ABH INVESTISSEMENTS : revenue, balance sheet and financial ratios

ABH INVESTISSEMENTS is a French company founded 17 years ago, specialized in the sector Promotion immobilière d'autres bâtiments. Based in CHATEAU-GONTIER-SUR-MAYENNE (53200), this company of category PME shows in 2023 a revenue of 106 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 - ABH INVESTISSEMENTS (SIREN 508307527)
Indicator 2023 2022 2021 2020 2018 2016
Revenue 105 886 € 4 293 747 € 327 706 € 1 596 015 € N/C N/C
Net income 185 256 € 4 813 € 12 028 € 19 041 € 285 833 € 23 674 €
EBITDA -414 158 € 262 829 € 38 514 € 180 739 € N/C N/C
Net margin 175.0% 0.1% 3.7% 1.2% N/C N/C

Revenue and income statement

In 2023, ABH INVESTISSEMENTS achieves revenue of 106 k€. Revenue is declining over the period 2020-2023 (CAGR: -59.5%). Significant drop of -98% vs 2022. After deducting consumption (3 k€), gross margin stands at 103 k€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -414 k€, representing -391.1% of revenue. Warning negative scissor effect: despite revenue change (-98%), EBITDA varies by -258%, reducing margin by 397.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 185 k€, i.e. 175.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

105 886 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

102 990 €

EBITDA (2023) ?
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

-414 158 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-427 159 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

185 256 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-391.1%

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Chart evolution

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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 49%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 62%. 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 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 145.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

49.09%

Financial autonomy (2023) ?
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

61.671%

Cash flow / Revenue (2023) ?
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

145.787%

Repayment capacity (2023) ?
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

1.866

Asset age ratio (2023) ?
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

65.2%

Solvency indicators evolution
ABH INVESTISSEMENTS

Sector positioning

Debt ratio
49.09 2023
2021
2022
2023
Q1: 0.0
Med: 2.88
Q3: 157.63
Average -18 pts over 3 years

In 2023, the debt ratio of ABH INVESTISSEMENTS (49.09) 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
61.67% 2023
2021
2022
2023
Q1: 0.0%
Med: 13.21%
Q3: 56.26%
Excellent +23 pts over 3 years

In 2023, the financial autonomy of ABH INVESTISSEMENTS (61.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
1.87 years 2023
2021
2022
2023
Q1: -4.66 years
Med: 0.0 years
Q3: 1.73 years
Average

In 2023, the repayment capacity of ABH INVESTISSEMENTS (1.87) 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 1986.07. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

1986.067

Interest coverage (2023) ?
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

-14.203

Liquidity indicators evolution
ABH INVESTISSEMENTS

Sector positioning

Liquidity ratio
1986.07 2023
2021
2022
2023
Q1: 132.11
Med: 342.76
Q3: 1124.76
Excellent +42 pts over 3 years

In 2023, the liquidity ratio of ABH INVESTISSEMENTS (1986.07) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-14.2x 2023
2021
2022
2023
Q1: -8.68x
Med: 0.0x
Q3: 3.13x
Average -51 pts over 3 years

In 2023, the interest coverage of ABH INVESTISSEMENTS (-14.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. The company must finance 4 days of gap between collections and payments. Inventory turnover is 104 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 2744 days of revenue, i.e. 807 k€ to permanently finance.

Operating WCR (2023) ?
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

807 108 €

Customer credit (2023) ?
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

25 j

Supplier credit (2023) ?
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 (2023) ?
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

104 j

WCR in days of revenue (2023) ?
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

2744 j

WCR and payment terms evolution
ABH INVESTISSEMENTS

Positioning of ABH INVESTISSEMENTS in its sector

Comparison with sector Promotion immobilière d'autres bâtiments

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of ABH INVESTISSEMENTS is estimated at 191 803 € (range 60 451€ - 522 538€). The price/revenue ratio is 0.28x (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 2023
80 tx
60k€ 191k€ 522k€
191 803 € Range: 60 451€ - 522 538€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
105 886 € × 0.28x
Estimation 29 623 €
10 652€ - 72 856€
Net Income Multiple 20%
185 256 € × 2.3x
Estimation 435 075 €
135 152€ - 1 197 062€
How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Promotion immobilière d'autres bâtiments)

Compare ABH INVESTISSEMENTS with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière d'autres bâtiments

Frequently asked questions about ABH INVESTISSEMENTS

What is the revenue of ABH INVESTISSEMENTS ?

The revenue of ABH INVESTISSEMENTS in 2023 is 106 k€.

Is ABH INVESTISSEMENTS profitable?

Yes, ABH INVESTISSEMENTS generated a net profit of 185 k€ in 2023.

Where is the headquarters of ABH INVESTISSEMENTS ?

The headquarters of ABH INVESTISSEMENTS is located in CHATEAU-GONTIER-SUR-MAYENNE (53200), in the department Mayenne.

Where to find the tax return of ABH INVESTISSEMENTS ?

The tax return of ABH INVESTISSEMENTS 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 ABH INVESTISSEMENTS operate?

ABH INVESTISSEMENTS operates in the sector Promotion immobilière d'autres bâtiments (NAF code 41.10C). See the 'Sector positioning' section above to compare the company with its competitors.