SC AC2M : revenue, balance sheet and financial ratios

SC AC2M is a French company founded 15 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in SAINT-JACQUES-SUR-DARNETAL (76160), this company of category PME shows in 2020 a revenue of 2.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SC AC2M (SIREN 527693428)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 2 255 627 € 2 086 794 € 1 983 065 € 1 934 483 € 1 018 216 €
Net income 209 627 € 225 435 € 170 180 € 181 920 € 174 778 € 183 689 € 171 312 €
EBITDA N/C N/C 240 078 € 281 111 € 273 006 € 288 673 € 185 497 €
Net margin N/C N/C 7.5% 8.7% 8.8% 9.5% 16.8%

Revenue and income statement

In 2022, SC AC2M generates positive net income of 210 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2022: 171 k€ -> 210 k€.

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

209 627 €

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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 29%. 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 64%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

28.703%

Financial autonomy (2022) ?
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

64.19%

Asset age ratio (2022) ?
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

18.8%

Solvency indicators evolution
SC AC2M

Sector positioning

Debt ratio
28.7 2022
2020
2021
2022
Q1: 24.51
Med: 74.73
Q3: 182.48
Good -23 pts over 3 years

In 2022, the debt ratio of SC AC2M (28.70) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
64.19% 2022
2020
2021
2022
Q1: 28.54%
Med: 47.06%
Q3: 66.62%
Good +20 pts over 3 years

In 2022, the financial autonomy of SC AC2M (64.2%) 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.

Repayment capacity
4.16 years 2020
2020
Q1: 1.45 years
Med: 4.71 years
Q3: 9.29 years
Good

In 2020, the repayment capacity of SC AC2M (4.16) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 146.54. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

146.538

Liquidity indicators evolution
SC AC2M

Sector positioning

Liquidity ratio
146.54 2022
2020
2021
2022
Q1: 145.16
Med: 199.46
Q3: 274.98
Average

In 2022, the liquidity ratio of SC AC2M (146.54) 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
4.38x 2020
2020
Q1: 0.68x
Med: 3.88x
Q3: 8.36x
Good

In 2020, the interest coverage of SC AC2M (4.4x) 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.

Operating WCR (2022) ?
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

0 €

Customer credit (2022) ?
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

0 j

Supplier credit (2022) ?
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

0 j

Inventory turnover (2022) ?
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 and payment terms evolution
SC AC2M

Positioning of SC AC2M in its sector

Comparison with sector Commerce de détail de produits pharmaceutiques en magasin spécialisé

Valuation estimate

Based on 215 transactions of similar company sales in 2022, the value of SC AC2M is estimated at 2 466 577 € (range 1 658 030€ - 3 699 408€). 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 2022
215 transactions
1658k€ 2466k€ 3699k€
2 466 577 € Range: 1 658 030€ - 3 699 408€
NAF 5 année 2022

Valuation method used

Net Income Multiple
209 627 € × 11.8x = 2 466 578 €
Range: 1 658 030€ - 3 699 409€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 (Commerce de détail de produits pharmaceutiques en magasin spécialisé)

Compare SC AC2M with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de produits pharmaceutiques en magasin spécialisé

Frequently asked questions about SC AC2M

What is the revenue of SC AC2M ?

The revenue of SC AC2M in 2020 is 2.3 M€.

Is SC AC2M profitable?

Yes, SC AC2M generated a net profit of 210 k€ in 2022.

Where is the headquarters of SC AC2M ?

The headquarters of SC AC2M is located in SAINT-JACQUES-SUR-DARNETAL (76160), in the department Seine-Maritime.

Where to find the tax return of SC AC2M ?

The tax return of SC AC2M 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 SC AC2M operate?

SC AC2M operates in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé (NAF code 47.73Z). See the 'Sector positioning' section above to compare the company with its competitors.