SIREN : 828985812
ABC2 is a French company founded 9 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in LES SABLES D'OLONNE (85100), this company of category PME shows in 2023 a revenue of 14 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
| Indicator | 2023 | 2022 |
|---|---|---|
| Revenue | 14 264 € | 22 178 € |
| Net income | 125 546 € | -14 307 € |
| EBITDA | 11 409 € | 957 € |
| Net margin | 880.2% | -64.5% |
In 2023, ABC2 achieves revenue of 14 k€. Significant drop of -36% vs 2022. After deducting consumption (0 €), gross margin stands at 14 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11 k€, representing 80.0% of revenue. Positive scissor effect: EBITDA margin improves by +75.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 126 k€, i.e. 880.2% of revenue. This profit can be retained or distributed to shareholders.
14 264 €
14 264 €
11 409 €
3 925 €
125 546 €
80.0%
The debt ratio (= Financial debt / Equity x 100) stands at 147%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory.
146.849%
36.486%
-185.916%
-6.564
91.7%
In 2023, the debt ratio of ABC2 (146.85) 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 2023, the financial autonomy of ABC2 (36.5%) 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 2023, the repayment capacity of ABC2 (-6.56) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 623.02. 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 78.2x. Operating income very largely covers interest expenses: high safety margin.
623.017
78.158
In 2023, the liquidity ratio of ABC2 (623.02) 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 2023, the interest coverage of ABC2 (78.2x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 124 days. Excellent situation: suppliers finance 124 days of the operating cycle (retail model). WCR is negative (-731 days): operations structurally generate cash.
-28 983 €
0 j
124 j
0 j
-731 j
Based on 215 transactions of similar company sales in 2023, the value of ABC2 is estimated at 173 986 € (range 60 650€ - 327 832€). With an EBITDA of 11 409€, the sector multiple of 5.2x is applied. The price/revenue ratio is 0.51x (in line with sector norms). 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 215 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 ABC2 with other companies in the same sector:
Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers
The revenue of ABC2 in 2023 is 14 k€.
Yes, ABC2 generated a net profit of 126 k€ in 2023.
The headquarters of ABC2 is located in LES SABLES D'OLONNE (85100), in the department Vendee.
The tax return of ABC2 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).
ABC2 operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.