Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

A B 1 : revenue, balance sheet and financial ratios

A B 1 is a French company founded 23 years ago, specialized in the sector Commerce de détail d'équipements automobiles. Based in ANDREZIEUX-BOUTHEON (42160), this company of category PME shows in 2025 a net income positive of 195 k€. 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 - A B 1 (SIREN 444177307)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C
Net income 194 702 € 125 821 € 44 867 € 82 341 € 98 479 € 17 802 € 15 025 € 82 077 € 124 990 € 86 631 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, A B 1 generates positive net income of 195 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 87 k€ -> 195 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

194 702 €

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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 27%. 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 38%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

26.726%

Financial autonomy (2025) ?
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

38.112%

Asset age ratio (2025) ?
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

17.7%

Solvency indicators evolution
A B 1

Sector positioning

Debt ratio
26.73 2025
2023
2024
2025
Q1: 1.58
Med: 12.56
Q3: 39.97
Average -12 pts over 3 years

In 2025, the debt ratio of A B 1 (26.73) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
38.11% 2025
2023
2024
2025
Q1: 25.05%
Med: 52.58%
Q3: 67.47%
Average +6 pts over 3 years

In 2025, the financial autonomy of A B 1 (38.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 162.00. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

162.003

Liquidity indicators evolution
A B 1

Sector positioning

Liquidity ratio
162.0 2025
2023
2024
2025
Q1: 159.68
Med: 234.08
Q3: 358.97
Average -6 pts over 3 years

In 2025, the liquidity ratio of A B 1 (162.00) 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.

Positioning of A B 1 in its sector

Comparison with sector Commerce de détail d'équipements automobiles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (29 transactions). This range of 348 150€ to 852 281€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
348k€ 517k€ 852k€
517 853 € Range: 348 150€ - 852 281€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 29 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 d'équipements automobiles)

Compare A B 1 with other companies in the same sector:

Frequently asked questions about A B 1

What is the revenue of A B 1 ?

The revenue of A B 1 is not publicly disclosed (confidential accounts filed with INPI).

Is A B 1 profitable?

Yes, A B 1 generated a net profit of 195 k€ in 2025.

Where is the headquarters of A B 1 ?

The headquarters of A B 1 is located in ANDREZIEUX-BOUTHEON (42160), in the department Loire.

Where to find the tax return of A B 1 ?

The tax return of A B 1 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 B 1 operate?

A B 1 operates in the sector Commerce de détail d'équipements automobiles (NAF code 45.32Z). See the 'Sector positioning' section above to compare the company with its competitors.