ABALONE ENERGIE : revenue, balance sheet and financial ratios

ABALONE ENERGIE is a French company founded 19 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in SAINT-HERBLAIN (44800), this company of category ETI shows in 2023 a revenue of 463 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 - ABALONE ENERGIE (SIREN 497719831)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 462 526 € 310 877 € 305 508 € 291 756 € 274 355 € 236 561 € 248 147 € 247 180 €
Net income 41 677 € -40 574 € -17 919 € 63 794 € 160 135 € 258 711 € 198 504 € 113 561 €
EBITDA 159 623 € 90 137 € 113 014 € 99 913 € 61 379 € 50 048 € 2 295 € 11 740 €
Net margin 9.0% -13.1% -5.9% 21.9% 58.4% 109.4% 80.0% 45.9%

Revenue and income statement

In 2023, ABALONE ENERGIE achieves revenue of 463 k€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +9.4%. Vs 2022, growth of +49% (311 k€ -> 463 k€). After deducting consumption (7 k€), gross margin stands at 456 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 160 k€, representing 34.5% of revenue. Positive scissor effect: EBITDA margin improves by +5.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 42 k€, i.e. 9.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

462 526 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

455 777 €

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

159 623 €

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

-38 947 €

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

41 677 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

34.5%

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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 24%. 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 76%. 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 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 33.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

24.091%

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

75.633%

Cash flow / Revenue (2023) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

33.355%

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

1.901

Asset age ratio (2023) ?
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

29.6%

Solvency indicators evolution
ABALONE ENERGIE

Sector positioning

Debt ratio
24.09 2023
2021
2022
2023
Q1: -25.79
Med: 7.7
Q3: 166.03
Average -22 pts over 3 years

In 2023, the debt ratio of ABALONE ENERGIE (24.09) 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
75.63% 2023
2021
2022
2023
Q1: 0.43%
Med: 30.83%
Q3: 76.17%
Good +37 pts over 3 years

In 2023, the financial autonomy of ABALONE ENERGIE (75.6%) 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
1.9 years 2023
2021
2022
2023
Q1: -0.3 years
Med: 0.44 years
Q3: 10.35 years
Average -21 pts over 3 years

In 2023, the repayment capacity of ABALONE ENERGIE (1.90) 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 313.84. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 3.6x. Financial charges are adequately covered by operations.

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

313.839

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

3.614

Liquidity indicators evolution
ABALONE ENERGIE

Sector positioning

Liquidity ratio
313.84 2023
2021
2022
2023
Q1: 95.03
Med: 298.23
Q3: 1220.9
Good

In 2023, the liquidity ratio of ABALONE ENERGIE (313.84) 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.

Interest coverage
3.61x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 16.99x
Good -20 pts over 3 years

In 2023, the interest coverage of ABALONE ENERGIE (3.6x) 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: 114 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 83 days. The gap of 31 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 43 days of revenue, i.e. 56 k€ to permanently finance. Over 2016-2023, WCR increased by +113%, requiring additional financing.

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

55 656 €

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

114 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

83 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 in days of revenue (2023) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

43 j

WCR and payment terms evolution
ABALONE ENERGIE

Positioning of ABALONE ENERGIE in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 215 transactions of similar company sales in 2023, the value of ABALONE ENERGIE is estimated at 529 437 € (range 153 944€ - 914 486€). With an EBITDA of 159 623€, the sector multiple of 5.2x is applied. The price/revenue ratio is 0.51x (in line with sector norms). 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.

Estimated enterprise value 2023
215 transactions
153k€ 529k€ 914k€
529 437 € Range: 153 944€ - 914 486€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
159 623 € × 5.2x
Estimation 822 624 €
208 709€ - 1 321 819€
Revenue Multiple 30%
462 526 € × 0.51x
Estimation 236 174 €
107 540€ - 540 297€
Net Income Multiple 20%
41 677 € × 5.7x
Estimation 236 365 €
86 638€ - 457 441€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 (Location de terrains et d'autres biens immobiliers)

Compare ABALONE ENERGIE with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about ABALONE ENERGIE

What is the revenue of ABALONE ENERGIE ?

The revenue of ABALONE ENERGIE in 2023 is 463 k€.

Is ABALONE ENERGIE profitable?

Yes, ABALONE ENERGIE generated a net profit of 42 k€ in 2023.

Where is the headquarters of ABALONE ENERGIE ?

The headquarters of ABALONE ENERGIE is located in SAINT-HERBLAIN (44800), in the department Loire-Atlantique.

Where to find the tax return of ABALONE ENERGIE ?

The tax return of ABALONE ENERGIE 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 ABALONE ENERGIE operate?

ABALONE ENERGIE operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.