AB FINANCE ET DEVELOPPEMENT : revenue, balance sheet and financial ratios

AB FINANCE ET DEVELOPPEMENT is a French company founded 8 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in THIERS (63300), this company of category PME shows in 2020 a revenue of 12 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - AB FINANCE ET DEVELOPPEMENT (SIREN 834020554)
Indicator 2024 2022 2020 2019 2018
Revenue N/C N/C 12 000 € 12 000 € 8 286 €
Net income 0 € 0 € 6 936 € 6 213 € 2 079 €
EBITDA N/C N/C 9 584 € 8 571 € 3 508 €
Net margin N/C N/C 57.8% 51.8% 25.1%

Revenue and income statement

In 2024, AB FINANCE ET DEVELOPPEMENT records a net loss of 0 €. This deficit will reduce equity on the balance sheet. Change over 2018-2020: 2 k€ -> 0 €.

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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 56%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

55.7%

Financial autonomy (2024) ?
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

28.516%

Asset age ratio (2024) ?
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

70.5%

Solvency indicators evolution
AB FINANCE ET DEVELOPPEMENT

Sector positioning

Debt ratio
55.7 2024
2020
2022
2024
Q1: 0.0
Med: 3.99
Q3: 41.75
Average

In 2024, the debt ratio of AB FINANCE ET DEVELOPPEMENT (55.70) 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
28.52% 2024
2020
2022
2024
Q1: 4.19%
Med: 38.81%
Q3: 76.4%
Average -29 pts over 3 years

In 2024, the financial autonomy of AB FINANCE ET DEVELOPPEMENT (28.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
14.03 years 2020
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 0.94 years
Average

In 2020, the repayment capacity of AB FINANCE ET DEVELOPPEMENT (14.03) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 105.78. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

105.776

Liquidity indicators evolution
AB FINANCE ET DEVELOPPEMENT

Sector positioning

Liquidity ratio
105.78 2024
2020
2022
2024
Q1: 138.7
Med: 312.74
Q3: 965.51
Average

In 2024, the liquidity ratio of AB FINANCE ET DEVELOPPEMENT (105.78) 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
7.58x 2020
2020
Q1: 0.0x
Med: 0.0x
Q3: 0.11x
Excellent

In 2020, the interest coverage of AB FINANCE ET DEVELOPPEMENT (7.6x) 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.

Operating WCR (2024) ?
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 (2024) ?
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 (2024) ?
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 (2024) ?
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
AB FINANCE ET DEVELOPPEMENT

Positioning of AB FINANCE ET DEVELOPPEMENT in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Similar companies (Conseil pour les affaires et autres conseils de gestion)

Compare AB FINANCE ET DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about AB FINANCE ET DEVELOPPEMENT

What is the revenue of AB FINANCE ET DEVELOPPEMENT ?

The revenue of AB FINANCE ET DEVELOPPEMENT in 2020 is 12 k€.

Is AB FINANCE ET DEVELOPPEMENT profitable?

Yes, AB FINANCE ET DEVELOPPEMENT generated a net profit of 7 k€ in 2020.

Where is the headquarters of AB FINANCE ET DEVELOPPEMENT ?

The headquarters of AB FINANCE ET DEVELOPPEMENT is located in THIERS (63300), in the department Puy-de-Dome.

Where to find the tax return of AB FINANCE ET DEVELOPPEMENT ?

The tax return of AB FINANCE ET DEVELOPPEMENT 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 AB FINANCE ET DEVELOPPEMENT operate?

AB FINANCE ET DEVELOPPEMENT operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.