ASSURANCES AUDIT CONSEIL - AAC : revenue, balance sheet and financial ratios

ASSURANCES AUDIT CONSEIL - AAC is a French company founded 10 years ago, specialized in the sector Activités des agents et courtiers d'assurances. Based in VALENCE (26000), this company of category PME shows in 2018 a revenue of 90 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ASSURANCES AUDIT CONSEIL - AAC (SIREN 814003224)
Indicator 2018 2017 2016
Revenue 90 473 € 73 386 € 65 893 €
Net income 20 857 € 17 002 € 28 166 €
EBITDA 36 938 € 33 249 € 35 731 €
Net margin 23.1% 23.2% 42.7%

Revenue and income statement

In 2018, ASSURANCES AUDIT CONSEIL - AAC achieves revenue of 90 k€. Over the period 2016-2018, the company shows strong growth with a CAGR (compound annual growth rate) of +17.2%. Vs 2017, growth of +23% (73 k€ -> 90 k€). After deducting consumption (0 €), gross margin stands at 90 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 37 k€, representing 40.8% of revenue. Warning negative scissor effect: despite revenue change (+23%), EBITDA varies by +11%, reducing margin by 4.5 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 21 k€, i.e. 23.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

90 473 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

90 473 €

EBITDA (2018) ?
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

36 938 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

25 728 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

20 857 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

40.8%

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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 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 35.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

43.591%

Financial autonomy (2018) ?
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

29.554%

Cash flow / Revenue (2018) ?
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

35.395%

Repayment capacity (2018) ?
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

0.409

Asset age ratio (2018) ?
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

62.1%

Solvency indicators evolution
ASSURANCES AUDIT CONSEIL - AAC

Sector positioning

Debt ratio
43.59 2018
2016
2017
2018
Q1: 0.01
Med: 9.38
Q3: 55.7
Average -7 pts over 3 years

In 2018, the debt ratio of ASSURANCES AUDIT CONSEIL ... (43.59) 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
29.55% 2018
2016
2017
2018
Q1: 14.67%
Med: 45.08%
Q3: 73.22%
Average -20 pts over 3 years

In 2018, the financial autonomy of ASSURANCES AUDIT CONSEIL ... (29.6%) 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
0.41 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.04 years
Q3: 2.04 years
Average -10 pts over 3 years

In 2018, the repayment capacity of ASSURANCES AUDIT CONSEIL ... (0.41) 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 338.60. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2018) ?
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

338.597

Interest coverage (2018) ?
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

0.452

Liquidity indicators evolution
ASSURANCES AUDIT CONSEIL - AAC

Sector positioning

Liquidity ratio
338.6 2018
2016
2017
2018
Q1: 109.41
Med: 206.71
Q3: 452.42
Good +24 pts over 3 years

In 2018, the liquidity ratio of ASSURANCES AUDIT CONSEIL ... (338.60) 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
0.45x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 2.72x
Good

In 2018, the interest coverage of ASSURANCES AUDIT CONSEIL ... (0.5x) 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: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. Favorable situation: supplier credit is longer than customer credit by 1 days. WCR is negative (-63 days): operations structurally generate cash. Over 2016-2018, WCR increased by +34%, requiring additional financing.

Operating WCR (2018) ?
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

-15 778 €

Customer credit (2018) ?
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

10 j

Supplier credit (2018) ?
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

11 j

Inventory turnover (2018) ?
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 (2018) ?
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

-63 j

WCR and payment terms evolution
ASSURANCES AUDIT CONSEIL - AAC

Positioning of ASSURANCES AUDIT CONSEIL - AAC in its sector

Comparison with sector Activités des agents et courtiers d'assurances

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 31 599€ to 295 910€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2018
Indicative
31k€ 118k€ 295k€
118 991 € Range: 31 599€ - 295 910€
NAF 5 année 2018

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 31 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 agents et courtiers d'assurances)

Compare ASSURANCES AUDIT CONSEIL - AAC with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agents et courtiers d'assurances

Frequently asked questions about ASSURANCES AUDIT CONSEIL - AAC

What is the revenue of ASSURANCES AUDIT CONSEIL - AAC ?

The revenue of ASSURANCES AUDIT CONSEIL - AAC in 2018 is 90 k€.

Is ASSURANCES AUDIT CONSEIL - AAC profitable?

Yes, ASSURANCES AUDIT CONSEIL - AAC generated a net profit of 21 k€ in 2018.

Where is the headquarters of ASSURANCES AUDIT CONSEIL - AAC ?

The headquarters of ASSURANCES AUDIT CONSEIL - AAC is located in VALENCE (26000), in the department Drome.

Where to find the tax return of ASSURANCES AUDIT CONSEIL - AAC ?

The tax return of ASSURANCES AUDIT CONSEIL - AAC 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 ASSURANCES AUDIT CONSEIL - AAC operate?

ASSURANCES AUDIT CONSEIL - AAC operates in the sector Activités des agents et courtiers d'assurances (NAF code 66.22Z). See the 'Sector positioning' section above to compare the company with its competitors.