SARL APC LUSITANOS FERMETURES : revenue, balance sheet and financial ratios

SARL APC LUSITANOS FERMETURES is a French company founded 12 years ago, specialized in the sector Construction d'autres bâtiments. Based in VILLEPINTE (93420), this company of category PME shows in 2019 a revenue of 2.8 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

Financial history - SARL APC LUSITANOS FERMETURES (SIREN 800854226)
Indicator 2019 2018 2017
Revenue 2 834 855 € 2 375 840 € 1 995 682 €
Net income 166 593 € 192 486 € 134 510 €
EBITDA 232 504 € 201 982 € 149 926 €
Net margin 5.9% 8.1% 6.7%

Revenue and income statement

In 2019, SARL APC LUSITANOS FERMETURES achieves revenue of 2.8 M€. Over the period 2017-2019, the company shows strong growth with a CAGR (compound annual growth rate) of +19.2%. Vs 2018, growth of +19% (2.4 M€ -> 2.8 M€). After deducting consumption (1.4 M€), gross margin stands at 1.4 M€, i.e. a rate of 49%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 233 k€, representing 8.2% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 167 k€, i.e. 5.9% 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

2 834 855 €

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

1 401 652 €

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

232 504 €

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

231 494 €

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

166 593 €

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

8.2%

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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 0%. 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 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 5.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

0.0%

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

47.743%

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

5.912%

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

0.0

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

40.4%

Solvency indicators evolution
SARL APC LUSITANOS FERMETURES

Sector positioning

Debt ratio
0.0 2019
2017
2018
2019
Q1: 0.0
Med: 8.3
Q3: 47.77
Excellent

In 2019, the debt ratio of SARL APC LUSITANOS FERMET... (0.00) 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
47.74% 2019
2017
2018
2019
Q1: 3.54%
Med: 21.63%
Q3: 45.49%
Excellent

In 2019, the financial autonomy of SARL APC LUSITANOS FERMET... (47.7%) 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
0.0 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.01 years
Q3: 0.78 years
Excellent

In 2019, the repayment capacity of SARL APC LUSITANOS FERMET... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 187.63. 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 3.3x. Financial charges are adequately covered by operations.

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

187.632

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

3.264

Liquidity indicators evolution
SARL APC LUSITANOS FERMETURES

Sector positioning

Liquidity ratio
187.63 2019
2017
2018
2019
Q1: 119.42
Med: 164.98
Q3: 263.8
Good -19 pts over 3 years

In 2019, the liquidity ratio of SARL APC LUSITANOS FERMET... (187.63) 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
3.26x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 1.94x
Excellent

In 2019, the interest coverage of SARL APC LUSITANOS FERMET... (3.3x) 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: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Overall, WCR represents 16 days of revenue, i.e. 128 k€ to permanently finance.

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

128 391 €

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

17 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

24 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

16 j

WCR and payment terms evolution
SARL APC LUSITANOS FERMETURES

Positioning of SARL APC LUSITANOS FERMETURES in its sector

Comparison with sector Construction d'autres bâtiments

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of SARL APC LUSITANOS FERMETURES is estimated at 600 402 € (range 252 990€ - 1 220 172€). With an EBITDA of 232 504€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (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 2019
113 transactions
252k€ 600k€ 1220k€
600 402 € Range: 252 990€ - 1 220 172€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
232 504 € × 3.6x
Estimation 848 230 €
319 654€ - 1 173 105€
Revenue Multiple 30%
2 834 855 € × 0.11x
Estimation 311 937 €
217 086€ - 1 223 048€
Net Income Multiple 20%
166 593 € × 2.5x
Estimation 413 531 €
140 190€ - 1 333 529€
How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction d'autres bâtiments)

Compare SARL APC LUSITANOS FERMETURES with other companies in the same sector:

Voir toutes les statistiques du secteur Construction d'autres bâtiments

Frequently asked questions about SARL APC LUSITANOS FERMETURES

What is the revenue of SARL APC LUSITANOS FERMETURES ?

The revenue of SARL APC LUSITANOS FERMETURES in 2019 is 2.8 M€.

Is SARL APC LUSITANOS FERMETURES profitable?

Yes, SARL APC LUSITANOS FERMETURES generated a net profit of 167 k€ in 2019.

Where is the headquarters of SARL APC LUSITANOS FERMETURES ?

The headquarters of SARL APC LUSITANOS FERMETURES is located in VILLEPINTE (93420), in the department Seine-Saint-Denis.

Where to find the tax return of SARL APC LUSITANOS FERMETURES ?

The tax return of SARL APC LUSITANOS FERMETURES 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 SARL APC LUSITANOS FERMETURES operate?

SARL APC LUSITANOS FERMETURES operates in the sector Construction d'autres bâtiments (NAF code 41.20B). See the 'Sector positioning' section above to compare the company with its competitors.