ABM SYSTEMES D'ENTRAINEMENT : revenue, balance sheet and financial ratios

ABM SYSTEMES D'ENTRAINEMENT is a French company founded 28 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in MULHOUSE (68200), this company of category PME shows in 2019 a revenue of 1.1 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

Financial history - ABM SYSTEMES D'ENTRAINEMENT (SIREN 418325569)
Indicator 2019 2018 2017 2016
Revenue 1 125 753 € 895 380 € 958 217 € 1 331 449 €
Net income 39 353 € 46 865 € 39 970 € 11 006 €
EBITDA 58 134 € 66 861 € 94 729 € 18 273 €
Net margin 3.5% 5.2% 4.2% 0.8%

Revenue and income statement

In 2019, ABM SYSTEMES D'ENTRAINEMENT achieves revenue of 1.1 M€. Revenue is declining over the period 2016-2019 (CAGR: -5.4%). Vs 2018, growth of +26% (895 k€ -> 1.1 M€). After deducting consumption (844 k€), gross margin stands at 282 k€, i.e. a rate of 25%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 58 k€, representing 5.2% of revenue. Warning negative scissor effect: despite revenue change (+26%), EBITDA varies by -13%, reducing margin by 2.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 39 k€, i.e. 3.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 125 753 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

281 560 €

EBITDA (2019) ?
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

58 134 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

57 679 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

39 353 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.2%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.405%

Financial autonomy (2019) ?
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

30.551%

Cash flow / Revenue (2019) ?
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

3.44%

Repayment capacity (2019) ?
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

0.006

Asset age ratio (2019) ?
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

96.0%

Solvency indicators evolution
ABM SYSTEMES D'ENTRAINEMENT

Sector positioning

Debt ratio
0.41 2019
2017
2018
2019
Q1: 0.06
Med: 8.25
Q3: 41.13
Good

In 2019, the debt ratio of ABM SYSTEMES D'ENTRAINEMENT (0.41) 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
30.55% 2019
2017
2018
2019
Q1: 24.6%
Med: 44.99%
Q3: 63.23%
Average -14 pts over 3 years

In 2019, the financial autonomy of ABM SYSTEMES D'ENTRAINEMENT (30.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.01 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.07 years
Q3: 1.35 years
Good

In 2019, the repayment capacity of ABM SYSTEMES D'ENTRAINEMENT (0.01) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 142.42. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2019) ?
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

142.419

Interest coverage (2019) ?
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

1.151

Liquidity indicators evolution
ABM SYSTEMES D'ENTRAINEMENT

Sector positioning

Liquidity ratio
142.42 2019
2017
2018
2019
Q1: 157.16
Med: 217.73
Q3: 336.93
Watch -7 pts over 3 years

In 2019, the liquidity ratio of ABM SYSTEMES D'ENTRAINEMENT (142.42) 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.

Interest coverage
1.15x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.54x
Q3: 3.67x
Good +29 pts over 3 years

In 2019, the interest coverage of ABM SYSTEMES D'ENTRAINEMENT (1.1x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 34 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. The company must finance 2 days of gap between collections and payments. Overall, WCR represents 25 days of revenue, i.e. 77 k€ to permanently finance. Over 2016-2019, WCR increased by +27%, requiring additional financing.

Operating WCR (2019) ?
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

76 810 €

Customer credit (2019) ?
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

34 j

Supplier credit (2019) ?
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

32 j

Inventory turnover (2019) ?
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

0 j

WCR in days of revenue (2019) ?
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

25 j

WCR and payment terms evolution
ABM SYSTEMES D'ENTRAINEMENT

Positioning of ABM SYSTEMES D'ENTRAINEMENT in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (48 transactions). This range of 41 136€ to 190 298€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2019
Indicative
41k€ 88k€ 190k€
88 525 € Range: 41 136€ - 190 298€
NAF 5 année 2019

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 48 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 gros (commerce interentreprises) de fournitures et équipements industriels divers)

Compare ABM SYSTEMES D'ENTRAINEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about ABM SYSTEMES D'ENTRAINEMENT

What is the revenue of ABM SYSTEMES D'ENTRAINEMENT ?

The revenue of ABM SYSTEMES D'ENTRAINEMENT in 2019 is 1.1 M€.

Is ABM SYSTEMES D'ENTRAINEMENT profitable?

Yes, ABM SYSTEMES D'ENTRAINEMENT generated a net profit of 39 k€ in 2019.

Where is the headquarters of ABM SYSTEMES D'ENTRAINEMENT ?

The headquarters of ABM SYSTEMES D'ENTRAINEMENT is located in MULHOUSE (68200), in the department Haut-Rhin.

Where to find the tax return of ABM SYSTEMES D'ENTRAINEMENT ?

The tax return of ABM SYSTEMES D'ENTRAINEMENT 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 ABM SYSTEMES D'ENTRAINEMENT operate?

ABM SYSTEMES D'ENTRAINEMENT operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.