ABALONE TT PUY EN VELAY : revenue, balance sheet and financial ratios

ABALONE TT PUY EN VELAY is a French company founded 8 years ago, specialized in the sector Activités des agences de travail temporaire . Based in LE PUY-EN-VELAY (43000), this company of category ETI shows in 2024 a revenue of 1.8 M€. 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

Financial history - ABALONE TT PUY EN VELAY (SIREN 831317748)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 1 839 415 € 2 500 741 € 2 177 133 € 2 061 360 € 952 053 € 546 862 € 234 010 €
Net income 14 508 € 44 705 € 32 108 € 59 935 € -3 720 € -934 € -55 280 €
EBITDA 11 522 € 30 240 € 65 169 € 100 578 € -48 466 € -92 253 € -179 994 €
Net margin 0.8% 1.8% 1.5% 2.9% -0.4% -0.2% -23.6%

Revenue and income statement

In 2024, ABALONE TT PUY EN VELAY achieves revenue of 1.8 M€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +41.0%. Significant drop of -26% vs 2023. After deducting consumption (0 €), gross margin stands at 1.8 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 0.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 15 k€, i.e. 0.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 839 415 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 839 415 €

EBITDA (2024) ?
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

11 522 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

25 730 €

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

14 508 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.6%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 9%. 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 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

8.763%

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

29.877%

Cash flow / Revenue (2024) ?
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

0.114%

Repayment capacity (2024) ?
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

7.995

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

6.0%

Solvency indicators evolution
ABALONE TT PUY EN VELAY

Sector positioning

Debt ratio
8.76 2024
2022
2023
2024
Q1: 0.0
Med: 2.73
Q3: 26.78
Average -19 pts over 3 years

In 2024, the debt ratio of ABALONE TT PUY EN VELAY (8.76) 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
29.88% 2024
2022
2023
2024
Q1: 11.73%
Med: 25.56%
Q3: 44.76%
Good +10 pts over 3 years

In 2024, the financial autonomy of ABALONE TT PUY EN VELAY (29.9%) 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
8.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.27 years
Watch

In 2024, the repayment capacity of ABALONE TT PUY EN VELAY (8.00) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 145.04. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.

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

145.04

Interest coverage (2024) ?
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

0.608

Liquidity indicators evolution
ABALONE TT PUY EN VELAY

Sector positioning

Liquidity ratio
145.04 2024
2022
2023
2024
Q1: 111.16
Med: 138.5
Q3: 192.32
Good +5 pts over 3 years

In 2024, the liquidity ratio of ABALONE TT PUY EN VELAY (145.04) 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
0.61x 2024
2022
2023
2024
Q1: -0.69x
Med: 0.0x
Q3: 1.34x
Good

In 2024, the interest coverage of ABALONE TT PUY EN VELAY (0.6x) 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: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Overall, WCR represents 37 days of revenue, i.e. 187 k€ to permanently finance. Over 2018-2024, WCR increased by +23%, requiring additional financing.

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

187 308 €

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

50 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

63 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 in days of revenue (2024) ?
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

37 j

WCR and payment terms evolution
ABALONE TT PUY EN VELAY

Positioning of ABALONE TT PUY EN VELAY in its sector

Comparison with sector Activités des agences de travail temporaire

Valuation estimate

Based on 135 transactions of similar company sales (all years), the value of ABALONE TT PUY EN VELAY is estimated at 59 500 € (range 41 611€ - 117 390€). With an EBITDA of 11 522€, the sector multiple of 2.0x is applied. The price/revenue ratio is 0.08x (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.

Estimated enterprise value 2024
135 transactions
41k€ 59k€ 117k€
59 500 € Range: 41 611€ - 117 390€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
11 522 € × 2.0x
Estimation 23 364 €
11 198€ - 55 040€
Revenue Multiple 30%
1 839 415 € × 0.08x
Estimation 141 511 €
111 057€ - 252 983€
Net Income Multiple 20%
14 508 € × 1.8x
Estimation 26 824 €
13 477€ - 69 877€
How is this estimate calculated?

This estimate is based on the analysis of 135 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 agences de travail temporaire )

Compare ABALONE TT PUY EN VELAY with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agences de travail temporaire

Frequently asked questions about ABALONE TT PUY EN VELAY

What is the revenue of ABALONE TT PUY EN VELAY ?

The revenue of ABALONE TT PUY EN VELAY in 2024 is 1.8 M€.

Is ABALONE TT PUY EN VELAY profitable?

Yes, ABALONE TT PUY EN VELAY generated a net profit of 15 k€ in 2024.

Where is the headquarters of ABALONE TT PUY EN VELAY ?

The headquarters of ABALONE TT PUY EN VELAY is located in LE PUY-EN-VELAY (43000), in the department Haute-Loire.

Where to find the tax return of ABALONE TT PUY EN VELAY ?

The tax return of ABALONE TT PUY EN VELAY 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 TT PUY EN VELAY operate?

ABALONE TT PUY EN VELAY operates in the sector Activités des agences de travail temporaire (NAF code 78.20Z). See the 'Sector positioning' section above to compare the company with its competitors.