AB2D PARTICIPATIONS : revenue, balance sheet and financial ratios

AB2D PARTICIPATIONS is a French company founded 19 years ago, specialized in the sector Activités des sociétés holding. Based in AYTRE (17440), this company of category PME shows in 2021 a revenue of 2 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

Financial history - AB2D PARTICIPATIONS (SIREN 494484033)
Indicator 2023 2022 2021 2020 2019 2018 2016
Revenue N/C N/C 2 000 € 24 000 € 24 000 € 24 000 € 24 000 €
Net income 35 784 € 94 676 € -4 614 € 43 163 € 48 097 € 48 847 € 8 265 €
EBITDA -4 217 € -2 602 € -7 397 € 15 790 € 19 960 € 20 200 € 20 745 €
Net margin N/C N/C -230.7% 179.8% 200.4% 203.5% 34.4%

Revenue and income statement

In 2023, AB2D PARTICIPATIONS generates positive net income of 36 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 8 k€ -> 36 k€.

EBITDA (2023) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-4 217 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-4 216 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

35 784 €

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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 11%. 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 65%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

11.223%

Financial autonomy (2023) ?
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

65.104%

Repayment capacity (2023) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

1.076

Solvency indicators evolution
AB2D PARTICIPATIONS

Sector positioning

Debt ratio
11.22 2023
2021
2022
2023
Q1: 0.03
Med: 10.87
Q3: 70.22
Average +25 pts over 3 years

In 2023, the debt ratio of AB2D PARTICIPATIONS (11.22) 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
65.1% 2023
2021
2022
2023
Q1: 17.2%
Med: 61.39%
Q3: 90.77%
Good

In 2023, the financial autonomy of AB2D PARTICIPATIONS (65.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1.08 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.09 years
Q3: 3.23 years
Average +33 pts over 3 years

In 2023, the repayment capacity of AB2D PARTICIPATIONS (1.08) 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 15.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

15.746

Interest coverage (2023) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
AB2D PARTICIPATIONS

Sector positioning

Liquidity ratio
15.75 2023
2021
2022
2023
Q1: 126.86
Med: 619.0
Q3: 3548.33
Average

In 2023, the liquidity ratio of AB2D PARTICIPATIONS (15.75) 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
0.0x 2023
2021
2022
2023
Q1: -65.31x
Med: 0.0x
Q3: 0.0x
Good

In 2023, the interest coverage of AB2D PARTICIPATIONS (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 341 days. Excellent situation: suppliers finance 341 days of the operating cycle (retail model).

Operating WCR (2023) ?
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 (2023) ?
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 (2023) ?
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

341 j

Inventory turnover (2023) ?
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
AB2D PARTICIPATIONS

Positioning of AB2D PARTICIPATIONS in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 63 transactions of similar company sales in 2023, the value of AB2D PARTICIPATIONS is estimated at 333 786 € (range 60 847€ - 495 310€). 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.

Estimated enterprise value 2023
63 tx
60k€ 333k€ 495k€
333 786 € Range: 60 847€ - 495 310€
NAF 5 année 2023

Valuation method used

Net Income Multiple
35 784 € × 9.3x = 333 787 €
Range: 60 847€ - 495 311€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 (Activités des sociétés holding)

Compare AB2D PARTICIPATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about AB2D PARTICIPATIONS

What is the revenue of AB2D PARTICIPATIONS ?

The revenue of AB2D PARTICIPATIONS in 2021 is 2 k€.

Is AB2D PARTICIPATIONS profitable?

Yes, AB2D PARTICIPATIONS generated a net profit of 36 k€ in 2023.

Where is the headquarters of AB2D PARTICIPATIONS ?

The headquarters of AB2D PARTICIPATIONS is located in AYTRE (17440), in the department Charente-Maritime.

Where to find the tax return of AB2D PARTICIPATIONS ?

The tax return of AB2D PARTICIPATIONS 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 AB2D PARTICIPATIONS operate?

AB2D PARTICIPATIONS 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.