ABAQUE : revenue, balance sheet and financial ratios

ABAQUE is a French company founded 22 years ago, specialized in the sector Fabrication d'emballages en matières plastiques. Based in PUCEUL (44390), this company of category PME shows in 2023 a revenue of 4.3 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 - ABAQUE (SIREN 451839914)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 4 320 492 € 4 039 298 € 3 470 823 € 2 860 959 € 3 797 708 € 3 746 060 € 3 568 946 € 3 422 238 €
Net income 3 081 € 301 298 € 339 499 € 279 299 € 97 610 € 30 133 € 145 928 € 57 107 € -28 156 €
EBITDA N/C 345 777 € 403 146 € 267 510 € -5 080 € 11 124 € 117 132 € -22 655 € -1 406 €
Net margin N/C 7.0% 8.4% 8.0% 3.4% 0.8% 3.9% 1.6% -0.8%

Revenue and income statement

In 2024, ABAQUE generates positive net income of 3 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

3 081 €

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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 29%. 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 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

28.833%

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

59.077%

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

53.3%

Solvency indicators evolution
ABAQUE

Sector positioning

Debt ratio
28.83 2024
2022
2023
2024
Q1: 0.81
Med: 21.34
Q3: 62.69
Average +10 pts over 3 years

In 2024, the debt ratio of ABAQUE (28.83) 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
59.08% 2024
2022
2023
2024
Q1: 34.69%
Med: 51.42%
Q3: 66.21%
Good +8 pts over 3 years

In 2024, the financial autonomy of ABAQUE (59.1%) 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
1.09 years 2023
2022
2023
Q1: 0.0 years
Med: 0.86 years
Q3: 2.65 years
Average +9 pts over 2 years

In 2023, the repayment capacity of ABAQUE (1.09) 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 319.13. 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

319.131

Liquidity indicators evolution
ABAQUE

Sector positioning

Liquidity ratio
319.13 2024
2022
2023
2024
Q1: 149.84
Med: 223.59
Q3: 339.99
Good +16 pts over 3 years

In 2024, the liquidity ratio of ABAQUE (319.13) 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
2.49x 2023
2022
2023
Q1: 0.15x
Med: 2.95x
Q3: 9.3x
Average

In 2023, the interest coverage of ABAQUE (2.5x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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
ABAQUE

Positioning of ABAQUE in its sector

Comparison with sector Fabrication d'emballages en matières plastiques

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of ABAQUE is estimated at 5 339 € (range 1 658€ - 20 920€). 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 2024
76 tx
1k€ 5k€ 20k€
5 339 € Range: 1 658€ - 20 920€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
3 081 € × 1.7x = 5 340 €
Range: 1 659€ - 20 920€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 76 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 (Fabrication d'emballages en matières plastiques)

Compare ABAQUE with other companies in the same sector:

Frequently asked questions about ABAQUE

What is the revenue of ABAQUE ?

The revenue of ABAQUE in 2023 is 4.3 M€.

Is ABAQUE profitable?

Yes, ABAQUE generated a net profit of 3 k€ in 2024.

Where is the headquarters of ABAQUE ?

The headquarters of ABAQUE is located in PUCEUL (44390), in the department Loire-Atlantique.

Where to find the tax return of ABAQUE ?

The tax return of ABAQUE 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 ABAQUE operate?

ABAQUE operates in the sector Fabrication d'emballages en matières plastiques (NAF code 22.22Z). See the 'Sector positioning' section above to compare the company with its competitors.