Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1958-01-01 (68 years)Status: ActiveBusiness sector: Commerce et réparation de motocyclesLocation: VALENTON (94460), Val-de-Marne
ABSOLU : revenue, balance sheet and financial ratios
ABSOLU is a French company
founded 68 years ago,
specialized in the sector Commerce et réparation de motocycles.
Based in VALENTON (94460),
this company of category PME
shows in 2024 a revenue of 5.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, ABSOLU generates positive net income of 97 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2024: 33 k€ -> 97 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
97 196 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 2%. 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 30%. The balance between equity and debt is satisfactory.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
1.732%
Financial autonomy (2024)
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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
29.824%
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2021
2022
2023
2024
2024
Debt ratio
21.767
14.511
14.076
13.853
15.879
1.732
Financial autonomy
56.084
43.879
48.545
44.561
51.891
29.824
Repayment capacity
7.869
-6.911
2.488
1.973
1.099
None
Cash flow / Revenue
0.874%
-0.646%
1.54%
2.097%
3.969%
None%
Sector positioning
Debt ratio
1.732024
2023
2024
2024
Q1: 7.73
Med: 34.51
Q3: 99.55
Excellent
In 2024, the debt ratio of ABSOLU (1.73) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
Financial autonomy
29.82%2024
2023
2024
2024
Q1: 18.65%
Med: 38.73%
Q3: 59.85%
Average-23 pts over 3 years
In 2024, the financial autonomy of ABSOLU (29.8%) 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
1.1 years2024
2023
2024
Q1: -0.34 years
Med: 0.46 years
Q3: 3.26 years
Average
In 2024, the repayment capacity of ABSOLU (1.10) 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 141.78. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
141.778
Liquidity indicators evolution ABSOLU
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2018
2021
2022
2023
2024
2024
Liquidity ratio
294.71
196.048
220.053
205.809
254.87
141.778
Interest coverage
10.47
-6.012
2.099
0.48
0.148
None
Sector positioning
Liquidity ratio
141.782024
2023
2024
2024
Q1: 160.09
Med: 227.3
Q3: 352.06
Watch-17 pts over 3 years
In 2024, the liquidity ratio of ABSOLU (141.78) 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
0.15x2024
2023
2024
Q1: -0.63x
Med: 1.46x
Q3: 12.42x
Average
In 2024, the interest coverage of ABSOLU (0.1x) 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) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2024)
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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
0 €
Customer credit (2024)
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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
0 j
Supplier credit (2024)
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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
0 j
Inventory turnover (2024)
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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 and payment terms evolution ABSOLU
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2021
2022
2023
2024
2024
Operating WCR
1 353 962 €
1 759 136 €
1 745 729 €
2 117 587 €
2 190 774 €
0 €
Inventory turnover (days)
115
93
79
94
73
0
Customer payment term (days)
18
25
15
27
19
0
Supplier payment term (days)
59
113
70
91
64
0
Positioning of ABSOLU in its sector
Comparison with sector Commerce et réparation de motocycles
Valuation estimate
Based on 137 transactions of similar company sales
(all years),
the value of ABSOLU is estimated at
250 167 €
(range 149 304€ - 654 078€).
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 value2024
137 transactions
149k€250k€654k€
250 167 €Range: 149 304€ - 654 078€
NAF 5 all-time
Valuation method used
Net Income Multiple
97 196 €
×
2.6x
=250 167 €
Range: 149 305€ - 654 078€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 137 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 et réparation de motocycles)
Compare ABSOLU with other companies in the same sector:
Yes, ABSOLU generated a net profit of 97 k€ in 2024.
Where is the headquarters of ABSOLU ?
The headquarters of ABSOLU is located in VALENTON (94460), in the department Val-de-Marne.
Where to find the tax return of ABSOLU ?
The tax return of ABSOLU 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 ABSOLU operate?
ABSOLU operates in the sector Commerce et réparation de motocycles (NAF code 45.40Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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