ABM TRANS ' ALP : revenue, balance sheet and financial ratios

ABM TRANS ' ALP is a French company founded 21 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in ANNECY (74000), this company of category ETI shows in 2025 a revenue of 10.3 M€. 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

Financial history - ABM TRANS ' ALP (SIREN 481760171)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2017
Revenue 10 327 693 € 9 206 967 € 9 593 124 € N/C 8 812 545 € 7 727 909 € 8 760 844 € 6 995 051 € 5 392 482 € 7 225 006 €
Net income 404 520 € 185 571 € 9 110 € 42 656 € 60 615 € 300 974 € 179 099 € 166 258 € 154 937 € 223 315 €
EBITDA 878 851 € 343 130 € 405 104 € N/C 309 908 € 622 304 € 844 306 € 403 177 € 348 857 € 539 254 €
Net margin 3.9% 2.0% 0.1% N/C 0.7% 3.9% 2.0% 2.4% 2.9% 3.1%

Revenue and income statement

In 2025, ABM TRANS ' ALP achieves revenue of 10.3 M€. Revenue is growing positively over 10 years (CAGR: +4.6%). Vs 2024, growth of +12% (9.2 M€ -> 10.3 M€). After deducting consumption (0 €), gross margin stands at 10.3 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 879 k€, representing 8.5% of revenue. Positive scissor effect: EBITDA margin improves by +4.8 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 405 k€, i.e. 3.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

10 327 693 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

10 327 693 €

EBITDA (2025) ?
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

878 851 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

352 050 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

404 520 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.5%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 101%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

100.587%

Financial autonomy (2025) ?
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

32.685%

Cash flow / Revenue (2025) ?
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

6.263%

Repayment capacity (2025) ?
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

2.32

Asset age ratio (2025) ?
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

19.7%

Solvency indicators evolution
ABM TRANS ' ALP

Sector positioning

Debt ratio
100.59 2025
2023
2024
2025
Q1: 10.88
Med: 32.33
Q3: 73.84
Watch

In 2025, the debt ratio of ABM TRANS ' ALP (100.59) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
32.69% 2025
2023
2024
2025
Q1: 28.2%
Med: 44.38%
Q3: 58.62%
Average

In 2025, the financial autonomy of ABM TRANS ' ALP (32.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
2.32 years 2025
2023
2024
2025
Q1: 0.13 years
Med: 0.86 years
Q3: 2.05 years
Average

In 2025, the repayment capacity of ABM TRANS ' ALP (2.32) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 188.82. 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 5.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

188.819

Interest coverage (2025) ?
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

5.315

Liquidity indicators evolution
ABM TRANS ' ALP

Sector positioning

Liquidity ratio
188.82 2025
2023
2024
2025
Q1: 152.14
Med: 210.22
Q3: 308.83
Average

In 2025, the liquidity ratio of ABM TRANS ' ALP (188.82) 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.

Interest coverage
5.32x 2025
2023
2024
2025
Q1: 0.03x
Med: 2.39x
Q3: 5.71x
Good

In 2025, the interest coverage of ABM TRANS ' ALP (5.3x) 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: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. The company must finance 22 days of gap between collections and payments. Overall, WCR represents 49 days of revenue, i.e. 1.4 M€ to permanently finance.

Operating WCR (2025) ?
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

1 411 692 €

Customer credit (2025) ?
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

57 j

Supplier credit (2025) ?
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

35 j

Inventory turnover (2025) ?
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 (2025) ?
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

49 j

WCR and payment terms evolution
ABM TRANS ' ALP

Positioning of ABM TRANS ' ALP in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of ABM TRANS ' ALP is estimated at 1 583 556 € (range 596 410€ - 3 901 986€). With an EBITDA of 878 851€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.22x (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 2025
120 transactions
596k€ 1583k€ 3901k€
1 583 556 € Range: 596 410€ - 3 901 986€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
878 851 € × 1.4x
Estimation 1 206 829 €
285 695€ - 3 198 474€
Revenue Multiple 30%
10 327 693 € × 0.22x
Estimation 2 319 098 €
1 247 406€ - 5 021 963€
Net Income Multiple 20%
404 520 € × 3.5x
Estimation 1 422 063 €
396 704€ - 3 980 805€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Travaux de terrassement courants et travaux préparatoires)

Compare ABM TRANS ' ALP with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about ABM TRANS ' ALP

What is the revenue of ABM TRANS ' ALP ?

The revenue of ABM TRANS ' ALP in 2025 is 10.3 M€.

Is ABM TRANS ' ALP profitable?

Yes, ABM TRANS ' ALP generated a net profit of 405 k€ in 2025.

Where is the headquarters of ABM TRANS ' ALP ?

The headquarters of ABM TRANS ' ALP is located in ANNECY (74000), in the department Haute-Savoie.

Where to find the tax return of ABM TRANS ' ALP ?

The tax return of ABM TRANS ' ALP 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 TRANS ' ALP operate?

ABM TRANS ' ALP operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.