ABCDEPAN PC : revenue, balance sheet and financial ratios

ABCDEPAN PC is a French company founded 20 years ago, specialized in the sector Réparation d'ordinateurs et d'équipements périphériques. Based in CEBAZAT (63118), this company of category PME shows in 2017 a revenue of 239 k€. 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

Financial history - ABCDEPAN PC (SIREN 484123898)
Indicator 2017 2016
Revenue 239 288 € 245 623 €
Net income -878 € 410 €
EBITDA -2 091 € -315 €
Net margin -0.4% 0.2%

Revenue and income statement

En 2017, ABCDEPAN PC alcanza unos ingresos de 239 k€. Ligera caída de -3% vs 2016. Tras deducir el consumo (147 k€), el margen bruto se sitúa en 92 k€, es decir, una tasa del 39%. El EBITDA alcanza -2 k€, representando el -0.9% de los ingresos. Un EBITDA negativo significa que las operaciones no cubren los gastos corrientes. El resultado neto es negativo en -878 € (-0.4% de los ingresos).

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

239 288 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

92 378 €

EBITDA (2017) ?
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

-2 091 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-936 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-878 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.9%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 1%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 0%. Baja autonomía: la empresa depende fuertemente de financiación externa.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.503%

Financial autonomy (2017) ?
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

0.338%

Cash flow / Revenue (2017) ?
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

-0.119%

Repayment capacity (2017) ?
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

0.0

Asset age ratio (2017) ?
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

6.0%

Solvency indicators evolution
ABCDEPAN PC

Sector positioning

Ratio de endeudamiento
0.5 2017
2016
2017
Q1: 0.0
Med: 8.82
Q3: 51.28
Bueno

En 2017, el ratio de endeudamiento de ABCDEPAN PC (0.50) se sitúa por debajo de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Esta posición controlada refleja una gestión prudente.

Autonomía financiera
0.34% 2017
2016
2017
Q1: 6.18%
Med: 31.32%
Q3: 52.48%
Vigilar

En 2017, el autonomía financiera de ABCDEPAN PC (0.3%) se sitúa en el 25% más bajo del sector. Este ratio representa la parte del patrimonio en la financiación total. Baja autonomía puede limitar la capacidad de inversión y aumentar la vulnerabilidad.

Capacidad de reembolso
0.0 ans 2017
2016
2017
Q1: 0.0 ans
Med: 0.0 ans
Q3: 0.92 ans
Excelente

En 2017, el capacidad de reembolso de ABCDEPAN PC (0.0 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 276.42. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

Liquidity ratio (2017) ?
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

276.422

Interest coverage (2017) ?
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

-0.909

Liquidity indicators evolution
ABCDEPAN PC

Sector positioning

Ratio de liquidez
276.42 2017
2016
2017
Q1: 122.05
Med: 190.58
Q3: 291.27
Bueno

En 2017, el ratio de liquidez de ABCDEPAN PC (276.42) se sitúa por encima de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Esta posición cómoda ofrece un margen de seguridad apreciable.

Cobertura de intereses
-0.91x 2017
2016
2017
Q1: 0.0x
Med: 0.0x
Q3: 1.11x
Average

En 2017, el cobertura de intereses de ABCDEPAN PC (-0.9x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 35 días. Plazo proveedores: 40 días. Situación favorable. La rotación de existencias es de 22 días. Rotación rápida, señal de buena gestión de existencias. El FM representa 26 días de ingresos.

Operating WCR (2017) ?
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

17 107 €

Customer credit (2017) ?
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

35 j

Supplier credit (2017) ?
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

40 j

Inventory turnover (2017) ?
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

22 j

WCR in days of revenue (2017) ?
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

26 j

WCR and payment terms evolution
ABCDEPAN PC

Positioning of ABCDEPAN PC in its sector

Comparison with sector Réparation d'ordinateurs et d'équipements périphériques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (42 transactions). This range of 24 904€ to 98 427€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2017
Indicative
24k€ 73k€ 98k€
73 984 € Range: 24 904€ - 98 427€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 42 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 d'ordinateurs et d'équipements périphériques)

Compare ABCDEPAN PC with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation d'ordinateurs et d'équipements périphériques

Frequently asked questions about ABCDEPAN PC

What is the revenue of ABCDEPAN PC ?

The revenue of ABCDEPAN PC in 2017 is 239 k€.

Is ABCDEPAN PC profitable?

ABCDEPAN PC recorded a net loss in 2017.

Where is the headquarters of ABCDEPAN PC ?

The headquarters of ABCDEPAN PC is located in CEBAZAT (63118), in the department Puy-de-Dome.

Where to find the tax return of ABCDEPAN PC ?

The tax return of ABCDEPAN PC 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 ABCDEPAN PC operate?

ABCDEPAN PC operates in the sector Réparation d'ordinateurs et d'équipements périphériques (NAF code 95.11Z). See the 'Sector positioning' section above to compare the company with its competitors.