A.B.P. CONSTRUCTIONS BOIS : revenue, balance sheet and financial ratios

A.B.P. CONSTRUCTIONS BOIS is a French company founded 17 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in PONT-DE-VAUX (01190), this company of category PME shows in 2024 a revenue of 511 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - A.B.P. CONSTRUCTIONS BOIS (SIREN 505299172)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 511 209 € 458 716 € 369 774 € N/C 310 014 € 370 177 € 288 410 € 279 812 € 350 441 €
Net income 6 912 € 2 439 € 2 435 € -40 990 € 11 654 € -11 671 € 2 364 € -2 194 € -4 351 €
EBITDA 26 722 € 14 689 € 13 285 € N/C 9 762 € 737 € 16 825 € 16 801 € 10 859 €
Net margin 1.4% 0.5% 0.7% N/C 3.8% -3.2% 0.8% -0.8% -1.2%

Revenue and income statement

In 2024, A.B.P. CONSTRUCTIONS BOIS achieves revenue of 511 k€. Revenue is growing positively over 9 years (CAGR: +4.8%). Vs 2023, growth of +11% (459 k€ -> 511 k€). After deducting consumption (262 k€), gross margin stands at 249 k€, i.e. a rate of 49%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 27 k€, representing 5.2% of revenue. Positive scissor effect: EBITDA margin improves by +2.0 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 1.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

511 209 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

248 977 €

EBITDA (2024) ?
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

26 722 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

8 711 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

6 912 €

EBITDA margin (2024) ?
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%

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 597%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

597.321%

Financial autonomy (2024) ?
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

11.508%

Cash flow / Revenue (2024) ?
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

4.385%

Repayment capacity (2024) ?
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

5.867

Asset age ratio (2024) ?
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

39.1%

Solvency indicators evolution
A.B.P. CONSTRUCTIONS BOIS

Sector positioning

Debt ratio
597.32 2024
2022
2023
2024
Q1: 4.29
Med: 20.77
Q3: 53.87
Watch

In 2024, the debt ratio of A.B.P. CONSTRUCTIONS BOIS (597.32) 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
11.51% 2024
2022
2023
2024
Q1: 20.15%
Med: 40.86%
Q3: 57.83%
Average

In 2024, the financial autonomy of A.B.P. CONSTRUCTIONS BOIS (11.5%) 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
5.87 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.35 years
Q3: 1.56 years
Average

In 2024, the repayment capacity of A.B.P. CONSTRUCTIONS BOIS (5.87) 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 314.80. 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 15.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

314.798

Interest coverage (2024) ?
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

15.504

Liquidity indicators evolution
A.B.P. CONSTRUCTIONS BOIS

Sector positioning

Liquidity ratio
314.8 2024
2022
2023
2024
Q1: 151.49
Med: 214.55
Q3: 315.38
Good +39 pts over 3 years

In 2024, the liquidity ratio of A.B.P. CONSTRUCTIONS BOIS (314.80) 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.

Interest coverage
15.5x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.53x
Q3: 3.68x
Excellent

In 2024, the interest coverage of A.B.P. CONSTRUCTIONS BOIS (15.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 60 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 77 days of revenue, i.e. 110 k€ to permanently finance. Over 2016-2024, WCR increased by +45%, requiring additional financing.

Operating WCR (2024) ?
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

109 552 €

Customer credit (2024) ?
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

9 j

Supplier credit (2024) ?
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

23 j

Inventory turnover (2024) ?
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

60 j

WCR in days of revenue (2024) ?
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

77 j

WCR and payment terms evolution
A.B.P. CONSTRUCTIONS BOIS

Positioning of A.B.P. CONSTRUCTIONS BOIS in its sector

Comparison with sector Travaux de menuiserie bois et PVC

Valuation estimate

Based on 51 transactions of similar company sales in 2024, the value of A.B.P. CONSTRUCTIONS BOIS is estimated at 47 371 € (range 24 774€ - 64 513€). With an EBITDA of 26 722€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.14x (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.

Estimated enterprise value 2024
51 tx
24k€ 47k€ 64k€
47 371 € Range: 24 774€ - 64 513€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
26 722 € × 1.6x
Estimation 41 452 €
22 930€ - 55 748€
Revenue Multiple 30%
511 209 € × 0.14x
Estimation 73 168 €
38 175€ - 86 442€
Net Income Multiple 20%
6 912 € × 3.4x
Estimation 23 478 €
9 285€ - 53 534€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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 menuiserie bois et PVC)

Compare A.B.P. CONSTRUCTIONS BOIS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie bois et PVC

Frequently asked questions about A.B.P. CONSTRUCTIONS BOIS

What is the revenue of A.B.P. CONSTRUCTIONS BOIS ?

The revenue of A.B.P. CONSTRUCTIONS BOIS in 2024 is 511 k€.

Is A.B.P. CONSTRUCTIONS BOIS profitable?

Yes, A.B.P. CONSTRUCTIONS BOIS generated a net profit of 7 k€ in 2024.

Where is the headquarters of A.B.P. CONSTRUCTIONS BOIS ?

The headquarters of A.B.P. CONSTRUCTIONS BOIS is located in PONT-DE-VAUX (01190), in the department Ain.

Where to find the tax return of A.B.P. CONSTRUCTIONS BOIS ?

The tax return of A.B.P. CONSTRUCTIONS BOIS 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 A.B.P. CONSTRUCTIONS BOIS operate?

A.B.P. CONSTRUCTIONS BOIS operates in the sector Travaux de menuiserie bois et PVC (NAF code 43.32A). See the 'Sector positioning' section above to compare the company with its competitors.