ABBEI (ACTIVITES BOIS BATIMENT ENTREPRISES D'INSERTION) : revenue, balance sheet and financial ratios

ABBEI (ACTIVITES BOIS BATIMENT ENTREPRISES D'INSERTION) is a French company founded 24 years ago, specialized in the sector Travaux de peinture et vitrerie. Based in SAINT-ETIENNE-DU-ROUVRAY (76800), this company of category PME shows in 2024 a revenue of 6.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ABBEI (ACTIVITES BOIS BATIMENT ENTREPRISES D'INSERTION) (SIREN 439337304)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 6 729 635 € 6 204 814 € 5 317 738 € 6 380 331 € 4 141 294 € 4 634 889 € 4 829 485 € 4 296 025 € 2 152 391 €
Net income 23 783 € 16 583 € 9 996 € 5 006 € 7 104 € 63 621 € 123 904 € 185 105 € 72 210 €
EBITDA 167 940 € 75 270 € 108 560 € -5 929 € -34 789 € -25 312 € 122 080 € 341 424 € 10 059 €
Net margin 0.4% 0.3% 0.2% 0.1% 0.2% 1.4% 2.6% 4.3% 3.4%

Revenue and income statement

In 2024, ABBEI (ACTIVITES BOIS BATIMENT ENTREPRISES D'INSERTION) achieves revenue of 6.7 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +15.3%. Vs 2023: +8%. After deducting consumption (1.2 M€), gross margin stands at 5.6 M€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 168 k€, representing 2.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 24 k€, i.e. 0.4% 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

6 729 635 €

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

5 553 171 €

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

167 940 €

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

16 935 €

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

23 783 €

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

2.3%

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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 47%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.6% 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

46.544%

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

35.783%

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

1.641%

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

4.281

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

53.0%

Solvency indicators evolution
ABBEI (ACTIVITES BOIS BATIMENT ENTREPRISES D'INSERTION)

Sector positioning

Debt ratio
46.54 2024
2022
2023
2024
Q1: 0.1
Med: 10.87
Q3: 41.68
Average

In 2024, the debt ratio of ABBEI (ACTIVITES BOIS BAT... (46.54) 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
35.78% 2024
2022
2023
2024
Q1: 4.85%
Med: 31.3%
Q3: 55.52%
Good

In 2024, the financial autonomy of ABBEI (ACTIVITES BOIS BAT... (35.8%) 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
4.28 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.77 years
Average

In 2024, the repayment capacity of ABBEI (ACTIVITES BOIS BAT... (4.28) 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 162.33. 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 7.9x. Operating income very largely covers interest expenses: high safety margin.

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

162.334

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

7.877

Liquidity indicators evolution
ABBEI (ACTIVITES BOIS BATIMENT ENTREPRISES D'INSERTION)

Sector positioning

Liquidity ratio
162.33 2024
2022
2023
2024
Q1: 141.41
Med: 207.71
Q3: 324.54
Average -12 pts over 3 years

In 2024, the liquidity ratio of ABBEI (ACTIVITES BOIS BAT... (162.33) 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
7.88x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.55x
Excellent

In 2024, the interest coverage of ABBEI (ACTIVITES BOIS BAT... (7.9x) 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. Average customer payment term: 60 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. The company must finance 10 days of gap between collections and payments. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 49 days of revenue, i.e. 922 k€ to permanently finance. Over 2016-2024, WCR increased by +228%, 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

922 095 €

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

60 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

50 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

13 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

49 j

WCR and payment terms evolution
ABBEI (ACTIVITES BOIS BATIMENT ENTREPRISES D'INSERTION)

Positioning of ABBEI (ACTIVITES BOIS BATIMENT ENTREPRISES D'INSERTION) in its sector

Comparison with sector Travaux de peinture et vitrerie

Valuation estimate

Based on 88 transactions of similar company sales (all years), the value of ABBEI (ACTIVITES BOIS BATIMENT ENTREPRISES D'INSERTION) is estimated at 608 808 € (range 242 703€ - 1 069 470€). With an EBITDA of 167 940€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.18x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
88 tx
242k€ 608k€ 1069k€
608 808 € Range: 242 703€ - 1 069 470€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
167 940 € × 2.7x
Estimation 455 815 €
137 993€ - 788 894€
Revenue Multiple 30%
6 729 635 € × 0.18x
Estimation 1 222 516 €
562 510€ - 2 160 291€
Net Income Multiple 20%
23 783 € × 3.0x
Estimation 70 729 €
24 769€ - 134 682€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Travaux de peinture et vitrerie)

Compare ABBEI (ACTIVITES BOIS BATIMENT ENTREPRISES D'INSERTION) with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de peinture et vitrerie

Frequently asked questions about ABBEI (ACTIVITES BOIS BATIMENT ENTREPRISES D'INSERTION)

What is the revenue of ABBEI (ACTIVITES BOIS BATIMENT ENTREPRISES D'INSERTION) ?

The revenue of ABBEI (ACTIVITES BOIS BATIMENT ENTREPRISES D'INSERTION) in 2024 is 6.7 M€.

Is ABBEI (ACTIVITES BOIS BATIMENT ENTREPRISES D'INSERTION) profitable?

Yes, ABBEI (ACTIVITES BOIS BATIMENT ENTREPRISES D'INSERTION) generated a net profit of 24 k€ in 2024.

Where is the headquarters of ABBEI (ACTIVITES BOIS BATIMENT ENTREPRISES D'INSERTION) ?

The headquarters of ABBEI (ACTIVITES BOIS BATIMENT ENTREPRISES D'INSERTION) is located in SAINT-ETIENNE-DU-ROUVRAY (76800), in the department Seine-Maritime.

Where to find the tax return of ABBEI (ACTIVITES BOIS BATIMENT ENTREPRISES D'INSERTION) ?

The tax return of ABBEI (ACTIVITES BOIS BATIMENT ENTREPRISES D'INSERTION) 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 ABBEI (ACTIVITES BOIS BATIMENT ENTREPRISES D'INSERTION) operate?

ABBEI (ACTIVITES BOIS BATIMENT ENTREPRISES D'INSERTION) operates in the sector Travaux de peinture et vitrerie (NAF code 43.34Z). See the 'Sector positioning' section above to compare the company with its competitors.