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.

Data updated on 2026-05-02

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

Financial history - ABSOLU (SIREN 582071668)
Indicator 2024 2024 2023 2022 2021 2018
Revenue N/C 4 950 678 € 3 840 662 € 3 906 571 € 3 165 622 € 3 012 285 €
Net income 97 196 € 228 594 € 83 761 € 88 634 € 1 220 € 32 548 €
EBITDA N/C 319 393 € 155 231 € 85 074 € -21 275 € 36 686 €
Net margin N/C 4.6% 2.2% 2.3% 0.0% 1.1%

Revenue and income statement

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 €

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 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) ?
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) ?
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) ?
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

15.2%

Solvency indicators evolution
ABSOLU

Sector positioning

Debt ratio
1.73 2024
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 years 2024
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) ?
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

Sector positioning

Liquidity ratio
141.78 2024
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
0.15x 2024
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) ?
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) ?
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) ?
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) ?
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

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 value 2024
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

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:

Frequently asked questions about ABSOLU

What is the revenue of ABSOLU ?

The revenue of ABSOLU in 2024 is 5.0 M€.

Is ABSOLU profitable?

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.