CAPACITE APTITUDE PROFESSIONNALISME AGROALIMENTAIRE INTERIM : revenue, balance sheet and financial ratios

CAPACITE APTITUDE PROFESSIONNALISME AGROALIMENTAIRE INTERIM is a French company founded 26 years ago, specialized in the sector Activités des agences de travail temporaire . Based in CHATEAUBRIANT (44110), this company of category PME shows in 2024 a revenue of 6.9 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 - CAPACITE APTITUDE PROFESSIONNALISME AGROALIMENTAIRE INTERIM (SIREN 429515125)
Indicator 2024 2023 2022 2021 2020 2019 2018 2018 2017
Revenue 6 875 159 € 5 796 497 € 4 806 822 € 3 701 018 € 10 343 173 € 21 189 671 € 11 648 297 € 15 407 087 € 10 492 562 €
Net income 1 284 014 € 1 415 492 € 947 586 € 496 390 € 409 534 € 442 642 € 397 056 € 786 025 € 516 786 €
EBITDA 892 526 € 704 131 € 976 527 € 437 785 € 285 916 € 370 033 € 188 070 € 647 451 € 569 585 €
Net margin 18.7% 24.4% 19.7% 13.4% 4.0% 2.1% 3.4% 5.1% 4.9%

Revenue and income statement

In 2024, CAPACITE APTITUDE PROFESSIONNALISME AGROALIMENTAIRE INTERIM achieves revenue of 6.9 M€. Revenue is declining over the period 2017-2024 (CAGR: -5.9%). Vs 2023, growth of +19% (5.8 M€ -> 6.9 M€). After deducting consumption (0 €), gross margin stands at 6.9 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 893 k€, representing 13.0% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.3 M€, i.e. 18.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 875 159 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 875 159 €

EBITDA (2024) ?
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

892 526 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

774 287 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 284 014 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.0%

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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 54%. 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 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 21.6% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

52.731%

Financial autonomy (2024) ?
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

53.911%

Cash flow / Revenue (2024) ?
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

21.582%

Repayment capacity (2024) ?
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

0.935

Asset age ratio (2024) ?
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

55.7%

Solvency indicators evolution
CAPACITE APTITUDE PROFESSIONNALISME AGROALIMENTAIRE INTERIM

Sector positioning

Debt ratio
52.73 2024
2022
2023
2024
Q1: 0.0
Med: 2.73
Q3: 26.78
Average

In 2024, the debt ratio of CAPACITE APTITUDE PROFESS... (52.73) 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
53.91% 2024
2022
2023
2024
Q1: 11.73%
Med: 25.56%
Q3: 44.76%
Excellent

In 2024, the financial autonomy of CAPACITE APTITUDE PROFESS... (53.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.94 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.27 years
Average +17 pts over 3 years

In 2024, the repayment capacity of CAPACITE APTITUDE PROFESS... (0.94) 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 352.06. 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 6.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

352.059

Interest coverage (2024) ?
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

6.247

Liquidity indicators evolution
CAPACITE APTITUDE PROFESSIONNALISME AGROALIMENTAIRE INTERIM

Sector positioning

Liquidity ratio
352.06 2024
2022
2023
2024
Q1: 111.16
Med: 138.5
Q3: 192.32
Excellent

In 2024, the liquidity ratio of CAPACITE APTITUDE PROFESS... (352.06) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
6.25x 2024
2022
2023
2024
Q1: -0.69x
Med: 0.0x
Q3: 1.34x
Excellent +7 pts over 3 years

In 2024, the interest coverage of CAPACITE APTITUDE PROFESS... (6.2x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 135 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. The gap of 118 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 177 days of revenue, i.e. 3.4 M€ to permanently finance. Over 2017-2024, WCR increased by +228%, requiring additional financing.

Operating WCR (2024) ?
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

3 375 084 €

Customer credit (2024) ?
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

135 j

Supplier credit (2024) ?
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

17 j

Inventory turnover (2024) ?
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 (2024) ?
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

177 j

WCR and payment terms evolution
CAPACITE APTITUDE PROFESSIONNALISME AGROALIMENTAIRE INTERIM

Positioning of CAPACITE APTITUDE PROFESSIONNALISME AGROALIMENTAIRE INTERIM in its sector

Comparison with sector Activités des agences de travail temporaire

Valuation estimate

Based on 135 transactions of similar company sales (all years), the value of CAPACITE APTITUDE PROFESSIONNALISME AGROALIMENTAIRE INTERIM is estimated at 1 538 401 € (range 796 819€ - 3 652 310€). With an EBITDA of 892 526€, the sector multiple of 2.0x is applied. The price/revenue ratio is 0.08x (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.

Estimated enterprise value 2024
135 transactions
796k€ 1538k€ 3652k€
1 538 401 € Range: 796 819€ - 3 652 310€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
892 526 € × 2.0x
Estimation 1 809 830 €
867 459€ - 4 263 533€
Revenue Multiple 30%
6 875 159 € × 0.08x
Estimation 528 923 €
415 098€ - 945 573€
Net Income Multiple 20%
1 284 014 € × 1.8x
Estimation 2 374 045 €
1 192 802€ - 6 184 358€
How is this estimate calculated?

This estimate is based on the analysis of 135 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 agences de travail temporaire )

Compare CAPACITE APTITUDE PROFESSIONNALISME AGROALIMENTAIRE INTERIM with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agences de travail temporaire

Frequently asked questions about CAPACITE APTITUDE PROFESSIONNALISME AGROALIMENTAIRE INTERIM

What is the revenue of CAPACITE APTITUDE PROFESSIONNALISME AGROALIMENTAIRE INTERIM ?

The revenue of CAPACITE APTITUDE PROFESSIONNALISME AGROALIMENTAIRE INTERIM in 2024 is 6.9 M€.

Is CAPACITE APTITUDE PROFESSIONNALISME AGROALIMENTAIRE INTERIM profitable?

Yes, CAPACITE APTITUDE PROFESSIONNALISME AGROALIMENTAIRE INTERIM generated a net profit of 1.3 M€ in 2024.

Where is the headquarters of CAPACITE APTITUDE PROFESSIONNALISME AGROALIMENTAIRE INTERIM ?

The headquarters of CAPACITE APTITUDE PROFESSIONNALISME AGROALIMENTAIRE INTERIM is located in CHATEAUBRIANT (44110), in the department Loire-Atlantique.

Where to find the tax return of CAPACITE APTITUDE PROFESSIONNALISME AGROALIMENTAIRE INTERIM ?

The tax return of CAPACITE APTITUDE PROFESSIONNALISME AGROALIMENTAIRE INTERIM 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 CAPACITE APTITUDE PROFESSIONNALISME AGROALIMENTAIRE INTERIM operate?

CAPACITE APTITUDE PROFESSIONNALISME AGROALIMENTAIRE INTERIM operates in the sector Activités des agences de travail temporaire (NAF code 78.20Z). See the 'Sector positioning' section above to compare the company with its competitors.