ASSISTANCE PROGRAMMATION REALISATION : revenue, balance sheet and financial ratios

ASSISTANCE PROGRAMMATION REALISATION is a French company founded 31 years ago, specialized in the sector Ingénierie, études techniques. Based in GAGNAC-SUR-CERE (46130), this company of category PME shows in 2017 a revenue of 1.1 M€. 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

Financial history - ASSISTANCE PROGRAMMATION REALISATION (SIREN 400903191)
Indicator 2025 2023 2021 2018 2017 2016
Revenue N/C N/C N/C N/C 1 109 658 € 1 301 139 €
Net income 107 430 € 23 815 € 88 510 € 41 808 € 28 790 € 79 671 €
EBITDA N/C N/C N/C N/C 46 614 € 177 309 €
Net margin N/C N/C N/C N/C 2.6% 6.1%

Revenue and income statement

In 2025, ASSISTANCE PROGRAMMATION REALISATION generates positive net income of 107 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 80 k€ -> 107 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

107 430 €

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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 53%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 49%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

53.395%

Financial autonomy (2025) ?
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

48.645%

Asset age ratio (2025) ?
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

14.1%

Solvency indicators evolution
ASSISTANCE PROGRAMMATION REALISATION

Sector positioning

Debt ratio
53.4 2025
2021
2023
2025
Q1: 0.13
Med: 10.92
Q3: 42.13
Average

In 2025, the debt ratio of ASSISTANCE PROGRAMMATION ... (53.40) 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
48.65% 2025
2021
2023
2025
Q1: 18.6%
Med: 42.54%
Q3: 63.62%
Good

In 2025, the financial autonomy of ASSISTANCE PROGRAMMATION ... (48.6%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 371.88. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

371.878

Liquidity indicators evolution
ASSISTANCE PROGRAMMATION REALISATION

Sector positioning

Liquidity ratio
371.88 2025
2021
2023
2025
Q1: 163.68
Med: 247.89
Q3: 406.57
Good -6 pts over 3 years

In 2025, the liquidity ratio of ASSISTANCE PROGRAMMATION ... (371.88) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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

0 j

Supplier credit (2025) ?
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

0 j

Inventory turnover (2025) ?
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 and payment terms evolution
ASSISTANCE PROGRAMMATION REALISATION

Positioning of ASSISTANCE PROGRAMMATION REALISATION in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (34 transactions). This range of 55 142€ to 345 164€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
55k€ 141k€ 345k€
141 509 € Range: 55 142€ - 345 164€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 34 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 (Ingénierie, études techniques)

Compare ASSISTANCE PROGRAMMATION REALISATION with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about ASSISTANCE PROGRAMMATION REALISATION

What is the revenue of ASSISTANCE PROGRAMMATION REALISATION ?

The revenue of ASSISTANCE PROGRAMMATION REALISATION in 2017 is 1.1 M€.

Is ASSISTANCE PROGRAMMATION REALISATION profitable?

Yes, ASSISTANCE PROGRAMMATION REALISATION generated a net profit of 107 k€ in 2025.

Where is the headquarters of ASSISTANCE PROGRAMMATION REALISATION ?

The headquarters of ASSISTANCE PROGRAMMATION REALISATION is located in GAGNAC-SUR-CERE (46130), in the department Lot.

Where to find the tax return of ASSISTANCE PROGRAMMATION REALISATION ?

The tax return of ASSISTANCE PROGRAMMATION REALISATION 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 ASSISTANCE PROGRAMMATION REALISATION operate?

ASSISTANCE PROGRAMMATION REALISATION operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.