ABAQUE CONSTRUCTION : revenue, balance sheet and financial ratios

ABAQUE CONSTRUCTION is a French company founded 10 years ago, specialized in the sector Ingénierie, études techniques. Based in BOURGES (18000), this company of category PME shows in 2022 a revenue of 269 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 - ABAQUE CONSTRUCTION (SIREN 812432672)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue N/C 268 603 € 314 428 € 211 616 € 323 914 € 344 182 € 163 972 €
Net income 20 810 € 29 317 € 13 732 € -22 821 € 8 628 € 11 609 € 5 964 €
EBITDA N/C 17 878 € 14 288 € -20 849 € 10 444 € 14 057 € 6 938 €
Net margin N/C 10.9% 4.4% -10.8% 2.7% 3.4% 3.6%

Revenue and income statement

In 2023, ABAQUE CONSTRUCTION generates positive net income of 21 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2023: 6 k€ -> 21 k€.

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

20 810 €

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 70%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory.

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

69.543%

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

24.451%

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

28.9%

Solvency indicators evolution
ABAQUE CONSTRUCTION

Sector positioning

Debt ratio
69.54 2023
2021
2022
2023
Q1: 0.0
Med: 9.45
Q3: 51.26
Average

In 2023, the debt ratio of ABAQUE CONSTRUCTION (69.54) 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
24.45% 2023
2021
2022
2023
Q1: 11.11%
Med: 37.17%
Q3: 60.82%
Average +13 pts over 3 years

In 2023, the financial autonomy of ABAQUE CONSTRUCTION (24.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
2.5 years 2022
2021
2022
Q1: 0.0 years
Med: 0.01 years
Q3: 1.24 years
Average

In 2022, the repayment capacity of ABAQUE CONSTRUCTION (2.50) 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 166.88. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

166.88

Liquidity indicators evolution
ABAQUE CONSTRUCTION

Sector positioning

Liquidity ratio
166.88 2023
2021
2022
2023
Q1: 150.48
Med: 232.34
Q3: 397.33
Average -7 pts over 3 years

In 2023, the liquidity ratio of ABAQUE CONSTRUCTION (166.88) 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.

Interest coverage
3.87x 2022
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 1.47x
Excellent

In 2022, the interest coverage of ABAQUE CONSTRUCTION (3.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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 (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

0 €

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

0 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

0 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 and payment terms evolution
ABAQUE CONSTRUCTION

Positioning of ABAQUE CONSTRUCTION in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 18 008€ to 70 941€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
18k€ 22k€ 70k€
22 659 € Range: 18 008€ - 70 941€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 47 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 ABAQUE CONSTRUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about ABAQUE CONSTRUCTION

What is the revenue of ABAQUE CONSTRUCTION ?

The revenue of ABAQUE CONSTRUCTION in 2022 is 269 k€.

Is ABAQUE CONSTRUCTION profitable?

Yes, ABAQUE CONSTRUCTION generated a net profit of 21 k€ in 2023.

Where is the headquarters of ABAQUE CONSTRUCTION ?

The headquarters of ABAQUE CONSTRUCTION is located in BOURGES (18000), in the department Cher.

Where to find the tax return of ABAQUE CONSTRUCTION ?

The tax return of ABAQUE CONSTRUCTION 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 CONSTRUCTION operate?

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