SIREN : 815362850
ABM DEVELOPPEMENT is a French company founded 10 years ago, specialized in the sector Gestion de fonds. Based in GOUESNOU (29850), this company of category PME shows in 2024 a revenue of 697 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-18
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2018 | 2017 |
|---|---|---|---|---|---|
| Revenue | 697 398 € | 924 044 € | 604 698 € | N/C | N/C |
| Net income | 132 826 € | 61 705 € | 39 019 € | 8 185 € | 116 681 € |
| EBITDA | -8 832 € | 74 921 € | 45 457 € | -4 116 € | -5 290 € |
| Net margin | 19.0% | 6.7% | 6.5% | N/C | N/C |
In 2024, ABM DEVELOPPEMENT achieves revenue of 697 k€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.4%. Significant drop of -25% vs 2023. After deducting consumption (0 €), gross margin stands at 697 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 -9 k€, representing -1.3% of revenue. Warning negative scissor effect: despite revenue change (-25%), EBITDA varies by -112%, reducing margin by 9.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 133 k€, i.e. 19.0% of revenue. This profit can be retained or distributed to shareholders.
697 398 €
697 398 €
-8 832 €
-8 963 €
132 826 €
-1.3%
The debt ratio (= Financial debt / Equity x 100) stands at 76%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 19.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
76.163%
35.698%
19.08%
2.352
73.2%
In 2024, the debt ratio of ABM DEVELOPPEMENT (76.16) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of ABM DEVELOPPEMENT (35.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of ABM DEVELOPPEMENT (2.35) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 135.97. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
135.973
-129.325
In 2024, the liquidity ratio of ABM DEVELOPPEMENT (135.97) 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.
In 2024, the interest coverage of ABM DEVELOPPEMENT (-129.3x) 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: 131 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 207 days. Excellent situation: suppliers finance 76 days of the operating cycle (retail model). Overall, WCR represents 66 days of revenue, i.e. 128 k€ to permanently finance.
127 540 €
131 j
207 j
0 j
66 j
Based on 62 transactions of similar company sales
in 2024,
the value of ABM DEVELOPPEMENT is estimated at
520 079 €
(range 177 406€ - 1 132 653€).
The price/revenue ratio is 0.30x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 62 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 ABM DEVELOPPEMENT with other companies in the same sector:
The revenue of ABM DEVELOPPEMENT in 2024 is 697 k€.
Yes, ABM DEVELOPPEMENT generated a net profit of 133 k€ in 2024.
The headquarters of ABM DEVELOPPEMENT is located in GOUESNOU (29850), in the department Finistere.
The tax return of ABM DEVELOPPEMENT 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).
ABM DEVELOPPEMENT operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.