SIREN : 908265572
ABF FOOD is a French company founded 4 years ago, specialized in the sector Restauration de type rapide. Based in ANDREZIEUX-BOUTHEON (42160), this company of category PME shows in 2024 a revenue of 2.1 M€. 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 | 2024 | 2023 |
|---|---|---|
| Revenue | 2 067 782 € | 2 839 991 € |
| Net income | 76 293 € | 37 438 € |
| EBITDA | 187 284 € | 277 120 € |
| Net margin | 3.7% | 1.3% |
In 2024, ABF FOOD achieves revenue of 2.1 M€. Significant drop of -27% vs 2023. After deducting consumption (534 k€), gross margin stands at 1.5 M€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 187 k€, representing 9.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 76 k€, i.e. 3.7% of revenue. This profit can be retained or distributed to shareholders.
2 067 782 €
1 533 717 €
187 284 €
106 019 €
76 293 €
9.1%
The debt ratio (= Financial debt / Equity x 100) stands at 363%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
362.979%
13.039%
1.84%
11.806
79.8%
In 2024, the debt ratio of ABF FOOD (362.98) 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 2024, the financial autonomy of ABF FOOD (13.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of ABF FOOD (11.81) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 119.07. 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 5.9x. Operating income very largely covers interest expenses: high safety margin.
119.069
5.932
In 2024, the liquidity ratio of ABF FOOD (119.07) 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 2024, the interest coverage of ABF FOOD (5.9x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 79 days. Excellent situation: suppliers finance 78 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 9 days of revenue, i.e. 53 k€ to permanently finance.
53 204 €
1 j
79 j
3 j
9 j
Based on 698 transactions of similar company sales in 2024, the value of ABF FOOD is estimated at 965 060 € (range 507 307€ - 1 754 658€). With an EBITDA of 187 284€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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 698 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 ABF FOOD with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of ABF FOOD in 2024 is 2.1 M€.
Yes, ABF FOOD generated a net profit of 76 k€ in 2024.
The headquarters of ABF FOOD is located in ANDREZIEUX-BOUTHEON (42160), in the department Loire.
The tax return of ABF FOOD 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).
ABF FOOD operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.