SIREN : 428571269
AS2 is a French company founded 26 years ago, specialized in the sector Restauration traditionnelle. Based in PARIS (75002), this company of category PME shows in 2017 a revenue of 983 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2017 | 2016 |
|---|---|---|
| Revenue | 983 144 € | 826 288 € |
| Net income | 82 268 € | -6 102 € |
| EBITDA | 114 630 € | 13 420 € |
| Net margin | 8.4% | -0.7% |
In 2017, AS2 achieves revenue of 983 k€. Vs 2016, growth of +19% (826 k€ -> 983 k€). After deducting consumption (312 k€), gross margin stands at 671 k€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 115 k€, representing 11.7% of revenue. Positive scissor effect: EBITDA margin improves by +10.0 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 82 k€, i.e. 8.4% of revenue. This profit can be retained or distributed to shareholders.
983 144 €
671 072 €
114 630 €
104 729 €
82 268 €
11.7%
The debt ratio (= Financial debt / Equity x 100) stands at 56%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
55.87%
23.76%
9.383%
0.47
10.5%
In 2017, the debt ratio of AS2 (55.87) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2017, the financial autonomy of AS2 (23.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2017, the repayment capacity of AS2 (0.47) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 63.84. 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 16.6x. Operating income very largely covers interest expenses: high safety margin.
63.841
16.597
In 2017, the liquidity ratio of AS2 (63.84) 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.
In 2017, the interest coverage of AS2 (16.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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: 48 days. Excellent situation: suppliers finance 48 days of the operating cycle (retail model). Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-6 days): operations structurally generate cash.
-17 362 €
0 j
48 j
8 j
-6 j
Based on 1033 transactions of similar company sales in 2017, the value of AS2 is estimated at 722 629 € (range 409 241€ - 1 180 099€). With an EBITDA of 114 630€, the sector multiple of 6.5x is applied. The price/revenue ratio is 0.68x (in line with sector norms). 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.
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This estimate is based on the analysis of 1033 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare AS2 with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of AS2 in 2017 is 983 k€.
Yes, AS2 generated a net profit of 82 k€ in 2017.
The headquarters of AS2 is located in PARIS (75002), in the department Paris.
The tax return of AS2 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).
AS2 operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.