ASSUREUR CONSEIL PINAUD EN ABREGE A.C.P. : revenue, balance sheet and financial ratios

ASSUREUR CONSEIL PINAUD EN ABREGE A.C.P. is a French company founded 16 years ago, specialized in the sector Activités des agents et courtiers d'assurances. Based in MIGNE-AUXANCES (86440), this company of category PME shows in 2023 a revenue of 297 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

Financial history - ASSUREUR CONSEIL PINAUD EN ABREGE A.C.P. (SIREN 519335889)
Indicator 2023 2019
Revenue 296 876 € 170 650 €
Net income 165 860 € 16 767 €
EBITDA 215 233 € 20 871 €
Net margin 55.9% 9.8%

Revenue and income statement

In 2023, ASSUREUR CONSEIL PINAUD EN ABREGE A.C.P. achieves revenue of 297 k€. Vs 2019, growth of +74% (171 k€ -> 297 k€). After deducting consumption (0 €), gross margin stands at 297 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 215 k€, representing 72.5% of revenue. Positive scissor effect: EBITDA margin improves by +60.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 166 k€, i.e. 55.9% 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

296 876 €

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

296 876 €

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

215 233 €

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

214 557 €

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

165 860 €

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

72.5%

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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 12%. 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 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 59.0% 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 (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

11.964%

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

8.579%

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

58.988%

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

0.297

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

68.0%

Solvency indicators evolution
ASSUREUR CONSEIL PINAUD EN ABREGE A.C.P.

Sector positioning

Debt ratio
11.96 2023
2019
2023
Q1: 0.0
Med: 8.56
Q3: 49.67
Average -18 pts over 2 years

In 2023, the debt ratio of ASSUREUR CONSEIL PINAUD E... (11.96) 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
8.58% 2023
2019
2023
Q1: 14.09%
Med: 47.12%
Q3: 74.18%
Average -9 pts over 2 years

In 2023, the financial autonomy of ASSUREUR CONSEIL PINAUD E... (8.6%) 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
0.3 years 2023
2019
2023
Q1: 0.0 years
Med: 0.13 years
Q3: 2.03 years
Average +27 pts over 2 years

In 2023, the repayment capacity of ASSUREUR CONSEIL PINAUD E... (0.30) 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 216.19. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

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

216.193

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

0.148

Liquidity indicators evolution
ASSUREUR CONSEIL PINAUD EN ABREGE A.C.P.

Sector positioning

Liquidity ratio
216.19 2023
2019
2023
Q1: 123.5
Med: 243.58
Q3: 584.99
Average +24 pts over 2 years

In 2023, the liquidity ratio of ASSUREUR CONSEIL PINAUD E... (216.19) 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
0.15x 2023
2019
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.0x
Good +27 pts over 2 years

In 2023, the interest coverage of ASSUREUR CONSEIL PINAUD E... (0.1x) 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: 56 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 371 days. Excellent situation: suppliers finance 315 days of the operating cycle (retail model). WCR is negative (-77 days): operations structurally generate cash.

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

-63 362 €

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

56 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

371 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

0 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

-77 j

WCR and payment terms evolution
ASSUREUR CONSEIL PINAUD EN ABREGE A.C.P.

Positioning of ASSUREUR CONSEIL PINAUD EN ABREGE A.C.P. in its sector

Comparison with sector Activités des agents et courtiers d'assurances

Valuation estimate

Based on 193 transactions of similar company sales (all years), the value of ASSUREUR CONSEIL PINAUD EN ABREGE A.C.P. is estimated at 284 548 € (range 89 632€ - 1 132 588€). With an EBITDA of 215 233€, the sector multiple of 1.2x is applied. The price/revenue ratio is 0.98x (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.

Estimated enterprise value 2023
193 transactions
89k€ 284k€ 1132k€
284 548 € Range: 89 632€ - 1 132 588€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
215 233 € × 1.2x
Estimation 260 573 €
67 303€ - 1 330 038€
Revenue Multiple 30%
296 876 € × 0.98x
Estimation 291 659 €
81 334€ - 542 436€
Net Income Multiple 20%
165 860 € × 2.0x
Estimation 333 821 €
157 904€ - 1 524 194€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 193 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 ASSUREUR CONSEIL PINAUD EN ABREGE A.C.P. with other companies in the same sector:

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

Frequently asked questions about ASSUREUR CONSEIL PINAUD EN ABREGE A.C.P.

What is the revenue of ASSUREUR CONSEIL PINAUD EN ABREGE A.C.P. ?

The revenue of ASSUREUR CONSEIL PINAUD EN ABREGE A.C.P. in 2023 is 297 k€.

Is ASSUREUR CONSEIL PINAUD EN ABREGE A.C.P. profitable?

Yes, ASSUREUR CONSEIL PINAUD EN ABREGE A.C.P. generated a net profit of 166 k€ in 2023.

Where is the headquarters of ASSUREUR CONSEIL PINAUD EN ABREGE A.C.P. ?

The headquarters of ASSUREUR CONSEIL PINAUD EN ABREGE A.C.P. is located in MIGNE-AUXANCES (86440), in the department Vienne.

Where to find the tax return of ASSUREUR CONSEIL PINAUD EN ABREGE A.C.P. ?

The tax return of ASSUREUR CONSEIL PINAUD EN ABREGE A.C.P. 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 ASSUREUR CONSEIL PINAUD EN ABREGE A.C.P. operate?

ASSUREUR CONSEIL PINAUD EN ABREGE A.C.P. 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.