A.B.F.R. SARL : revenue, balance sheet and financial ratios

A.B.F.R. SARL is a French company founded 22 years ago, specialized in the sector Travaux d'installation d'équipements thermiques et de climatisation. Based in PERRIGNIER (74550), this company of category PME shows in 2024 a revenue of 732 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - A.B.F.R. SARL (SIREN 450205364)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 731 559 € 564 121 € 483 874 € 507 684 € 356 535 € 348 720 € 300 433 €
Net income 46 325 € 11 587 € 36 416 € 34 710 € 12 557 € 38 441 € 22 621 €
EBITDA 115 105 € 72 145 € 87 568 € 137 939 € 56 557 € 62 092 € 43 678 €
Net margin 6.3% 2.1% 7.5% 6.8% 3.5% 11.0% 7.5%

Revenue and income statement

En 2024, A.B.F.R. SARL alcanza unos ingresos de 732 k€. En el período 2018-2024, la empresa muestra un fuerte crecimiento con una TCAC de +16.0%. Vs 2023, crecimiento de +30% (564 k€ -> 732 k€). Tras deducir el consumo (90 k€), el margen bruto se sitúa en 641 k€, es decir, una tasa del 88%. El EBITDA alcanza 115 k€, representando el 15.7% de los ingresos. Efecto tijera positivo: el margen EBITDA mejora en +2.9 puntos. Este alto margen EBITDA proporciona una fuerte capacidad de autofinanciación. El resultado neto asciende a 46 k€, es decir, el 6.3% de los ingresos.

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

731 559 €

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

641 272 €

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

115 105 €

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

30 025 €

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

46 325 €

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

15.7%

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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 83%. El nivel de deuda es alto: el margen de negociación con los bancos se reduce. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 49%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios. La capacidad de reembolso indica que se necesitarían 2.3 años de flujo de caja. Este corto período demuestra una excelente sostenibilidad de la deuda. El flujo de caja representa el 17.9% de los ingresos. Este alto nivel proporciona una fuerte capacidad de autofinanciación.

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

83.191%

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

48.892%

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

17.904%

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

2.252

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

41.8%

Solvency indicators evolution
A.B.F.R. SARL

Sector positioning

Ratio de endeudamiento
83.19 2024
2022
2023
2024
Q1: 1.0
Med: 13.25
Q3: 41.31
Average

En 2024, el ratio de endeudamiento de A.B.F.R. SARL (83.19) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
48.89% 2024
2022
2023
2024
Q1: 17.56%
Med: 38.83%
Q3: 57.73%
Bueno

En 2024, el autonomía financiera de A.B.F.R. SARL (48.9%) se sitúa por encima de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Esta posición cómoda ofrece un margen de seguridad apreciable.

Capacidad de reembolso
2.25 ans 2024
2022
2023
2024
Q1: 0.0 ans
Med: 0.09 ans
Q3: 1.03 ans
Average

En 2024, el capacidad de reembolso de A.B.F.R. SARL (2.2 ans) se sitúa por encima de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Un esfuerzo de reducción podría mejorar la solidez financiera.

Liquidity ratios

El ratio de liquidez se sitúa en 351.91. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 6.2x. El resultado de explotación cubre muy ampliamente los gastos financieros.

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

351.911

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

6.213

Liquidity indicators evolution
A.B.F.R. SARL

Sector positioning

Ratio de liquidez
351.91 2024
2022
2023
2024
Q1: 154.36
Med: 215.07
Q3: 312.12
Excelente

En 2024, el ratio de liquidez de A.B.F.R. SARL (351.91) se sitúa en el top 25% del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio superior a 1 asegura cobertura cómoda de vencimientos a corto plazo.

Cobertura de intereses
6.21x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.09x
Q3: 2.3x
Excelente

En 2024, el cobertura de intereses de A.B.F.R. SARL (6.2x) se sitúa en el top 25% del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Alta cobertura significa que los gastos financieros pesan poco en la rentabilidad.

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: 36 días. Plazo proveedores: 21 días. La empresa debe financiar 15 días de desfase. La rotación de existencias es de 18 días. Rotación rápida, señal de buena gestión de existencias. El FM representa 31 días de ingresos. En 2018-2024, el FM aumentó en +89%.

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

63 031 €

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

36 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

21 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

18 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

31 j

WCR and payment terms evolution
A.B.F.R. SARL

Positioning of A.B.F.R. SARL in its sector

Comparison with sector Travaux d'installation d'équipements thermiques et de climatisation

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 45 980€ to 248 822€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
45k€ 132k€ 248k€
132 295 € Range: 45 980€ - 248 822€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 (Travaux d'installation d'équipements thermiques et de climatisation)

Compare A.B.F.R. SARL with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation d'équipements thermiques et de climatisation

Frequently asked questions about A.B.F.R. SARL

What is the revenue of A.B.F.R. SARL ?

The revenue of A.B.F.R. SARL in 2024 is 732 k€.

Is A.B.F.R. SARL profitable?

Yes, A.B.F.R. SARL generated a net profit of 46 k€ in 2024.

Where is the headquarters of A.B.F.R. SARL ?

The headquarters of A.B.F.R. SARL is located in PERRIGNIER (74550), in the department Haute-Savoie.

Where to find the tax return of A.B.F.R. SARL ?

The tax return of A.B.F.R. SARL 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 A.B.F.R. SARL operate?

A.B.F.R. SARL operates in the sector Travaux d'installation d'équipements thermiques et de climatisation (NAF code 43.22B). See the 'Sector positioning' section above to compare the company with its competitors.