ABISSET CONSEIL DEVELOPPEMENT EXPERTISE : revenue, balance sheet and financial ratios

ABISSET CONSEIL DEVELOPPEMENT EXPERTISE is a French company founded 30 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in SAUVETERRE (30150), this company of category PME shows in 2023 a revenue of 111 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 - ABISSET CONSEIL DEVELOPPEMENT EXPERTISE (SIREN 405049800)
Indicator 2023 2022 2021 2020 2019 2018 2015 2014
Revenue 110 836 € 119 269 € 107 467 € 91 445 € 112 399 € 122 735 € 101 670 € 143 785 €
Net income 2 300 € -1 273 € -16 616 € 10 396 € 7 816 € 4 070 € 270 € 18 150 €
EBITDA 11 557 € 8 036 € -7 390 € 19 531 € 14 848 € 7 417 € -1 181 € 17 677 €
Net margin 2.1% -1.1% -15.5% 11.4% 7.0% 3.3% 0.3% 12.6%

Revenue and income statement

In 2023, ABISSET CONSEIL DEVELOPPEMENT EXPERTISE achieves revenue of 111 k€. Activity remains stable over the period (CAGR: -2.9%). Slight decline of -7% vs 2022. After deducting consumption (0 €), gross margin stands at 111 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 10.4% of revenue. Positive scissor effect: EBITDA margin improves by +3.7 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 2.1% 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

110 836 €

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

110 836 €

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

11 557 €

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

1 240 €

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

2 300 €

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

10.4%

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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 33%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 60%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.4% 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

33.132%

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

60.001%

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

11.42%

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

0.784

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

16.7%

Solvency indicators evolution
ABISSET CONSEIL DEVELOPPEMENT EXPERTISE

Sector positioning

Debt ratio
33.13 2023
2021
2022
2023
Q1: 0.0
Med: 4.56
Q3: 46.62
Average -8 pts over 3 years

In 2023, the debt ratio of ABISSET CONSEIL DEVELOPPE... (33.13) 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
60.0% 2023
2021
2022
2023
Q1: 4.34%
Med: 38.52%
Q3: 74.91%
Good +7 pts over 3 years

In 2023, the financial autonomy of ABISSET CONSEIL DEVELOPPE... (60.0%) 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
0.78 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Average +44 pts over 3 years

In 2023, the repayment capacity of ABISSET CONSEIL DEVELOPPE... (0.78) 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 380.99. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

380.992

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

1.082

Liquidity indicators evolution
ABISSET CONSEIL DEVELOPPEMENT EXPERTISE

Sector positioning

Liquidity ratio
380.99 2023
2021
2022
2023
Q1: 139.57
Med: 306.26
Q3: 898.71
Good

In 2023, the liquidity ratio of ABISSET CONSEIL DEVELOPPE... (380.99) 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.

Interest coverage
1.08x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.24x
Excellent +50 pts over 3 years

In 2023, the interest coverage of ABISSET CONSEIL DEVELOPPE... (1.1x) 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: 36 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 6 days. The company must finance 30 days of gap between collections and payments. Overall, WCR represents 19 days of revenue, i.e. 6 k€ to permanently finance. Over 2014-2023, WCR increased by +972%, requiring additional financing.

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

5 952 €

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

36 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

6 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

0 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

19 j

WCR and payment terms evolution
ABISSET CONSEIL DEVELOPPEMENT EXPERTISE

Positioning of ABISSET CONSEIL DEVELOPPEMENT EXPERTISE in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 66 transactions of similar company sales in 2023, the value of ABISSET CONSEIL DEVELOPPEMENT EXPERTISE is estimated at 47 095 € (range 14 890€ - 74 731€). With an EBITDA of 11 557€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.63x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
66 tx
14k€ 47k€ 74k€
47 095 € Range: 14 890€ - 74 731€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
11 557 € × 4.0x
Estimation 45 752 €
8 481€ - 67 063€
Revenue Multiple 30%
110 836 € × 0.63x
Estimation 70 087 €
30 237€ - 109 843€
Net Income Multiple 20%
2 300 € × 6.9x
Estimation 15 968 €
7 892€ - 41 233€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 66 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 (Conseil pour les affaires et autres conseils de gestion)

Compare ABISSET CONSEIL DEVELOPPEMENT EXPERTISE with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about ABISSET CONSEIL DEVELOPPEMENT EXPERTISE

What is the revenue of ABISSET CONSEIL DEVELOPPEMENT EXPERTISE ?

The revenue of ABISSET CONSEIL DEVELOPPEMENT EXPERTISE in 2023 is 111 k€.

Is ABISSET CONSEIL DEVELOPPEMENT EXPERTISE profitable?

Yes, ABISSET CONSEIL DEVELOPPEMENT EXPERTISE generated a net profit of 2 k€ in 2023.

Where is the headquarters of ABISSET CONSEIL DEVELOPPEMENT EXPERTISE ?

The headquarters of ABISSET CONSEIL DEVELOPPEMENT EXPERTISE is located in SAUVETERRE (30150), in the department Gard.

Where to find the tax return of ABISSET CONSEIL DEVELOPPEMENT EXPERTISE ?

The tax return of ABISSET CONSEIL DEVELOPPEMENT EXPERTISE 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 ABISSET CONSEIL DEVELOPPEMENT EXPERTISE operate?

ABISSET CONSEIL DEVELOPPEMENT EXPERTISE operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.