A.B.C. AMENAGEMENT-BATIMENT-CONCEPT : revenue, balance sheet and financial ratios

A.B.C. AMENAGEMENT-BATIMENT-CONCEPT is a French company founded 22 years ago, specialized in the sector Construction de maisons individuelles. Based in PARIS (75010), this company of category PME shows in 2016 a revenue of 244 k€. 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 - A.B.C. AMENAGEMENT-BATIMENT-CONCEPT (SIREN 453347866)
Indicator 2016 2015
Revenue 244 402 € 88 981 €
Net income 13 733 € 42 564 €
EBITDA 20 540 € 15 991 €
Net margin 5.6% 47.8%

Revenue and income statement

In 2016, A.B.C. AMENAGEMENT-BATIMENT-CONCEPT achieves revenue of 244 k€. Vs 2015, growth of +175% (89 k€ -> 244 k€). After deducting consumption (33 k€), gross margin stands at 211 k€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 21 k€, representing 8.4% of revenue. Warning negative scissor effect: despite revenue change (+175%), EBITDA varies by +28%, reducing margin by 9.6 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 5.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

244 402 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

211 162 €

EBITDA (2016) ?
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

20 540 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

16 647 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

13 733 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.4%

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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 3%. 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 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

3.113%

Financial autonomy (2016) ?
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

1.508%

Cash flow / Revenue (2016) ?
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

7.215%

Repayment capacity (2016) ?
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

0.119

Asset age ratio (2016) ?
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

55.7%

Solvency indicators evolution
A.B.C. AMENAGEMENT-BATIMENT-CONCEPT

Sector positioning

Debt ratio
3.11 2016
2015
2016
Q1: 0.0
Med: 7.52
Q3: 43.71
Good -38 pts over 2 years

In 2016, the debt ratio of A.B.C. AMENAGEMENT-BATIME... (3.11) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
1.51% 2016
2015
2016
Q1: 3.78%
Med: 21.76%
Q3: 44.82%
Average -25 pts over 2 years

In 2016, the financial autonomy of A.B.C. AMENAGEMENT-BATIME... (1.5%) 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
0.12 years 2016
2015
2016
Q1: 0.0 years
Med: 0.0 years
Q3: 0.59 years
Average

In 2016, the repayment capacity of A.B.C. AMENAGEMENT-BATIME... (0.12) 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 181.34. 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 5.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2016) ?
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

181.335

Interest coverage (2016) ?
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

5.015

Liquidity indicators evolution
A.B.C. AMENAGEMENT-BATIMENT-CONCEPT

Sector positioning

Liquidity ratio
181.34 2016
2015
2016
Q1: 116.95
Med: 162.41
Q3: 256.97
Good -14 pts over 2 years

In 2016, the liquidity ratio of A.B.C. AMENAGEMENT-BATIME... (181.34) 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
5.01x 2016
2015
2016
Q1: 0.0x
Med: 0.0x
Q3: 1.86x
Excellent

In 2016, the interest coverage of A.B.C. AMENAGEMENT-BATIME... (5.0x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 99 days. Excellent situation: suppliers finance 96 days of the operating cycle (retail model). Overall, WCR represents 72 days of revenue, i.e. 49 k€ to permanently finance.

Operating WCR (2016) ?
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

49 003 €

Customer credit (2016) ?
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

3 j

Supplier credit (2016) ?
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

99 j

Inventory turnover (2016) ?
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 (2016) ?
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

72 j

WCR and payment terms evolution
A.B.C. AMENAGEMENT-BATIMENT-CONCEPT

Positioning of A.B.C. AMENAGEMENT-BATIMENT-CONCEPT in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of A.B.C. AMENAGEMENT-BATIMENT-CONCEPT is estimated at 52 353 € (range 22 045€ - 105 436€). With an EBITDA of 20 540€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (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 2016
113 transactions
22k€ 52k€ 105k€
52 353 € Range: 22 045€ - 105 436€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
20 540 € × 3.6x
Estimation 74 935 €
28 239€ - 103 635€
Revenue Multiple 30%
244 402 € × 0.11x
Estimation 26 893 €
18 716€ - 105 443€
Net Income Multiple 20%
13 733 € × 2.5x
Estimation 34 089 €
11 556€ - 109 929€
How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction de maisons individuelles)

Compare A.B.C. AMENAGEMENT-BATIMENT-CONCEPT with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about A.B.C. AMENAGEMENT-BATIMENT-CONCEPT

What is the revenue of A.B.C. AMENAGEMENT-BATIMENT-CONCEPT ?

The revenue of A.B.C. AMENAGEMENT-BATIMENT-CONCEPT in 2016 is 244 k€.

Is A.B.C. AMENAGEMENT-BATIMENT-CONCEPT profitable?

Yes, A.B.C. AMENAGEMENT-BATIMENT-CONCEPT generated a net profit of 14 k€ in 2016.

Where is the headquarters of A.B.C. AMENAGEMENT-BATIMENT-CONCEPT ?

The headquarters of A.B.C. AMENAGEMENT-BATIMENT-CONCEPT is located in PARIS (75010), in the department Paris.

Where to find the tax return of A.B.C. AMENAGEMENT-BATIMENT-CONCEPT ?

The tax return of A.B.C. AMENAGEMENT-BATIMENT-CONCEPT 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 A.B.C. AMENAGEMENT-BATIMENT-CONCEPT operate?

A.B.C. AMENAGEMENT-BATIMENT-CONCEPT operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.