ABACA YPUA : revenue, balance sheet and financial ratios

ABACA YPUA is a French company founded 19 years ago, specialized in the sector Hébergement touristique et autre hébergement de courte durée . Based in SAINT-MARTIN-DE-SEIGNANX (40390), this company of category PME shows in 2020 a revenue of 126 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 - ABACA YPUA (SIREN 494931595)
Indicator 2024 2023 2022 2020 2018
Revenue N/C N/C N/C 126 201 € 205 767 €
Net income -82 537 € -75 996 € 6 714 € -5 959 € 10 415 €
EBITDA N/C N/C N/C 53 170 € 89 759 €
Net margin N/C N/C N/C -4.7% 5.1%

Revenue and income statement

In 2024, ABACA YPUA records a net loss of 83 k€. This deficit will reduce equity on the balance sheet.

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

-82 537 €

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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 68%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 59%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

67.707%

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

58.535%

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

88.0%

Solvency indicators evolution
ABACA YPUA

Sector positioning

Debt ratio
67.71 2024
2022
2023
2024
Q1: -3.79
Med: 0.16
Q3: 69.98
Average +26 pts over 3 years

In 2024, the debt ratio of ABACA YPUA (67.71) 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
58.53% 2024
2022
2023
2024
Q1: 0.0%
Med: 9.22%
Q3: 47.63%
Excellent

In 2024, the financial autonomy of ABACA YPUA (58.5%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 87.34. 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

87.343

Liquidity indicators evolution
ABACA YPUA

Sector positioning

Liquidity ratio
87.34 2024
2022
2023
2024
Q1: 33.0
Med: 119.82
Q3: 327.59
Average -19 pts over 3 years

In 2024, the liquidity ratio of ABACA YPUA (87.34) 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.

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
ABACA YPUA

Positioning of ABACA YPUA in its sector

Comparison with sector Hébergement touristique et autre hébergement de courte durée

Similar companies (Hébergement touristique et autre hébergement de courte durée )

Compare ABACA YPUA with other companies in the same sector:

Voir toutes les statistiques du secteur Hébergement touristique et autre hébergement de courte durée

Frequently asked questions about ABACA YPUA

What is the revenue of ABACA YPUA ?

The revenue of ABACA YPUA in 2020 is 126 k€.

Is ABACA YPUA profitable?

ABACA YPUA recorded a net loss in 2024.

Where is the headquarters of ABACA YPUA ?

The headquarters of ABACA YPUA is located in SAINT-MARTIN-DE-SEIGNANX (40390), in the department Landes.

Where to find the tax return of ABACA YPUA ?

The tax return of ABACA YPUA 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 ABACA YPUA operate?

ABACA YPUA operates in the sector Hébergement touristique et autre hébergement de courte durée (NAF code 55.20Z). See the 'Sector positioning' section above to compare the company with its competitors.