ASPECT SERVICE ENVIRONNEMENT : revenue, balance sheet and financial ratios

ASPECT SERVICE ENVIRONNEMENT is a French company founded 37 years ago, specialized in the sector Activités spécialisées, scientifiques et techniques diverses. Based in ENNERY (57365), this company of category PME shows in 2023 a revenue of 2.0 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 - ASPECT SERVICE ENVIRONNEMENT (SIREN 347515306)
Indicator 2023 2022 2020 2019 2018 2017 2016
Revenue 1 970 056 € 1 801 058 € 1 709 256 € 1 797 638 € 1 761 918 € 1 889 160 € 1 985 960 €
Net income 6 869 € 17 872 € -73 316 € 1 302 € 537 € -15 388 € 15 740 €
EBITDA -31 759 € 1 978 € -120 947 € -20 589 € -45 336 € -64 939 € -34 167 €
Net margin 0.3% 1.0% -4.3% 0.1% 0.0% -0.8% 0.8%

Revenue and income statement

In 2023, ASPECT SERVICE ENVIRONNEMENT achieves revenue of 2.0 M€. Activity remains stable over the period (CAGR: -0.1%). Vs 2022: +9%. After deducting consumption (205 k€), gross margin stands at 1.8 M€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -32 k€, representing -1.6% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 970 056 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 765 015 €

EBITDA (2023) ?
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

-31 759 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-62 247 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

6 869 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.6%

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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 33%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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 5.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

32.731%

Financial autonomy (2023) ?
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

41.425%

Cash flow / Revenue (2023) ?
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

1.694%

Repayment capacity (2023) ?
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

5.235

Asset age ratio (2023) ?
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

10.5%

Solvency indicators evolution
ASPECT SERVICE ENVIRONNEMENT

Sector positioning

Debt ratio
32.73 2023
2020
2022
2023
Q1: 0.0
Med: 5.04
Q3: 47.13
Average +6 pts over 3 years

In 2023, the debt ratio of ASPECT SERVICE ENVIRONNEMENT (32.73) 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
41.42% 2023
2020
2022
2023
Q1: 4.21%
Med: 32.28%
Q3: 62.31%
Good

In 2023, the financial autonomy of ASPECT SERVICE ENVIRONNEMENT (41.4%) 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
5.24 years 2023
2020
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.59 years
Watch +50 pts over 3 years

In 2023, the repayment capacity of ASPECT SERVICE ENVIRONNEMENT (5.24) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 192.08. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

192.084

Interest coverage (2023) ?
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

-29.973

Liquidity indicators evolution
ASPECT SERVICE ENVIRONNEMENT

Sector positioning

Liquidity ratio
192.08 2023
2020
2022
2023
Q1: 141.95
Med: 253.16
Q3: 501.55
Average

In 2023, the liquidity ratio of ASPECT SERVICE ENVIRONNEMENT (192.08) 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
-29.97x 2023
2020
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.76x
Average

In 2023, the interest coverage of ASPECT SERVICE ENVIRONNEMENT (-30.0x) 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: 59 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 72 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 124 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 148 days of revenue, i.e. 810 k€ to permanently finance. Over 2016-2023, WCR increased by +25%, requiring additional financing.

Operating WCR (2023) ?
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

809 713 €

Customer credit (2023) ?
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

59 j

Supplier credit (2023) ?
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

72 j

Inventory turnover (2023) ?
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

124 j

WCR in days of revenue (2023) ?
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

148 j

WCR and payment terms evolution
ASPECT SERVICE ENVIRONNEMENT

Positioning of ASPECT SERVICE ENVIRONNEMENT in its sector

Comparison with sector Activités spécialisées, scientifiques et techniques diverses

Valuation estimate

Based on 98 transactions of similar company sales (all years), the value of ASPECT SERVICE ENVIRONNEMENT is estimated at 442 985 € (range 143 768€ - 749 424€). The price/revenue ratio is 0.36x (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 2023
98 tx
143k€ 442k€ 749k€
442 985 € Range: 143 768€ - 749 424€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
1 970 056 € × 0.36x
Estimation 716 084 €
235 139€ - 1 211 654€
Net Income Multiple 20%
6 869 € × 4.9x
Estimation 33 339 €
6 713€ - 56 081€
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 spécialisées, scientifiques et techniques diverses)

Compare ASPECT SERVICE ENVIRONNEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités spécialisées, scientifiques et techniques diverses

Frequently asked questions about ASPECT SERVICE ENVIRONNEMENT

What is the revenue of ASPECT SERVICE ENVIRONNEMENT ?

The revenue of ASPECT SERVICE ENVIRONNEMENT in 2023 is 2.0 M€.

Is ASPECT SERVICE ENVIRONNEMENT profitable?

Yes, ASPECT SERVICE ENVIRONNEMENT generated a net profit of 7 k€ in 2023.

Where is the headquarters of ASPECT SERVICE ENVIRONNEMENT ?

The headquarters of ASPECT SERVICE ENVIRONNEMENT is located in ENNERY (57365), in the department Moselle.

Where to find the tax return of ASPECT SERVICE ENVIRONNEMENT ?

The tax return of ASPECT SERVICE ENVIRONNEMENT 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 ASPECT SERVICE ENVIRONNEMENT operate?

ASPECT SERVICE ENVIRONNEMENT operates in the sector Activités spécialisées, scientifiques et techniques diverses (NAF code 74.90B). See the 'Sector positioning' section above to compare the company with its competitors.