Le dernier exercice comptable publié pour cette entreprise remonte à 2023. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

ABC MOSELLE : revenue, balance sheet and financial ratios

ABC MOSELLE is a French company founded 5 years ago, specialized in the sector Location et location-bail d'autres biens personnels et domestiques. Based in TREMERY (57300), this company of category PME shows in 2023 a revenue of 1.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, ABC MOSELLE combines a growing business with positive profitability. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - ABC MOSELLE (SIREN 893930164)
Indicator 2023 2022 2021
Revenue 1 412 859 € 1 334 013 € 847 924 €
Net income 13 585 € -2 839 € 25 465 €
EBITDA 39 279 € 6 773 € 32 164 €
Net margin 1.0% -0.2% 3.0%

Revenue and income statement

In 2023, ABC MOSELLE achieves revenue of 1.4 M€. Over the period 2021-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +29.1%. Vs 2022: +6%. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 39 k€, representing 2.8% of revenue. Positive scissor effect: EBITDA margin improves by +2.3 pts, sign of improved operational efficiency. This ratio is slightly less favorable than the sector median (11.2%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 1.0% 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

1 412 859 €

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

1 409 667 €

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

39 279 €

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

32 572 €

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

13 585 €

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

2.8%

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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 771%. This ratio is less favorable than the sector median (12.9%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 5%. This ratio is less favorable than the sector median (36.6%) and warrants attention. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 16.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (9.7%).

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

770.54%

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

4.6%

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

1.44%

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

16.77

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

43.6%

Solvency indicators evolution
ABC MOSELLE

Sector positioning

Debt ratio
770.54% 2023
Q1: 0.02%
Med: 12.94%
Q3: 111.0%
Watch

In 2023, the debt ratio of ABC MOSELLE (770.5%) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
4.6% 2023
Q1: 14.05%
Med: 36.6%
Q3: 66.47%
Watch

In 2023, the financial autonomy of ABC MOSELLE (4.6%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1.25. This ratio is slightly less favorable than the sector median (2.0). The interest coverage ratio (= EBIT / Interest expenses) is 47.1x. Operating income very largely covers interest expenses: high safety margin.

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

1.25

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

47.1

Liquidity indicators evolution
ABC MOSELLE

Sector positioning

Liquidity ratio
1.25 2023
Q1: 1.14
Med: 1.97
Q3: 3.66
Average

In 2023, the liquidity ratio of ABC MOSELLE (1.25) 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.

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: 91 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 96 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Overall, WCR represents 135 days of revenue, i.e. 531 k€ to permanently finance. Between 2021 and 2023, WCR improved by 54 days of revenue, freeing up cash.

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

531 362 €

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

91 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

96 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

0 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

135 j

WCR and payment terms evolution
ABC MOSELLE

Positioning of ABC MOSELLE in its sector

Comparison with sector Location et location-bail d'autres biens personnels et domestiques

Valuation estimate

Based on 69 transactions of similar company sales (all years), the value of ABC MOSELLE is estimated at 278 228 € (range 130 920€ - 507 988€). With an EBITDA of 39 279€, the sector multiple of 4.9x is applied. The price/revenue ratio is 0.40x (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 2023
69 tx
130k€ 278k€ 507k€
278 228 € Range: 130 920€ - 507 988€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
39 279 € × 4.9x
Estimation 193 080 €
82 877€ - 416 792€
Revenue Multiple 30%
1 412 859 € × 0.40x
Estimation 569 225 €
284 027€ - 887 876€
Net Income Multiple 20%
13 585 € × 4.0x
Estimation 54 603 €
21 366€ - 166 148€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Location et location-bail d'autres biens personnels et domestiques)

Compare ABC MOSELLE with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail d'autres biens personnels et domestiques

Top companies in Location et location-bail d'autres biens personnels et domestiques

Largest companies by revenue in the sector Location et location-bail d'autres biens personnels et domestiques:

Top companies in Moselle

Largest companies by revenue in the department Moselle:

Voir le classement complet du département Moselle

Frequently asked questions about ABC MOSELLE

What is the revenue of ABC MOSELLE ?

The revenue of ABC MOSELLE in 2023 is 1.4 M€.

Is ABC MOSELLE profitable?

Yes, ABC MOSELLE generated a net profit of 14 k€ in 2023.

Where is the headquarters of ABC MOSELLE ?

The headquarters of ABC MOSELLE is located in TREMERY (57300), in the department Moselle.

Where to find the tax return of ABC MOSELLE ?

The tax return of ABC MOSELLE 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 MOSELLE operate?

ABC MOSELLE operates in the sector Location et location-bail d'autres biens personnels et domestiques (NAF code 77.29Z). See the 'Sector positioning' section above to compare the company with its competitors.