SIREN : 349726745
AB PLUS is a French company founded 37 years ago, specialized in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques. Based in PARIS (75020), this company of category PME shows in 2024 a revenue of 465 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 464 910 € | 423 506 € | 465 366 € | 440 007 € | 397 844 € | 358 535 € | 641 566 € | 514 834 € | 817 055 € | 578 008 € |
| Net income | 11 312 € | -49 633 € | 40 348 € | 31 994 € | -168 076 € | -227 907 € | 43 768 € | 61 988 € | 162 742 € | 66 833 € |
| EBITDA | 25 872 € | -38 953 € | -17 043 € | 7 274 € | -81 215 € | -226 162 € | 52 942 € | 97 728 € | 353 872 € | -17 568 € |
| Net margin | 2.4% | -11.7% | 8.7% | 7.3% | -42.2% | -63.6% | 6.8% | 12.0% | 19.9% | 11.6% |
In 2024, AB PLUS achieves revenue of 465 k€. Activity remains stable over the period (CAGR: -2.4%). Vs 2023: +10%. After deducting consumption (0 €), gross margin stands at 465 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 26 k€, representing 5.6% of revenue. Positive scissor effect: EBITDA margin improves by +14.8 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11 k€, i.e. 2.4% of revenue. This profit can be retained or distributed to shareholders.
464 910 €
464 910 €
25 872 €
9 807 €
11 312 €
5.6%
The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 93%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
0.778%
93.191%
5.831%
0.214
38.0%
In 2024, the debt ratio of AB PLUS (0.78) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of AB PLUS (93.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of AB PLUS (0.21) 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 1381.41. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
1381.412
0.0
In 2024, the liquidity ratio of AB PLUS (1381.41) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of AB PLUS (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Overall, WCR represents 44 days of revenue, i.e. 57 k€ to permanently finance. Notable WCR improvement over the period (-33%), freeing up cash.
57 193 €
20 j
36 j
0 j
44 j
Based on 50 transactions of similar company sales
(all years),
the value of AB PLUS is estimated at
71 603 €
(range 36 934€ - 177 122€).
With an EBITDA of 25 872€, the sector multiple of 1.8x is applied.
The price/revenue ratio is 0.32x
(conservative valuation).
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 50 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 AB PLUS with other companies in the same sector:
The revenue of AB PLUS in 2024 is 465 k€.
Yes, AB PLUS generated a net profit of 11 k€ in 2024.
The headquarters of AB PLUS is located in PARIS (75020), in the department Paris.
The tax return of AB PLUS 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).
AB PLUS operates in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques (NAF code 46.18Z). See the 'Sector positioning' section above to compare the company with its competitors.