SIREN : 793190968
ABC-CULTURE is a French company founded 13 years ago, specialized in the sector Vente à distance sur catalogue général. Based in VILLEURBANNE (69100), this company of category PME shows in 2024 a revenue of 4.2 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 4 179 331 € | 4 283 551 € | 4 662 313 € | 4 507 646 € | 3 059 907 € | 2 845 414 € | 2 578 036 € | 2 477 409 € |
| Net income | 94 984 € | 165 851 € | 214 134 € | 206 587 € | -54 568 € | -91 489 € | 49 244 € | 3 651 € |
| EBITDA | 113 065 € | 56 459 € | 259 178 € | 210 700 € | -81 872 € | -104 962 € | 40 922 € | -41 581 € |
| Net margin | 2.3% | 3.9% | 4.6% | 4.6% | -1.8% | -3.2% | 1.9% | 0.1% |
In 2024, ABC-CULTURE achieves revenue of 4.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.8%. Slight decline of -2% vs 2023. After deducting consumption (2.3 M€), gross margin stands at 1.9 M€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 113 k€, representing 2.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 95 k€, i.e. 2.3% of revenue. This profit can be retained or distributed to shareholders.
4 179 331 €
1 901 554 €
113 065 €
105 999 €
94 984 €
2.7%
The debt ratio (= Financial debt / Equity x 100) stands at 28%. 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 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
28.276%
39.374%
2.359%
0.774
28.1%
In 2024, the debt ratio of ABC-CULTURE (28.28) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of ABC-CULTURE (39.4%) 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.
In 2024, the repayment capacity of ABC-CULTURE (0.77) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 182.31. 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 1.0x. Danger: operating income does not cover interest charges, unsustainable situation.
182.308
0.996
In 2024, the liquidity ratio of ABC-CULTURE (182.31) 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.
In 2024, the interest coverage of ABC-CULTURE (1.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 14 days. The company must finance 1 days of gap between collections and payments. Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 30 days of revenue, i.e. 343 k€ to permanently finance. Over 2016-2024, WCR increased by +34%, requiring additional financing.
343 039 €
15 j
14 j
18 j
30 j
Based on 121 transactions of similar company sales (all years), the value of ABC-CULTURE is estimated at 589 946 € (range 298 193€ - 1 337 158€). With an EBITDA of 113 065€, the sector multiple of 3.2x is applied. The price/revenue ratio is 0.27x (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.
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This estimate is based on the analysis of 121 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare ABC-CULTURE with other companies in the same sector:
Voir toutes les statistiques du secteur Vente à distance sur catalogue général
The revenue of ABC-CULTURE in 2024 is 4.2 M€.
Yes, ABC-CULTURE generated a net profit of 95 k€ in 2024.
The headquarters of ABC-CULTURE is located in VILLEURBANNE (69100), in the department Rhone.
The tax return of ABC-CULTURE 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).
ABC-CULTURE operates in the sector Vente à distance sur catalogue général (NAF code 47.91A). See the 'Sector positioning' section above to compare the company with its competitors.