISE ZINGUERIE COUVERT... (16.15) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
55.48% 2024
2022
2023
2024
Q1: 20.21%
Med: 41.48%
Q3: 58.46%
Good +28 pts over 3 years

In 2024, the financial autonomy of ARDOISE ZINGUERIE COUVERT... (55.5%) 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
0.69 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.33 years
Q3: 1.23 years
Average -15 pts over 3 years

In 2024, the repayment capacity of ARDOISE ZINGUERIE COUVERT... (0.69) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 273.01. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.

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

273.01

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

0.637

Liquidity indicators evolution
ARDOISE ZINGUERIE COUVERTURE SERVICES (A.Z.C.S)

Sector positioning

Liquidity ratio
273.01 2024
2022
2023
2024
Q1: 152.81
Med: 217.71
Q3: 316.62
Good +6 pts over 3 years

In 2024, the liquidity ratio of ARDOISE ZINGUERIE COUVERT... (273.01) 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
0.64x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.51x
Q3: 2.62x
Good -24 pts over 3 years

In 2024, the interest coverage of ARDOISE ZINGUERIE COUVERT... (0.6x) 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: 84 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. The gap of 69 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 99 days of revenue, i.e. 764 k€ to permanently finance.

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

763 555 €

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

84 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

15 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

0 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

99 j

WCR and payment terms evolution
ARDOISE ZINGUERIE COUVERTURE SERVICES (A.Z.C.S)

Positioning of ARDOISE ZINGUERIE COUVERTURE SERVICES (A.Z.C.S) in its sector

Comparison with sector Travaux de couverture par éléments

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 246 475€ to 883 397€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
246k€ 398k€ 883k€
398 470 € Range: 246 475€ - 883 397€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 (Travaux de couverture par éléments)

Compare ARDOISE ZINGUERIE COUVERTURE SERVICES (A.Z.C.S) with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de couverture par éléments

Frequently asked questions about ARDOISE ZINGUERIE COUVERTURE SERVICES (A.Z.C.S)

What is the revenue of ARDOISE ZINGUERIE COUVERTURE SERVICES (A.Z.C.S) ?

The revenue of ARDOISE ZINGUERIE COUVERTURE SERVICES (A.Z.C.S) in 2024 is 2.8 M€.

Is ARDOISE ZINGUERIE COUVERTURE SERVICES (A.Z.C.S) profitable?

Yes, ARDOISE ZINGUERIE COUVERTURE SERVICES (A.Z.C.S) generated a net profit of 108 k€ in 2024.

Where is the headquarters of ARDOISE ZINGUERIE COUVERTURE SERVICES (A.Z.C.S) ?

The headquarters of ARDOISE ZINGUERIE COUVERTURE SERVICES (A.Z.C.S) is located in LE PERREUX-SUR-MARNE (94170), in the department Val-de-Marne.

Where to find the tax return of ARDOISE ZINGUERIE COUVERTURE SERVICES (A.Z.C.S) ?

The tax return of ARDOISE ZINGUERIE COUVERTURE SERVICES (A.Z.C.S) 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 ARDOISE ZINGUERIE COUVERTURE SERVICES (A.Z.C.S) operate?

ARDOISE ZINGUERIE COUVERTURE SERVICES (A.Z.C.S) operates in the sector Travaux de couverture par éléments (NAF code 43.91B). See the 'Sector positioning' section above to compare the company with its competitors.