SIREN : 821244043
ABM RECRUTEMENT is a French company founded 9 years ago, specialized in the sector Activités des agences de travail temporaire . Based in MOULINS (03000), this company of category PME shows in 2024 a revenue of 2.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 2 814 364 € | 3 349 002 € | 3 181 080 € | 3 737 962 € | 2 045 960 € | 3 005 749 € | 2 908 070 € | 2 887 522 € |
| Net income | 96 495 € | 94 113 € | 60 295 € | 169 222 € | 25 334 € | 142 195 € | 174 130 € | 204 855 € |
| EBITDA | 141 540 € | 171 333 € | 125 392 € | 376 160 € | 42 477 € | 218 444 € | 182 764 € | 248 155 € |
| Net margin | 3.4% | 2.8% | 1.9% | 4.5% | 1.2% | 4.7% | 6.0% | 7.1% |
In 2024, ABM RECRUTEMENT achieves revenue of 2.8 M€. Activity remains stable over the period (CAGR: -0.4%). Significant drop of -16% vs 2023. After deducting consumption (0 €), gross margin stands at 2.8 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 142 k€, representing 5.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 96 k€, i.e. 3.4% of revenue. This profit can be retained or distributed to shareholders.
2 814 364 €
2 814 364 €
141 540 €
138 756 €
96 495 €
5.0%
The debt ratio (= Financial debt / Equity x 100) stands at 5%. 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 56%. 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 1.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
5.3%
56.498%
1.423%
0.821
61.1%
In 2024, the debt ratio of ABM RECRUTEMENT (5.30) 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 RECRUTEMENT (56.5%) 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 ABM RECRUTEMENT (0.82) 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 227.97. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.
227.973
0.128
In 2024, the liquidity ratio of ABM RECRUTEMENT (227.97) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of ABM RECRUTEMENT (0.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 45 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 76 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Overall, WCR represents 5 days of revenue, i.e. 39 k€ to permanently finance. Notable WCR improvement over the period (-54%), freeing up cash.
39 429 €
45 j
76 j
0 j
5 j
Based on 135 transactions of similar company sales (all years), the value of ABM RECRUTEMENT is estimated at 244 141 € (range 137 686€ - 547 137€). With an EBITDA of 141 540€, the sector multiple of 2.0x is applied. The price/revenue ratio is 0.08x (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 135 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 RECRUTEMENT with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des agences de travail temporaire
The revenue of ABM RECRUTEMENT in 2024 is 2.8 M€.
Yes, ABM RECRUTEMENT generated a net profit of 96 k€ in 2024.
The headquarters of ABM RECRUTEMENT is located in MOULINS (03000), in the department Allier.
The tax return of ABM RECRUTEMENT 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 RECRUTEMENT operates in the sector Activités des agences de travail temporaire (NAF code 78.20Z). See the 'Sector positioning' section above to compare the company with its competitors.