IMMOBILIERE 27 AC : revenue, balance sheet and financial ratios

IMMOBILIERE 27 AC is a French company founded 19 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in LYON 2EME (69002), this company of category ETI shows in 2019 a revenue of 613 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - IMMOBILIERE 27 AC (SIREN 494629298)
Indicator 2019 2018 2017 2016
Revenue 612 712 € 595 718 € N/C 387 016 €
Net income 103 288 € 67 470 € 63 258 € -232 650 €
EBITDA 415 109 € 408 403 € N/C 136 817 €
Net margin 16.9% 11.3% N/C -60.1%

Revenue and income statement

In 2019, IMMOBILIERE 27 AC achieves revenue of 613 k€. Over the period 2016-2019, the company shows strong growth with a CAGR (compound annual growth rate) of +16.5%. Vs 2018: +3%. After deducting consumption (0 €), gross margin stands at 613 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 415 k€, representing 67.7% of 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 103 k€, i.e. 16.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

612 712 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

612 712 €

EBITDA (2019) ?
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

415 109 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

140 718 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

103 288 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

67.7%

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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 -3191%. 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 -3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 23.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 61.6% 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 (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-3190.914%

Financial autonomy (2019) ?
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

-3.15%

Cash flow / Revenue (2019) ?
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

61.641%

Repayment capacity (2019) ?
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

23.101

Asset age ratio (2019) ?
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

78.3%

Solvency indicators evolution
IMMOBILIERE 27 AC

Sector positioning

Debt ratio
-3190.91 2019
2017
2018
2019
Q1: 0.0
Med: 12.62
Q3: 156.33
Excellent

In 2019, the debt ratio of IMMOBILIERE 27 AC (-3190.91) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-3.15% 2019
2017
2018
2019
Q1: 2.77%
Med: 38.3%
Q3: 79.81%
Average

In 2019, the financial autonomy of IMMOBILIERE 27 AC (-3.1%) 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
23.1 years 2019
2018
2019
Q1: 0.0 years
Med: 0.55 years
Q3: 8.61 years
Average

In 2019, the repayment capacity of IMMOBILIERE 27 AC (23.10) 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 568.24. 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 10.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2019) ?
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

568.237

Interest coverage (2019) ?
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

10.601

Liquidity indicators evolution
IMMOBILIERE 27 AC

Sector positioning

Liquidity ratio
568.24 2019
2017
2018
2019
Q1: 72.48
Med: 241.79
Q3: 939.07
Good +18 pts over 3 years

In 2019, the liquidity ratio of IMMOBILIERE 27 AC (568.24) 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
10.6x 2019
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 13.75x
Good

In 2019, the interest coverage of IMMOBILIERE 27 AC (10.6x) 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: 113 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. The gap of 88 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 29 days of revenue, i.e. 49 k€ to permanently finance. Over 2016-2019, WCR increased by +2949%, requiring additional financing.

Operating WCR (2019) ?
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

48 613 €

Customer credit (2019) ?
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

113 j

Supplier credit (2019) ?
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

25 j

Inventory turnover (2019) ?
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 (2019) ?
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

29 j

WCR and payment terms evolution
IMMOBILIERE 27 AC

Positioning of IMMOBILIERE 27 AC in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 234 transactions of similar company sales in 2019, the value of IMMOBILIERE 27 AC is estimated at 1 391 064 € (range 472 508€ - 2 654 961€). With an EBITDA of 415 109€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.69x (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 2019
234 transactions
472k€ 1391k€ 2654k€
1 391 064 € Range: 472 508€ - 2 654 961€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
415 109 € × 5.5x
Estimation 2 264 472 €
724 415€ - 4 347 517€
Revenue Multiple 30%
612 712 € × 0.69x
Estimation 422 156 €
201 778€ - 712 791€
Net Income Multiple 20%
103 288 € × 6.4x
Estimation 660 908 €
248 837€ - 1 336 831€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 234 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 (Location de terrains et d'autres biens immobiliers)

Compare IMMOBILIERE 27 AC with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about IMMOBILIERE 27 AC

What is the revenue of IMMOBILIERE 27 AC ?

The revenue of IMMOBILIERE 27 AC in 2019 is 613 k€.

Is IMMOBILIERE 27 AC profitable?

Yes, IMMOBILIERE 27 AC generated a net profit of 103 k€ in 2019.

Where is the headquarters of IMMOBILIERE 27 AC ?

The headquarters of IMMOBILIERE 27 AC is located in LYON 2EME (69002), in the department Rhone.

Where to find the tax return of IMMOBILIERE 27 AC ?

The tax return of IMMOBILIERE 27 AC 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 IMMOBILIERE 27 AC operate?

IMMOBILIERE 27 AC operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.