SIREN : 483629291
ABJ is a French company founded 20 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in LUISANT (28600), this company of category PME shows in 2021 a revenue of 1.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2021 | 2020 | 2015 |
|---|---|---|---|
| Revenue | 1 436 791 € | 1 220 548 € | 1 511 766 € |
| Net income | 18 446 € | 23 832 € | 6 862 € |
| EBITDA | 1 129 € | -6 601 € | -4 971 € |
| Net margin | 1.3% | 2.0% | 0.5% |
In 2021, ABJ achieves revenue of 1.4 M€. Activity remains stable over the period (CAGR: -0.8%). Vs 2020, growth of +18% (1.2 M€ -> 1.4 M€). After deducting consumption (1.1 M€), gross margin stands at 329 k€, i.e. a rate of 23%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1 k€, representing 0.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 18 k€, i.e. 1.3% of revenue. This profit can be retained or distributed to shareholders.
1 436 791 €
329 249 €
1 129 €
24 414 €
18 446 €
0.1%
The debt ratio (= Financial debt / Equity x 100) stands at 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
34.453%
52.385%
-0.696%
-7.368
27.8%
In 2021, the debt ratio of ABJ (34.45) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2021, the financial autonomy of ABJ (52.4%) 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.
In 2021, the repayment capacity of ABJ (-7.37) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 321.11. 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 122.4x. Operating income very largely covers interest expenses: high safety margin.
321.107
122.409
In 2021, the liquidity ratio of ABJ (321.11) 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 2021, the interest coverage of ABJ (122.4x) 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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 9 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 70 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 51 days of revenue, i.e. 205 k€ to permanently finance.
205 346 €
6 j
9 j
70 j
51 j
Based on 128 transactions of similar company sales in 2021, the value of ABJ is estimated at 77 336 € (range 38 928€ - 138 943€). With an EBITDA of 1 129€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.16x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 128 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 ABJ with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers
The revenue of ABJ in 2021 is 1.4 M€.
Yes, ABJ generated a net profit of 18 k€ in 2021.
The headquarters of ABJ is located in LUISANT (28600), in the department Eure-et-Loir.
The tax return of ABJ 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).
ABJ operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.