Le dernier exercice comptable publié pour cette entreprise remonte à 2022. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

A.B.L. EURL : revenue, balance sheet and financial ratios

A.B.L. EURL is a French company founded 16 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in CHARTRES (28000), this company of category PME shows in 2022 a revenue of 635 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-06-20

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

Synthèse

Santé financière : Fragile

Signal structurel : capitaux propres négatifs.

In summary, A.B.L. EURL is currently loss-making, which weighs on its accounts. Its financial structure is severely weakened: equity is negative. Point of attention: short-term liquidity is tight.

Financial history - A.B.L. EURL (SIREN 514519891)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 635 019 € 633 327 € 614 177 € 727 373 € 722 977 € 743 548 € 791 081 €
Net income -22 580 € 37 141 € 9 257 € -27 529 € -10 284 € 3 245 € -2 258 €
EBITDA 71 250 € 126 312 € 94 928 € 65 420 € 96 116 € 108 984 € 112 554 €
Net margin -3.6% 5.9% 1.5% -3.8% -1.4% 0.4% -0.3%

Revenue and income statement

In 2022, A.B.L. EURL achieves revenue of 635 k€. Activity remains stable over the period (CAGR: -3.2%). Vs 2021: +0%. After deducting consumption (371 k€), gross margin stands at 264 k€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 71 k€, representing 11.2% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -44%, reducing margin by 8.7 pts. This reflects costs rising faster than revenue. Compared with its sector, this ratio places the company among the best positioned (sector median: 3.0%). Net income is negative at -23 k€ (-3.6% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

635 019 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

263 761 €

EBITDA (2022) ?
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

71 250 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-22 580 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-22 580 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.0%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

Warning: the company shows negative equity (accumulated losses exceed its capital). This is a major financial weakness which makes debt and autonomy ratios non-meaningful.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

Non significatif

Financial autonomy (2022) ?
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

Non significatif

Cash flow / Revenue (2022) ?
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

-3.83%

Repayment capacity (2022) ?
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

-0.05

Asset age ratio (2022) ?
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

12.2%

Solvency indicators evolution
A.B.L. EURL

Sector positioning

Debt ratio
14.05% 2021
Q1: 0.03%
Med: 39.65%
Q3: 151.29%
Good

In 2021, the debt ratio of A.B.L. EURL (14.1%) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
3.25% 2021
Q1: 12.11%
Med: 32.88%
Q3: 58.26%
Watch

In 2021, the financial autonomy of A.B.L. EURL (3.2%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.92. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

Liquidity ratio (2022) ?
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

0.92

Interest coverage (2022) ?
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

0.0

Liquidity indicators evolution
A.B.L. EURL

Sector positioning

Liquidity ratio
0.92 2022
Q1: 1.0
Med: 1.78
Q3: 2.97
Watch

In 2022, the liquidity ratio of A.B.L. EURL (0.92) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 126 days. Excellent situation: suppliers finance 126 days of the operating cycle (retail model). Inventory turnover is 35 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 19 days of revenue, i.e. 34 k€ to permanently finance.

Operating WCR (2022) ?
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

34 297 €

Customer credit (2022) ?
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

0 j

Supplier credit (2022) ?
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

126 j

Inventory turnover (2022) ?
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

35 j

WCR in days of revenue (2022) ?
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
A.B.L. EURL

Positioning of A.B.L. EURL in its sector

Comparison with sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Valuation estimate

Based on 132 transactions of similar company sales (all years), the value of A.B.L. EURL is estimated at 225 782 € (range 117 524€ - 441 154€). With an EBITDA of 71 250€, the sector multiple of 3.2x is applied. The price/revenue ratio is 0.35x (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.

Estimated enterprise value 2022
132 transactions
117k€ 225k€ 441k€
225 782 € Range: 117 524€ - 441 154€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
71 250 € × 3.2x
Estimation 228 850 €
99 560€ - 467 220€
Revenue Multiple 30%
635 019 € × 0.35x
Estimation 220 669 €
147 464€ - 397 712€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 132 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 (Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé)

Compare A.B.L. EURL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Top companies in Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Largest companies by revenue in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé:

Top companies in Eure-et-Loir

Largest companies by revenue in the department Eure-et-Loir:

Voir le classement complet du département Eure-et-Loir

Frequently asked questions about A.B.L. EURL

What is the revenue of A.B.L. EURL ?

The revenue of A.B.L. EURL in 2022 is 635 k€.

Is A.B.L. EURL profitable?

A.B.L. EURL recorded a net loss in 2022.

Where is the headquarters of A.B.L. EURL ?

The headquarters of A.B.L. EURL is located in CHARTRES (28000), in the department Eure-et-Loir.

Where to find the tax return of A.B.L. EURL ?

The tax return of A.B.L. EURL 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.L. EURL operate?

A.B.L. EURL operates in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé (NAF code 47.75Z). See the 'Sector positioning' section above to compare the company with its competitors.