Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
Le dernier exercice comptable publié pour cette entreprise remonte à 2021. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

A.C.M. : revenue, balance sheet and financial ratios

A.C.M. is a French company founded 20 years ago, specialized in the sector Boulangerie et boulangerie-pâtisserie. Based in SAINT-REMY (21500), this company of category PME shows in 2021 a net income positive of 36 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-06-13

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

Synthèse

Santé financière : Fragile

Signal structurel : capitaux propres négatifs.

In summary, A.C.M. posts positive profitability over the latest financial year. Its financial structure is severely weakened: equity is negative. Point of attention: short-term liquidity is tight.

Historique financier - A.C.M. (SIREN 490572211)
Indicador 2021 2019 2018 2017 2016
Ingresos N/C N/C N/C N/C N/C
Resultado neto 35 933 € -34 522 € -19 036 € -32 084 € -49 150 €
EBITDA N/C N/C N/C N/C N/C
Margen neto N/C N/C N/C N/C N/C

Ingresos y cuenta de resultados

En 2021, A.C.M. genera un resultado neto positivo de 36 k€.

Resultado neto (2021) ?
Resultado neto
Definición
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Fórmula
Resultado corriente + Resultado excepcional - Impuesto sobre beneficios

35 933 €

Chargement du compte de résultat...

Évolution graphique

Mostrar :

Activo

Chargement des données...

Pasivo

Chargement des données...

Ratios de solvencia y endeudamiento

Warning: the company shows negative equity (accumulated losses exceed its capital). This is a major financial weakness which makes debt and autonomy ratios non-meaningful.

Ratio de endeudamiento (2021) ?
Ratio de endeudamiento
Definición
Mide la proporción de deuda respecto a los fondos propios.
Fórmula
(Deuda financiera / Fondos propios) x 100
Interpretación
< 50% : Faible
50-100% : Moderado
> 100% : Alto

Non significatif

Autonomía financiera (2021) ?
Autonomía financiera
Definición
Porcentaje de fondos propios en la financiación total.
Fórmula
(Fondos propios / Total balance) x 100
Interpretación
> 30% : Buena autonomía
20-30% : Media
< 20% : Faible

Non significatif

Ratio de obsolescencia (2021) ?
Ratio de obsolescencia
Definición
Mide el grado de desgaste del inmovilizado material.
Fórmula
Amortización acumulada / Inmovilizado bruto x 100
Interpretación
< 50% : Activos recientes
50-70% : Desgaste normal
> 70% : Activos envejecidos

6.0%

Evolución de indicadores de solvencia
A.C.M.

Positionnement sectoriel

Ratios de liquidez

El ratio de liquidez se sitúa en 0.23. Alerta: la deuda a corto plazo supera el activo circulante.

Ratio de liquidez (2021) ?
Ratio de liquidez
Definición
Capacidad para pagar las deudas a corto plazo con el activo circulante.
Fórmula
Activo circulante / Pasivo circulante
Interpretación
> 1.5 : Muy bueno
1-1.5 : Correcto
< 1 : Risque de liquidité

0.23

Evolución de indicadores de liquidez
A.C.M.

Positionnement sectoriel

Ratio de liquidez
0.23 2021
Q1: 0.55
Méd: 1.14
Q3: 1.86
Vigilar

En 2021, el ratio de liquidez d'A.C.M. (0.23) se sitúa en el 25% más bajo del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio inferior a 1 puede señalar tensiones potenciales de flujo de caja.

Positionnement de A.C.M. dans son secteur

Comparación con el sector Boulangerie et boulangerie-pâtisserie

Estimación de valoración

Based on 198 transactions of similar company sales in 2021, the value of A.C.M. is estimated at 293 783 € (range 159 135€ - 512 894€). 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 2021
198 transactions
159k€ 293k€ 512k€
293 783 € Range: 159 135€ - 512 894€
NAF 5 année 2021

Método de valoración utilizado

Net Income Multiple
35 933 € × 8.2x = 293 783 €
Range: 159 135€ - 512 894€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 198 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 (Boulangerie et boulangerie-pâtisserie)

Compare A.C.M. with other companies in the same sector:

Top companies in Boulangerie et boulangerie-pâtisserie

Largest companies by revenue in the sector Boulangerie et boulangerie-pâtisserie:

Top companies in Cote-d'Or

Largest companies by revenue in the department Cote-d'Or:

Frequently asked questions about A.C.M.

What is the revenue of A.C.M. ?

The revenue of A.C.M. is not publicly disclosed (confidential accounts filed with INPI).

Is A.C.M. profitable?

Yes, A.C.M. generated a net profit of 36 k€ in 2021.

Where is the headquarters of A.C.M. ?

The headquarters of A.C.M. is located in SAINT-REMY (21500), in the department Cote-d'Or.

Where to find the tax return of A.C.M. ?

The tax return of 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).

In which sector does A.C.M. operate?

A.C.M. operates in the sector Boulangerie et boulangerie-pâtisserie (NAF code 10.71C). See the 'Sector positioning' section above to compare the company with its competitors.