DEVELOPPEMENT A C : revenue, balance sheet and financial ratios

DEVELOPPEMENT A C is a French company founded 15 years ago, specialized in the sector Travaux d'installation d'eau et de gaz en tous locaux. Based in SAINT-OUEN-L'AUMONE (95310), this company of category PME shows in 2021 a revenue of 88 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 - DEVELOPPEMENT A C (SIREN 528729593)
Indicator 2024 2023 2021 2020 2019 2018
Revenue N/C N/C 88 055 € 62 300 € 55 645 € 61 622 €
Net income 74 679 € 39 572 € 54 448 € 37 492 € 36 289 € 39 687 €
EBITDA N/C N/C 68 740 € 45 191 € 43 519 € 48 238 €
Net margin N/C N/C 61.8% 60.2% 65.2% 64.4%

Revenue and income statement

In 2024, DEVELOPPEMENT A C generates positive net income of 75 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2024: 40 k€ -> 75 k€.

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

74 679 €

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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 3%. 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 75%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

2.55%

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

74.504%

Solvency indicators evolution
DEVELOPPEMENT A C

Sector positioning

Debt ratio
2.55 2024
2021
2023
2024
Q1: 1.98
Med: 14.74
Q3: 43.33
Good -41 pts over 3 years

In 2024, the debt ratio of DEVELOPPEMENT A C (2.55) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
74.5% 2024
2021
2023
2024
Q1: 11.67%
Med: 37.82%
Q3: 58.38%
Excellent +6 pts over 3 years

In 2024, the financial autonomy of DEVELOPPEMENT A C (74.5%) 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
0.59 years 2021
2021
Q1: 0.0 years
Med: 0.1 years
Q3: 1.45 years
Average

In 2021, the repayment capacity of DEVELOPPEMENT A C (0.59) 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 423.83. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

423.828

Liquidity indicators evolution
DEVELOPPEMENT A C

Sector positioning

Liquidity ratio
423.83 2024
2021
2023
2024
Q1: 156.36
Med: 226.44
Q3: 343.82
Excellent

In 2024, the liquidity ratio of DEVELOPPEMENT A C (423.83) 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
0.0x 2021
2021
Q1: 0.0x
Med: 0.06x
Q3: 1.45x
Average

In 2021, the interest coverage of DEVELOPPEMENT A C (0.0x) 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.

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

0 €

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

0 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

0 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 and payment terms evolution
DEVELOPPEMENT A C

Positioning of DEVELOPPEMENT A C in its sector

Comparison with sector Travaux d'installation d'eau et de gaz en tous locaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 39 268€ to 344 504€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
39k€ 129k€ 344k€
129 159 € Range: 39 268€ - 344 504€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 (Travaux d'installation d'eau et de gaz en tous locaux)

Compare DEVELOPPEMENT A C with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation d'eau et de gaz en tous locaux

Frequently asked questions about DEVELOPPEMENT A C

What is the revenue of DEVELOPPEMENT A C ?

The revenue of DEVELOPPEMENT A C in 2021 is 88 k€.

Is DEVELOPPEMENT A C profitable?

Yes, DEVELOPPEMENT A C generated a net profit of 75 k€ in 2024.

Where is the headquarters of DEVELOPPEMENT A C ?

The headquarters of DEVELOPPEMENT A C is located in SAINT-OUEN-L'AUMONE (95310), in the department Val-d'Oise.

Where to find the tax return of DEVELOPPEMENT A C ?

The tax return of DEVELOPPEMENT A C 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 DEVELOPPEMENT A C operate?

DEVELOPPEMENT A C operates in the sector Travaux d'installation d'eau et de gaz en tous locaux (NAF code 43.22A). See the 'Sector positioning' section above to compare the company with its competitors.