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AB2I : revenue, balance sheet and financial ratios

AB2I is a French company founded 32 years ago, specialized in the sector Ingénierie, études techniques. Based in LA CHAPELLE-SUR-ERDRE (44240), this company of category PME shows in 2018 a revenue of 2.9 M€. 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 - AB2I (SIREN 391576618)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue N/C N/C N/C N/C N/C N/C 2 896 097 €
Net income 346 638 € 577 746 € 826 804 € 818 524 € 1 047 461 € 363 924 € 308 286 €
EBITDA N/C N/C N/C N/C N/C N/C 398 018 €
Net margin N/C N/C N/C N/C N/C N/C 10.6%

Revenue and income statement

In 2024, AB2I generates positive net income of 347 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2024: 308 k€ -> 347 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

346 638 €

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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 8%. 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 (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

7.597%

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

37.686%

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

26.5%

Solvency indicators evolution
AB2I

Sector positioning

Debt ratio
7.6 2024
2022
2023
2024
Q1: 0.0
Med: 8.25
Q3: 42.9
Good -27 pts over 3 years

In 2024, the debt ratio of AB2I (7.60) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
37.69% 2024
2022
2023
2024
Q1: 11.27%
Med: 37.87%
Q3: 61.33%
Average +10 pts over 3 years

In 2024, the financial autonomy of AB2I (37.7%) 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 330.69. 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

330.69

Liquidity indicators evolution
AB2I

Sector positioning

Liquidity ratio
330.69 2024
2022
2023
2024
Q1: 148.97
Med: 229.92
Q3: 405.25
Good -11 pts over 3 years

In 2024, the liquidity ratio of AB2I (330.69) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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.

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
AB2I

Positioning of AB2I in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 61 386€ to 711 198€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
61k€ 283k€ 711k€
283 275 € Range: 61 386€ - 711 198€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 40 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 (Ingénierie, études techniques)

Compare AB2I with other companies in the same sector:

Frequently asked questions about AB2I

What is the revenue of AB2I ?

The revenue of AB2I in 2018 is 2.9 M€.

Is AB2I profitable?

Yes, AB2I generated a net profit of 347 k€ in 2024.

Where is the headquarters of AB2I ?

The headquarters of AB2I is located in LA CHAPELLE-SUR-ERDRE (44240), in the department Loire-Atlantique.

Where to find the tax return of AB2I ?

The tax return of AB2I 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 AB2I operate?

AB2I operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.