SIREN : 394509111
Y.A.C. is a French company founded 32 years ago, specialized in the sector Activités des sociétés holding. Based in CRETEIL (94000), this company of category PME shows in 2024 a revenue of 356 k€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 356 050 € | 350 213 € | 317 255 € | 224 795 € | 379 593 € | 440 166 € | 537 816 € | 634 852 € | 817 600 € |
| Net income | -475 496 € | 18 186 € | 12 606 € | -2 307 € | 19 749 € | -43 275 € | 196 321 € | 104 449 € | 93 803 € |
| EBITDA | 31 079 € | 17 949 € | 17 339 € | 17 898 € | 8 537 € | 18 606 € | 32 907 € | 101 035 € | 119 229 € |
| Net margin | -133.5% | 5.2% | 4.0% | -1.0% | 5.2% | -9.8% | 36.5% | 16.5% | 11.5% |
In 2024, Y.A.C. achieves revenue of 356 k€. Revenue is declining over the period 2016-2024 (CAGR: -9.9%). Vs 2023: +2%. After deducting consumption (260 k€), gross margin stands at 96 k€, i.e. a rate of 27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 31 k€, representing 8.7% of revenue. Positive scissor effect: EBITDA margin improves by +3.6 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Net income is negative at -475 k€ (-133.5% of revenue), which will impact equity.
356 050 €
96 365 €
31 079 €
28 019 €
-475 496 €
8.7%
The debt ratio (= Financial debt / Equity x 100) stands at 489%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 7.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
489.188%
11.616%
6.984%
7.845
10.0%
In 2024, the debt ratio of Y.A.C. (489.19) 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 Y.A.C. (11.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of Y.A.C. (7.84) 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 202.31. 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 1620.1x. Operating income very largely covers interest expenses: high safety margin.
202.306
1620.113
In 2024, the liquidity ratio of Y.A.C. (202.31) 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.
In 2024, the interest coverage of Y.A.C. (1620.1x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 83 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Inventory turnover is 177 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 187 days of revenue, i.e. 184 k€ to permanently finance. Notable WCR improvement over the period (-57%), freeing up cash.
184 480 €
46 j
83 j
177 j
187 j
Based on 54 transactions of similar company sales
in 2024,
the value of Y.A.C. is estimated at
172 545 €
(range 64 807€ - 255 329€).
With an EBITDA of 31 079€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.59x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 54 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 Y.A.C. with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of Y.A.C. in 2024 is 356 k€.
Y.A.C. recorded a net loss in 2024.
The headquarters of Y.A.C. is located in CRETEIL (94000), in the department Val-de-Marne.
The tax return of Y.A.C. 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).
Y.A.C. operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.