ABT ACTIVITE BATIMENT ET TECHNIQUE : revenue, balance sheet and financial ratios

ABT ACTIVITE BATIMENT ET TECHNIQUE is a French company founded 19 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in MONTREUIL (93100), this company of category PME shows in 2024 a revenue of 41.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - ABT ACTIVITE BATIMENT ET TECHNIQUE (SIREN 493796437)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 41 276 235 € 35 063 540 € 33 001 826 € 32 038 560 € 37 695 756 € 30 104 450 € 15 051 249 € 11 059 384 € 7 425 176 €
Net income 881 663 € 931 748 € 827 786 € 986 431 € 1 160 602 € 965 437 € 424 087 € 205 915 € 183 725 €
EBITDA 1 550 683 € 1 549 634 € 1 463 758 € 1 583 877 € 2 617 639 € 2 424 172 € 629 857 € 655 656 € 559 166 €
Net margin 2.1% 2.7% 2.5% 3.1% 3.1% 3.2% 2.8% 1.9% 2.5%

Revenue and income statement

In 2024, ABT ACTIVITE BATIMENT ET TECHNIQUE achieves revenue of 41.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +23.9%. Vs 2023, growth of +18% (35.1 M€ -> 41.3 M€). After deducting consumption (12.4 M€), gross margin stands at 28.9 M€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.6 M€, representing 3.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 882 k€, i.e. 2.1% 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

41 276 235 €

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

28 908 930 €

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

1 550 683 €

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

962 720 €

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

881 663 €

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

3.8%

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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 14%. 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 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.3% 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

14.084%

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

26.8%

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

3.339%

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

0.649

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

24.5%

Solvency indicators evolution
ABT ACTIVITE BATIMENT ET TECHNIQUE

Sector positioning

Debt ratio
14.08 2024
2022
2023
2024
Q1: 1.24
Med: 17.23
Q3: 51.1
Good -12 pts over 3 years

In 2024, the debt ratio of ABT ACTIVITE BATIMENT ET ... (14.08) 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
26.8% 2024
2022
2023
2024
Q1: 11.28%
Med: 33.49%
Q3: 54.22%
Average

In 2024, the financial autonomy of ABT ACTIVITE BATIMENT ET ... (26.8%) 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
0.65 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.04 years
Average -10 pts over 3 years

In 2024, the repayment capacity of ABT ACTIVITE BATIMENT ET ... (0.65) 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 145.76. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

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

145.764

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

0.406

Liquidity indicators evolution
ABT ACTIVITE BATIMENT ET TECHNIQUE

Sector positioning

Liquidity ratio
145.76 2024
2022
2023
2024
Q1: 139.03
Med: 197.62
Q3: 307.13
Average -6 pts over 3 years

In 2024, the liquidity ratio of ABT ACTIVITE BATIMENT ET ... (145.76) 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
0.41x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.21x
Good -5 pts over 3 years

In 2024, the interest coverage of ABT ACTIVITE BATIMENT ET ... (0.4x) 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: 128 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 102 days. The company must finance 26 days of gap between collections and payments. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 123 days of revenue, i.e. 14.1 M€ to permanently finance. Over 2016-2024, WCR increased by +647%, 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

14 112 758 €

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

128 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

102 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

2 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

123 j

WCR and payment terms evolution
ABT ACTIVITE BATIMENT ET TECHNIQUE

Positioning of ABT ACTIVITE BATIMENT ET TECHNIQUE in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 3 290 551€ to 9 718 702€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
3290k€ 5918k€ 9718k€
5 918 164 € Range: 3 290 551€ - 9 718 702€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 maçonnerie générale et gros œuvre de bâtiment)

Compare ABT ACTIVITE BATIMENT ET TECHNIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about ABT ACTIVITE BATIMENT ET TECHNIQUE

What is the revenue of ABT ACTIVITE BATIMENT ET TECHNIQUE ?

The revenue of ABT ACTIVITE BATIMENT ET TECHNIQUE in 2024 is 41.3 M€.

Is ABT ACTIVITE BATIMENT ET TECHNIQUE profitable?

Yes, ABT ACTIVITE BATIMENT ET TECHNIQUE generated a net profit of 882 k€ in 2024.

Where is the headquarters of ABT ACTIVITE BATIMENT ET TECHNIQUE ?

The headquarters of ABT ACTIVITE BATIMENT ET TECHNIQUE is located in MONTREUIL (93100), in the department Seine-Saint-Denis.

Where to find the tax return of ABT ACTIVITE BATIMENT ET TECHNIQUE ?

The tax return of ABT ACTIVITE BATIMENT ET TECHNIQUE 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 ABT ACTIVITE BATIMENT ET TECHNIQUE operate?

ABT ACTIVITE BATIMENT ET TECHNIQUE operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.