GROUPEMENT D ACHATS DE PROMOTION ET DE SERVICES : revenue, balance sheet and financial ratios

GROUPEMENT D ACHATS DE PROMOTION ET DE SERVICES is a French company founded 25 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in PANTIN (93500), this company of category PME shows in 2024 a revenue of 447 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 - GROUPEMENT D ACHATS DE PROMOTION ET DE SERVICES (SIREN 434028346)
Indicator 2024 2023 2021 2020 2019 2018 2016
Revenue 447 442 € 434 993 € 396 821 € 482 312 € 376 671 € 391 315 € 400 699 €
Net income 180 565 € 134 664 € 81 820 € 126 996 € 126 616 € 139 985 € 200 499 €
EBITDA 204 242 € 187 746 € 96 307 € 127 723 € 159 849 € 191 430 € 211 808 €
Net margin 40.4% 31.0% 20.6% 26.3% 33.6% 35.8% 50.0%

Revenue and income statement

In 2024, GROUPEMENT D ACHATS DE PROMOTION ET DE SERVICES achieves revenue of 447 k€. Revenue is growing positively over 7 years (CAGR: +1.4%). Vs 2023: +3%. After deducting consumption (0 €), gross margin stands at 447 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 204 k€, representing 45.6% of revenue. Positive scissor effect: EBITDA margin improves by +2.5 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 181 k€, i.e. 40.4% 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

447 442 €

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

447 442 €

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

204 242 €

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

192 837 €

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

180 565 €

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

45.6%

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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 153%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 43.1% 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

152.91%

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

32.509%

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

43.142%

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

2.364

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

13.8%

Solvency indicators evolution
GROUPEMENT D ACHATS DE PROMOTION ET DE SERVICES

Sector positioning

Debt ratio
152.91 2024
2021
2023
2024
Q1: 0.0
Med: 3.98
Q3: 41.81
Average

In 2024, the debt ratio of GROUPEMENT D ACHATS DE PR... (152.91) 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
32.51% 2024
2021
2023
2024
Q1: 4.2%
Med: 38.87%
Q3: 76.44%
Average +11 pts over 3 years

In 2024, the financial autonomy of GROUPEMENT D ACHATS DE PR... (32.5%) 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
2.36 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Average

In 2024, the repayment capacity of GROUPEMENT D ACHATS DE PR... (2.36) 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 549.99. 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

549.991

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

0.0

Liquidity indicators evolution
GROUPEMENT D ACHATS DE PROMOTION ET DE SERVICES

Sector positioning

Liquidity ratio
549.99 2024
2021
2023
2024
Q1: 138.87
Med: 313.12
Q3: 966.61
Good +7 pts over 3 years

In 2024, the liquidity ratio of GROUPEMENT D ACHATS DE PR... (549.99) 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
0.0x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Average

In 2024, the interest coverage of GROUPEMENT D ACHATS DE PR... (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. Average customer payment term: 261 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 85 days. The gap of 176 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 226 days of revenue, i.e. 281 k€ to permanently finance.

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

280 913 €

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

261 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

85 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

226 j

WCR and payment terms evolution
GROUPEMENT D ACHATS DE PROMOTION ET DE SERVICES

Positioning of GROUPEMENT D ACHATS DE PROMOTION ET DE SERVICES in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of GROUPEMENT D ACHATS DE PROMOTION ET DE SERVICES is estimated at 773 412 € (range 232 362€ - 1 420 104€). With an EBITDA of 204 242€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
69 tx
232k€ 773k€ 1420k€
773 412 € Range: 232 362€ - 1 420 104€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
204 242 € × 4.3x
Estimation 869 732 €
172 914€ - 1 392 463€
Revenue Multiple 30%
447 442 € × 0.66x
Estimation 294 820 €
171 576€ - 325 999€
Net Income Multiple 20%
180 565 € × 6.9x
Estimation 1 250 504 €
472 163€ - 3 130 366€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare GROUPEMENT D ACHATS DE PROMOTION ET DE SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about GROUPEMENT D ACHATS DE PROMOTION ET DE SERVICES

What is the revenue of GROUPEMENT D ACHATS DE PROMOTION ET DE SERVICES ?

The revenue of GROUPEMENT D ACHATS DE PROMOTION ET DE SERVICES in 2024 is 447 k€.

Is GROUPEMENT D ACHATS DE PROMOTION ET DE SERVICES profitable?

Yes, GROUPEMENT D ACHATS DE PROMOTION ET DE SERVICES generated a net profit of 181 k€ in 2024.

Where is the headquarters of GROUPEMENT D ACHATS DE PROMOTION ET DE SERVICES ?

The headquarters of GROUPEMENT D ACHATS DE PROMOTION ET DE SERVICES is located in PANTIN (93500), in the department Seine-Saint-Denis.

Where to find the tax return of GROUPEMENT D ACHATS DE PROMOTION ET DE SERVICES ?

The tax return of GROUPEMENT D ACHATS DE PROMOTION ET DE SERVICES 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 GROUPEMENT D ACHATS DE PROMOTION ET DE SERVICES operate?

GROUPEMENT D ACHATS DE PROMOTION ET DE SERVICES operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.