ABC MAINTENANCE : revenue, balance sheet and financial ratios

ABC MAINTENANCE is a French company founded 15 years ago, specialized in the sector Réparation de machines et équipements mécaniques. Based in VEUZAIN-SUR-LOIRE (41150), this company of category PME shows in 2023 a revenue of 905 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - ABC MAINTENANCE (SIREN 525362091)
Indicator 2023 2021 2020 2019 2018 2017 2016
Revenue 904 660 € 762 376 € 764 307 € 811 851 € 1 074 275 € 1 023 427 € 818 356 €
Net income 673 € -7 291 € 17 262 € -19 976 € 8 303 € 50 482 € -357 €
EBITDA 15 406 € 3 673 € 28 296 € -10 581 € 31 638 € 88 833 € 17 192 €
Net margin 0.1% -1.0% 2.3% -2.5% 0.8% 4.9% -0.0%

Revenue and income statement

In 2023, ABC MAINTENANCE achieves revenue of 905 k€. Revenue is growing positively over 7 years (CAGR: +1.4%). Vs 2021, growth of +19% (762 k€ -> 905 k€). After deducting consumption (64 k€), gross margin stands at 840 k€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 15 k€, representing 1.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 673 €, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

904 660 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

840 168 €

EBITDA (2023) ?
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

15 406 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

16 054 €

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

673 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.7%

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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 16%. 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 41%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

15.566%

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

40.785%

Cash flow / Revenue (2023) ?
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

-0.843%

Repayment capacity (2023) ?
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

-3.581

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

30.5%

Solvency indicators evolution
ABC MAINTENANCE

Sector positioning

Debt ratio
15.57 2023
2020
2021
2023
Q1: 2.93
Med: 19.64
Q3: 60.67
Good +18 pts over 3 years

In 2023, the debt ratio of ABC MAINTENANCE (15.57) 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
40.78% 2023
2020
2021
2023
Q1: 21.66%
Med: 42.7%
Q3: 61.08%
Average -8 pts over 3 years

In 2023, the financial autonomy of ABC MAINTENANCE (40.8%) 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
-3.58 years 2023
2020
2021
2023
Q1: 0.0 years
Med: 0.41 years
Q3: 1.77 years
Excellent -15 pts over 3 years

In 2023, the repayment capacity of ABC MAINTENANCE (-3.58) 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 156.46. 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 3.0x. Financial charges are adequately covered by operations.

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

156.458

Interest coverage (2023) ?
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

3.005

Liquidity indicators evolution
ABC MAINTENANCE

Sector positioning

Liquidity ratio
156.46 2023
2020
2021
2023
Q1: 166.89
Med: 236.12
Q3: 336.32
Watch

In 2023, the liquidity ratio of ABC MAINTENANCE (156.46) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
3.0x 2023
2020
2021
2023
Q1: 0.0x
Med: 0.61x
Q3: 3.09x
Good

In 2023, the interest coverage of ABC MAINTENANCE (3.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 72 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Inventory turnover is 57 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 97 days of revenue, i.e. 244 k€ to permanently finance.

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

244 222 €

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

42 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

72 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

57 j

WCR in days of revenue (2023) ?
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

97 j

WCR and payment terms evolution
ABC MAINTENANCE

Positioning of ABC MAINTENANCE in its sector

Comparison with sector Réparation de machines et équipements mécaniques

Valuation estimate

Based on 104 transactions of similar company sales (all years), the value of ABC MAINTENANCE is estimated at 81 074 € (range 44 498€ - 211 886€). With an EBITDA of 15 406€, the sector multiple of 1.0x 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.

Estimated enterprise value 2023
104 transactions
44k€ 81k€ 211k€
81 074 € Range: 44 498€ - 211 886€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
15 406 € × 1.0x
Estimation 15 842 €
10 935€ - 51 826€
Revenue Multiple 30%
904 660 € × 0.27x
Estimation 243 267 €
129 720€ - 617 839€
Net Income Multiple 20%
673 € × 1.3x
Estimation 869 €
572€ - 3 111€
How is this estimate calculated?

This estimate is based on the analysis of 104 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 (Réparation de machines et équipements mécaniques)

Compare ABC MAINTENANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation de machines et équipements mécaniques

Frequently asked questions about ABC MAINTENANCE

What is the revenue of ABC MAINTENANCE ?

The revenue of ABC MAINTENANCE in 2023 is 905 k€.

Is ABC MAINTENANCE profitable?

Yes, ABC MAINTENANCE generated a net profit of 673€ in 2023.

Where is the headquarters of ABC MAINTENANCE ?

The headquarters of ABC MAINTENANCE is located in VEUZAIN-SUR-LOIRE (41150), in the department Loir-et-Cher.

Where to find the tax return of ABC MAINTENANCE ?

The tax return of ABC MAINTENANCE 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 ABC MAINTENANCE operate?

ABC MAINTENANCE operates in the sector Réparation de machines et équipements mécaniques (NAF code 33.12Z). See the 'Sector positioning' section above to compare the company with its competitors.