ABCIS LES ANGLES BY AUTOSPHERE : revenue, balance sheet and financial ratios

ABCIS LES ANGLES BY AUTOSPHERE is a French company founded 19 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in LES ANGLES (30133), this company of category GE shows in 2024 a revenue of 4.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - ABCIS LES ANGLES BY AUTOSPHERE (SIREN 491761896)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 326 407 € 4 411 550 € 4 253 706 € 3 376 392 € 2 490 016 € 2 742 325 € 2 358 585 € 2 647 961 € 2 842 787 €
Net income 72 069 € 123 165 € 142 247 € 100 151 € 65 341 € 104 487 € 36 708 € 32 598 € 41 443 €
EBITDA 136 516 € 196 206 € 219 217 € 178 762 € 109 560 € 143 329 € 45 213 € 45 287 € 13 904 €
Net margin 1.7% 2.8% 3.3% 3.0% 2.6% 3.8% 1.6% 1.2% 1.5%

Revenue and income statement

In 2024, ABCIS LES ANGLES BY AUTOSPHERE achieves revenue of 4.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.4%. Slight decline of -2% vs 2023. After deducting consumption (3.0 M€), gross margin stands at 1.3 M€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 137 k€, representing 3.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 72 k€, i.e. 1.7% 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

4 326 407 €

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

1 307 720 €

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

136 516 €

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

108 575 €

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

72 069 €

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

3.2%

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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 76%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

75.743%

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

32.146%

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

2.404%

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

2.995

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

49.1%

Solvency indicators evolution
ABCIS LES ANGLES BY AUTOSPHERE

Sector positioning

Debt ratio
75.74 2024
2022
2023
2024
Q1: 5.46
Med: 23.99
Q3: 69.38
Average +50 pts over 3 years

In 2024, the debt ratio of ABCIS LES ANGLES BY AUTOS... (75.74) 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
32.15% 2024
2022
2023
2024
Q1: 21.37%
Med: 45.55%
Q3: 63.3%
Average -31 pts over 3 years

In 2024, the financial autonomy of ABCIS LES ANGLES BY AUTOS... (32.1%) 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
3.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.06 years
Average +50 pts over 3 years

In 2024, the repayment capacity of ABCIS LES ANGLES BY AUTOS... (3.00) 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 152.80. 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 6.0x. Operating income very largely covers interest expenses: high safety margin.

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

152.797

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

6.018

Liquidity indicators evolution
ABCIS LES ANGLES BY AUTOSPHERE

Sector positioning

Liquidity ratio
152.8 2024
2022
2023
2024
Q1: 142.57
Med: 216.95
Q3: 327.2
Average

In 2024, the liquidity ratio of ABCIS LES ANGLES BY AUTOS... (152.80) 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.

Interest coverage
6.02x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.66x
Q3: 4.72x
Excellent +50 pts over 3 years

In 2024, the interest coverage of ABCIS LES ANGLES BY AUTOS... (6.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 34 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 57 days of revenue, i.e. 679 k€ to permanently finance. Over 2016-2024, WCR increased by +116%, 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

679 030 €

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

23 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

37 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

34 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

57 j

WCR and payment terms evolution
ABCIS LES ANGLES BY AUTOSPHERE

Positioning of ABCIS LES ANGLES BY AUTOSPHERE in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 147 transactions of similar company sales in 2024, the value of ABCIS LES ANGLES BY AUTOSPHERE is estimated at 892 868 € (range 465 433€ - 1 606 322€). With an EBITDA of 136 516€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.35x (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 2024
147 transactions
465k€ 892k€ 1606k€
892 868 € Range: 465 433€ - 1 606 322€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
136 516 € × 5.5x
Estimation 754 015 €
287 900€ - 1 222 988€
Revenue Multiple 30%
4 326 407 € × 0.35x
Estimation 1 501 908 €
995 484€ - 2 818 828€
Net Income Multiple 20%
72 069 € × 4.5x
Estimation 326 444 €
114 193€ - 745 900€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 147 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 (Entretien et réparation de véhicules automobiles légers)

Compare ABCIS LES ANGLES BY AUTOSPHERE with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about ABCIS LES ANGLES BY AUTOSPHERE

What is the revenue of ABCIS LES ANGLES BY AUTOSPHERE ?

The revenue of ABCIS LES ANGLES BY AUTOSPHERE in 2024 is 4.3 M€.

Is ABCIS LES ANGLES BY AUTOSPHERE profitable?

Yes, ABCIS LES ANGLES BY AUTOSPHERE generated a net profit of 72 k€ in 2024.

Where is the headquarters of ABCIS LES ANGLES BY AUTOSPHERE ?

The headquarters of ABCIS LES ANGLES BY AUTOSPHERE is located in LES ANGLES (30133), in the department Gard.

Where to find the tax return of ABCIS LES ANGLES BY AUTOSPHERE ?

The tax return of ABCIS LES ANGLES BY AUTOSPHERE 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 ABCIS LES ANGLES BY AUTOSPHERE operate?

ABCIS LES ANGLES BY AUTOSPHERE operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.