SIREN : 379155740
SARL A.C.M. is a French company founded 35 years ago, specialized in the sector Promotion immobilière de logements. Based in LE CREUSOT (71200), this company of category PME shows in 2024 a revenue of 4.4 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 4 393 536 € | 5 372 468 € | N/C | 5 727 966 € | N/C | 5 756 005 € | 5 010 230 € | 4 330 215 € | 4 048 592 € |
| Net income | 52 997 € | -80 984 € | 17 394 € | 77 992 € | 233 112 € | 292 957 € | 317 595 € | 256 107 € | 193 801 € |
| EBITDA | 47 919 € | -84 576 € | N/C | 120 052 € | N/C | 479 474 € | 501 082 € | 419 447 € | 353 102 € |
| Net margin | 1.2% | -1.5% | N/C | 1.4% | N/C | 5.1% | 6.3% | 5.9% | 4.8% |
In 2024, SARL A.C.M. achieves revenue of 4.4 M€. Revenue is growing positively over 9 years (CAGR: +1.0%). Significant drop of -18% vs 2023. After deducting consumption (150 k€), gross margin stands at 4.2 M€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 48 k€, representing 1.1% of revenue. Positive scissor effect: EBITDA margin improves by +2.7 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 53 k€, i.e. 1.2% of revenue. This profit can be retained or distributed to shareholders.
4 393 536 €
4 243 588 €
47 919 €
3 145 €
52 997 €
1.1%
The debt ratio (= Financial debt / Equity x 100) stands at 35%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
34.86%
15.458%
2.149%
1.208
37.0%
In 2024, the debt ratio of SARL A.C.M. (34.86) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of SARL A.C.M. (15.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2024, the repayment capacity of SARL A.C.M. (1.21) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 114.45. 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 2.1x. Financial charges are adequately covered by operations.
114.454
2.112
In 2024, the liquidity ratio of SARL A.C.M. (114.45) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of SARL A.C.M. (2.1x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 86 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 108 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 104 days of revenue, i.e. 1.3 M€ to permanently finance. Over 2016-2024, WCR increased by +3131%, requiring additional financing.
1 268 677 €
86 j
108 j
2 j
104 j
Based on 80 transactions of similar company sales
(all years),
the value of SARL A.C.M. is estimated at
417 675 €
(range 150 255€ - 1 048 506€).
With an EBITDA of 47 919€, the sector multiple of 1.0x is applied.
The price/revenue ratio is 0.28x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 80 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SARL A.C.M. with other companies in the same sector:
Voir toutes les statistiques du secteur Promotion immobilière de logements
The revenue of SARL A.C.M. in 2024 is 4.4 M€.
Yes, SARL A.C.M. generated a net profit of 53 k€ in 2024.
The headquarters of SARL A.C.M. is located in LE CREUSOT (71200), in the department Saone-et-Loire.
The tax return of SARL A.C.M. 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).
SARL A.C.M. operates in the sector Promotion immobilière de logements (NAF code 41.10A). See the 'Sector positioning' section above to compare the company with its competitors.