Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

A.B.C BAT : revenue, balance sheet and financial ratios

A.B.C BAT is a French company founded 4 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in MONTPELLIER (34070), this company of category PME shows in 2021 a net income negative of -469€. 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 - A.B.C BAT (SIREN 903101129)
Indicator 2021
Revenue N/C
Net income -469 €
EBITDA -469 €
Net margin N/C

Revenue and income statement

In 2021, A.B.C BAT records a net loss of 469 €. This deficit will reduce equity on the balance sheet.

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

-44 €

EBITDA (2021) ?
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

-469 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-469 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-469 €

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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 32%. The balance between equity and debt is satisfactory.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

47.081%

Financial autonomy (2021) ?
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

32.01%

Repayment capacity (2021) ?
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

0.0

Solvency indicators evolution
A.B.C BAT

Sector positioning

Debt ratio
47.08 2021
2021
Q1: 1.25
Med: 24.71
Q3: 82.33
Average

In 2021, the debt ratio of A.B.C BAT (47.08) 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
32.01% 2021
2021
Q1: 9.07%
Med: 28.57%
Q3: 48.92%
Good

In 2021, the financial autonomy of A.B.C BAT (32.0%) 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
0.0 years 2021
2021
Q1: 0.0 years
Med: 0.09 years
Q3: 1.59 years
Excellent

In 2021, the repayment capacity of A.B.C BAT (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 312.40. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

312.4

Interest coverage (2021) ?
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

0.0

Liquidity indicators evolution
A.B.C BAT

Sector positioning

Liquidity ratio
312.4 2021
2021
Q1: 134.5
Med: 189.85
Q3: 282.26
Excellent

In 2021, the liquidity ratio of A.B.C BAT (312.40) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2021
2021
Q1: 0.0x
Med: 0.02x
Q3: 1.58x
Average

In 2021, the interest coverage of A.B.C BAT (0.0x) 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.

Positioning of A.B.C BAT in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Similar companies (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare A.B.C BAT with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about A.B.C BAT

What is the revenue of A.B.C BAT ?

The revenue of A.B.C BAT is not publicly disclosed (confidential accounts filed with INPI).

Is A.B.C BAT profitable?

A.B.C BAT recorded a net loss in 2021.

Where is the headquarters of A.B.C BAT ?

The headquarters of A.B.C BAT is located in MONTPELLIER (34070), in the department Herault.

Where to find the tax return of A.B.C BAT ?

The tax return of A.B.C BAT 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 BAT operate?

A.B.C BAT operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.