ABCD INTERNATIONAL : revenue, balance sheet and financial ratios

ABCD INTERNATIONAL is a French company founded 33 years ago, specialized in the sector Fabrication de structures métalliques et de parties de structures. Based in GRIGNY (91350), this company of category PME shows in 2024 a revenue of 29.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - ABCD INTERNATIONAL (SIREN 391778883)
Indicator 2024 2021 2018 2016
Revenue 29 028 605 € 21 708 395 € 19 807 392 € 16 002 953 €
Net income 1 937 767 € 1 329 820 € 523 012 € 381 802 €
EBITDA 3 450 968 € 2 413 429 € 1 119 785 € 948 467 €
Net margin 6.7% 6.1% 2.6% 2.4%

Revenue and income statement

In 2024, ABCD INTERNATIONAL achieves revenue of 29.0 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.7%. Vs 2021, growth of +34% (21.7 M€ -> 29.0 M€). After deducting consumption (13.5 M€), gross margin stands at 15.5 M€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.5 M€, representing 11.9% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.9 M€, i.e. 6.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

29 028 605 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

15 491 851 €

EBITDA (2024) ?
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

3 450 968 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 994 813 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 937 767 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.9%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 23%. 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 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

23.265%

Financial autonomy (2024) ?
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

54.9%

Cash flow / Revenue (2024) ?
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

7.566%

Repayment capacity (2024) ?
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

0.97

Asset age ratio (2024) ?
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

44.3%

Solvency indicators evolution
ABCD INTERNATIONAL

Sector positioning

Debt ratio
23.27 2024
2018
2021
2024
Q1: 6.02
Med: 21.48
Q3: 63.73
Average -24 pts over 3 years

In 2024, the debt ratio of ABCD INTERNATIONAL (23.27) 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
54.9% 2024
2018
2021
2024
Q1: 26.51%
Med: 45.66%
Q3: 61.6%
Good +37 pts over 3 years

In 2024, the financial autonomy of ABCD INTERNATIONAL (54.9%) 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
0.97 years 2024
2018
2021
2024
Q1: 0.0 years
Med: 0.73 years
Q3: 2.18 years
Average -21 pts over 3 years

In 2024, the repayment capacity of ABCD INTERNATIONAL (0.97) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 243.96. 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 1.8x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2024) ?
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

243.957

Interest coverage (2024) ?
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

1.849

Liquidity indicators evolution
ABCD INTERNATIONAL

Sector positioning

Liquidity ratio
243.96 2024
2018
2021
2024
Q1: 167.49
Med: 240.93
Q3: 341.44
Good +18 pts over 3 years

In 2024, the liquidity ratio of ABCD INTERNATIONAL (243.96) 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.

Interest coverage
1.85x 2024
2018
2021
2024
Q1: 0.0x
Med: 1.53x
Q3: 6.1x
Good -23 pts over 3 years

In 2024, the interest coverage of ABCD INTERNATIONAL (1.9x) 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: 38 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 51 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 75 days of revenue, i.e. 6.1 M€ to permanently finance. Over 2016-2024, WCR increased by +184%, requiring additional financing.

Operating WCR (2024) ?
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

6 067 559 €

Customer credit (2024) ?
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

38 j

Supplier credit (2024) ?
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

52 j

Inventory turnover (2024) ?
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

51 j

WCR in days of revenue (2024) ?
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

75 j

WCR and payment terms evolution
ABCD INTERNATIONAL

Positioning of ABCD INTERNATIONAL in its sector

Comparison with sector Fabrication de structures métalliques et de parties de structures

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of ABCD INTERNATIONAL is estimated at 3 652 378 € (range 2 279 768€ - 8 268 801€). With an EBITDA of 3 450 968€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.13x (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 2024
56 tx
2279k€ 3652k€ 8268k€
3 652 378 € Range: 2 279 768€ - 8 268 801€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 450 968 € × 1.0x
Estimation 3 578 173 €
2 297 463€ - 8 259 184€
Revenue Multiple 30%
29 028 605 € × 0.13x
Estimation 3 736 816 €
1 971 395€ - 4 744 492€
Net Income Multiple 20%
1 937 767 € × 1.9x
Estimation 3 711 238 €
2 698 095€ - 13 579 308€
How is this estimate calculated?

This estimate is based on the analysis of 56 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 (Fabrication de structures métalliques et de parties de structures)

Compare ABCD INTERNATIONAL with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de structures métalliques et de parties de structures

Frequently asked questions about ABCD INTERNATIONAL

What is the revenue of ABCD INTERNATIONAL ?

The revenue of ABCD INTERNATIONAL in 2024 is 29.0 M€.

Is ABCD INTERNATIONAL profitable?

Yes, ABCD INTERNATIONAL generated a net profit of 1.9 M€ in 2024.

Where is the headquarters of ABCD INTERNATIONAL ?

The headquarters of ABCD INTERNATIONAL is located in GRIGNY (91350), in the department Essonne.

Where to find the tax return of ABCD INTERNATIONAL ?

The tax return of ABCD INTERNATIONAL 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 ABCD INTERNATIONAL operate?

ABCD INTERNATIONAL operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.