SIREN : 401035365
ABLL is a French company founded 31 years ago, specialized in the sector Commerces de détail d'optique. Based in LISIEUX (14100), this company of category PME shows in 2024 a revenue of 957 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
| Indicator | 2024 | 2023 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|
| Revenue | 957 157 € | 996 431 € | 1 124 990 € | 952 369 € | 1 217 308 € | 1 127 330 € | 910 356 € |
| Net income | 129 754 € | 144 614 € | 164 458 € | 145 438 € | 108 039 € | 76 526 € | 86 454 € |
| EBITDA | 183 734 € | 207 923 € | 241 056 € | 207 673 € | 120 763 € | 107 480 € | 121 767 € |
| Net margin | 13.6% | 14.5% | 14.6% | 15.3% | 8.9% | 6.8% | 9.5% |
In 2024, ABLL achieves revenue of 957 k€. Revenue is growing positively over 7 years (CAGR: +0.7%). Slight decline of -4% vs 2023. After deducting consumption (344 k€), gross margin stands at 613 k€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 184 k€, representing 19.2% 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 130 k€, i.e. 13.6% of revenue. This profit can be retained or distributed to shareholders.
957 157 €
613 148 €
183 734 €
155 570 €
129 754 €
19.2%
The debt ratio (= Financial debt / Equity x 100) stands at 6%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 81%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
5.692%
80.616%
14.892%
0.309
13.1%
In 2024, the debt ratio of ABLL (5.69) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of ABLL (80.6%) 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.
In 2024, the repayment capacity of ABLL (0.31) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 350.43. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.
350.428
0.438
In 2024, the liquidity ratio of ABLL (350.43) 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 2024, the interest coverage of ABLL (0.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. Excellent situation: suppliers finance 42 days of the operating cycle (retail model). Inventory turnover is 42 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 36 days of revenue, i.e. 97 k€ to permanently finance.
96 836 €
7 j
49 j
42 j
36 j
Based on 117 transactions of similar company sales in 2024, the value of ABLL is estimated at 580 149 € (range 367 794€ - 1 110 150€). With an EBITDA of 183 734€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 117 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 ABLL with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of ABLL in 2024 is 957 k€.
Yes, ABLL generated a net profit of 130 k€ in 2024.
The headquarters of ABLL is located in LISIEUX (14100), in the department Calvados.
The tax return of ABLL 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).
ABLL operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.