ABIA LOCATION GUADELOUPE : revenue, balance sheet and financial ratios

ABIA LOCATION GUADELOUPE is a French company founded 9 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in VIEUX-HABITANTS (97119), this company of category PME shows in 2023 a revenue of 889 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 - ABIA LOCATION GUADELOUPE (SIREN 821775251)
Indicator 2023 2022
Revenue 888 972 € 855 849 €
Net income 110 234 € 107 199 €
EBITDA 151 808 € 159 954 €
Net margin 12.4% 12.5%

Revenue and income statement

In 2023, ABIA LOCATION GUADELOUPE achieves revenue of 889 k€. Vs 2022: +4%. After deducting consumption (22 k€), gross margin stands at 867 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 152 k€, representing 17.1% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 110 k€, i.e. 12.4% 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

888 972 €

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

866 826 €

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

151 808 €

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

104 973 €

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

110 234 €

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

17.1%

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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 180%. 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 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.4% 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

179.601%

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

25.803%

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

17.41%

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

1.429

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

53.1%

Solvency indicators evolution
ABIA LOCATION GUADELOUPE

Sector positioning

Debt ratio
179.6 2023
2022
2023
Q1: 0.0
Med: 20.55
Q3: 109.8
Average

In 2023, the debt ratio of ABIA LOCATION GUADELOUPE (179.60) 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
25.8% 2023
2022
2023
Q1: 1.62%
Med: 25.66%
Q3: 54.68%
Good +10 pts over 2 years

In 2023, the financial autonomy of ABIA LOCATION GUADELOUPE (25.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1.43 years 2023
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.73 years
Average

In 2023, the repayment capacity of ABIA LOCATION GUADELOUPE (1.43) 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 110.09. 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 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.

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

110.092

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

0.776

Liquidity indicators evolution
ABIA LOCATION GUADELOUPE

Sector positioning

Liquidity ratio
110.09 2023
2022
2023
Q1: 92.62
Med: 180.17
Q3: 379.46
Average -10 pts over 2 years

In 2023, the liquidity ratio of ABIA LOCATION GUADELOUPE (110.09) 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
0.78x 2023
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.37x
Good

In 2023, the interest coverage of ABIA LOCATION GUADELOUPE (0.8x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-8 days): operations structurally generate cash.

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

-19 388 €

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

3 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

17 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

13 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

-8 j

WCR and payment terms evolution
ABIA LOCATION GUADELOUPE

Positioning of ABIA LOCATION GUADELOUPE in its sector

Comparison with sector Autres activités récréatives et de loisirs

Valuation estimate

Based on 114 transactions of similar company sales (all years), the value of ABIA LOCATION GUADELOUPE is estimated at 749 932 € (range 412 146€ - 1 298 440€). With an EBITDA of 151 808€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.72x (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.

Estimated enterprise value 2023
114 transactions
412k€ 749k€ 1298k€
749 932 € Range: 412 146€ - 1 298 440€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
151 808 € × 5.1x
Estimation 774 116 €
448 061€ - 1 209 259€
Revenue Multiple 30%
888 972 € × 0.72x
Estimation 641 275 €
295 689€ - 1 218 391€
Net Income Multiple 20%
110 234 € × 7.7x
Estimation 852 462 €
497 048€ - 1 641 473€
How is this estimate calculated?

This estimate is based on the analysis of 114 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 (Autres activités récréatives et de loisirs)

Compare ABIA LOCATION GUADELOUPE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs

Frequently asked questions about ABIA LOCATION GUADELOUPE

What is the revenue of ABIA LOCATION GUADELOUPE ?

The revenue of ABIA LOCATION GUADELOUPE in 2023 is 889 k€.

Is ABIA LOCATION GUADELOUPE profitable?

Yes, ABIA LOCATION GUADELOUPE generated a net profit of 110 k€ in 2023.

Where is the headquarters of ABIA LOCATION GUADELOUPE ?

The headquarters of ABIA LOCATION GUADELOUPE is located in VIEUX-HABITANTS (97119), in the department Guadeloupe.

Where to find the tax return of ABIA LOCATION GUADELOUPE ?

The tax return of ABIA LOCATION GUADELOUPE 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 ABIA LOCATION GUADELOUPE operate?

ABIA LOCATION GUADELOUPE operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.