K2 ACCUEIL ET SERVICES : revenue, balance sheet and financial ratios

K2 ACCUEIL ET SERVICES is a French company founded 18 years ago, specialized in the sector Autres activités de soutien aux entreprises n.c.a.. Based in SAINT-DENIS (97400), this company of category PME shows in 2024 a revenue of 1.6 M€. 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 - K2 ACCUEIL ET SERVICES (SIREN 502210081)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 1 596 855 € 1 440 512 € 980 690 € 723 308 € N/C N/C N/C 506 503 €
Net income 143 030 € 143 799 € 56 078 € 28 496 € 36 678 € 60 128 € 13 521 € 33 130 €
EBITDA 204 238 € 196 727 € 95 770 € 30 809 € N/C N/C N/C 31 856 €
Net margin 9.0% 10.0% 5.7% 3.9% N/C N/C N/C 6.5%

Revenue and income statement

In 2024, K2 ACCUEIL ET SERVICES achieves revenue of 1.6 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +15.4%. Vs 2023, growth of +11% (1.4 M€ -> 1.6 M€). After deducting consumption (4 k€), gross margin stands at 1.6 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 204 k€, representing 12.8% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 143 k€, i.e. 9.0% 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

1 596 855 €

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

1 592 382 €

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

204 238 €

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

195 456 €

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

143 030 €

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

12.8%

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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 81%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

80.778%

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

30.612%

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

9.506%

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

1.6

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

29.8%

Solvency indicators evolution
K2 ACCUEIL ET SERVICES

Sector positioning

Debt ratio
80.78 2024
2022
2023
2024
Q1: 0.0
Med: 5.61
Q3: 47.03
Average +50 pts over 3 years

In 2024, the debt ratio of K2 ACCUEIL ET SERVICES (80.78) 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
30.61% 2024
2022
2023
2024
Q1: 6.21%
Med: 32.46%
Q3: 67.88%
Average -20 pts over 3 years

In 2024, the financial autonomy of K2 ACCUEIL ET SERVICES (30.6%) 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
1.6 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.29 years
Average +25 pts over 3 years

In 2024, the repayment capacity of K2 ACCUEIL ET SERVICES (1.60) 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 210.17. 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 2.5x. Financial charges are adequately covered by operations.

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

210.167

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

2.528

Liquidity indicators evolution
K2 ACCUEIL ET SERVICES

Sector positioning

Liquidity ratio
210.17 2024
2022
2023
2024
Q1: 120.11
Med: 218.14
Q3: 571.7
Average

In 2024, the liquidity ratio of K2 ACCUEIL ET SERVICES (210.17) 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
2.53x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.61x
Excellent

In 2024, the interest coverage of K2 ACCUEIL ET SERVICES (2.5x) 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: 68 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 101 days. Excellent situation: suppliers finance 33 days of the operating cycle (retail model). Overall, WCR represents 105 days of revenue, i.e. 466 k€ to permanently finance. Over 2016-2024, WCR increased by +184%, 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

465 819 €

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

68 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

101 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

105 j

WCR and payment terms evolution
K2 ACCUEIL ET SERVICES

Positioning of K2 ACCUEIL ET SERVICES in its sector

Comparison with sector Autres activités de soutien aux entreprises n.c.a.

Valuation estimate

Based on 131 transactions of similar company sales (all years), the value of K2 ACCUEIL ET SERVICES is estimated at 760 930 € (range 262 408€ - 1 454 126€). With an EBITDA of 204 238€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.36x (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
131 transactions
262k€ 760k€ 1454k€
760 930 € Range: 262 408€ - 1 454 126€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
204 238 € × 4.8x
Estimation 990 515 €
297 425€ - 1 703 987€
Revenue Multiple 30%
1 596 855 € × 0.36x
Estimation 569 459 €
284 416€ - 1 076 380€
Net Income Multiple 20%
143 030 € × 3.3x
Estimation 474 175 €
141 854€ - 1 396 096€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 (Autres activités de soutien aux entreprises n.c.a.)

Compare K2 ACCUEIL ET SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités de soutien aux entreprises n.c.a.

Frequently asked questions about K2 ACCUEIL ET SERVICES

What is the revenue of K2 ACCUEIL ET SERVICES ?

The revenue of K2 ACCUEIL ET SERVICES in 2024 is 1.6 M€.

Is K2 ACCUEIL ET SERVICES profitable?

Yes, K2 ACCUEIL ET SERVICES generated a net profit of 143 k€ in 2024.

Where is the headquarters of K2 ACCUEIL ET SERVICES ?

The headquarters of K2 ACCUEIL ET SERVICES is located in SAINT-DENIS (97400), in the department La Reunion.

Where to find the tax return of K2 ACCUEIL ET SERVICES ?

The tax return of K2 ACCUEIL ET 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 K2 ACCUEIL ET SERVICES operate?

K2 ACCUEIL ET SERVICES operates in the sector Autres activités de soutien aux entreprises n.c.a. (NAF code 82.99Z). See the 'Sector positioning' section above to compare the company with its competitors.