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ABT CONSTRUCTION : revenue, balance sheet and financial ratios

ABT CONSTRUCTION is a French company founded 5 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in PELTRE (57245), this company of category PME shows in 2023 a revenue of 618 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 - ABT CONSTRUCTION (SIREN 897419347)
Indicator 2023
Revenue 618 323 €
Net income 141 458 €
EBITDA 201 247 €
Net margin 22.9%

Revenue and income statement

En 2023, ABT CONSTRUCTION alcanza unos ingresos de 618 k€. Tras deducir el consumo (26 k€), el margen bruto se sitúa en 593 k€, es decir, una tasa del 96%. El EBITDA alcanza 201 k€, representando el 32.5% de los ingresos. Este alto margen EBITDA proporciona una fuerte capacidad de autofinanciación. El resultado neto asciende a 141 k€, es decir, el 22.9% de los ingresos.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

618 323 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

592 726 €

EBITDA (2023) ?
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

201 247 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

184 363 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

141 458 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

32.5%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 0%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 14%. Baja autonomía: la empresa depende fuertemente de financiación externa. El flujo de caja representa el 25.6% de los ingresos. Este alto nivel proporciona una fuerte capacidad de autofinanciación.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.329%

Financial autonomy (2023) ?
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

14.449%

Cash flow / Revenue (2023) ?
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

25.608%

Repayment capacity (2023) ?
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

0.0

Asset age ratio (2023) ?
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

30.5%

Solvency indicators evolution
ABT CONSTRUCTION

Sector positioning

Ratio de endeudamiento
0.33 2023
2023
Q1: 0.97
Med: 19.39
Q3: 59.23
Excelente

En 2023, el ratio de endeudamiento de ABT CONSTRUCTION (0.33) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio bajo indica una estructura financiera sólida con poca dependencia de los acreedores.

Autonomía financiera
14.45% 2023
2023
Q1: 9.04%
Med: 30.13%
Q3: 51.01%
Average

En 2023, el autonomía financiera de ABT CONSTRUCTION (14.4%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Capacidad de reembolso
0.0 ans 2023
2023
Q1: 0.0 ans
Med: 0.08 ans
Q3: 1.21 ans
Excelente

En 2023, el capacidad de reembolso de ABT CONSTRUCTION (0.0 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 103.18. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 0.2x. Peligro: el resultado de explotación no cubre los gastos financieros.

Liquidity ratio (2023) ?
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

103.182

Interest coverage (2023) ?
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

0.241

Liquidity indicators evolution
ABT CONSTRUCTION

Sector positioning

Ratio de liquidez
103.18 2023
2023
Q1: 135.55
Med: 191.22
Q3: 292.99
Average

En 2023, el ratio de liquidez de ABT CONSTRUCTION (103.18) se sitúa por debajo de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Una mejora fortalecería la posición competitiva.

Cobertura de intereses
0.24x 2023
2023
Q1: 0.0x
Med: 0.04x
Q3: 2.06x
Bueno

En 2023, el cobertura de intereses de ABT CONSTRUCTION (0.2x) se sitúa por encima de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Esta posición cómoda ofrece un margen de seguridad apreciable.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 4 días. Plazo proveedores: 12 días. Situación favorable. El FM es negativo (-20 días): las operaciones generan estructuralmente tesorería.

Operating WCR (2023) ?
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

-34 923 €

Customer credit (2023) ?
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

4 j

Supplier credit (2023) ?
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

12 j

Inventory turnover (2023) ?
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 (2023) ?
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

-20 j

WCR and payment terms evolution
ABT CONSTRUCTION

Positioning of ABT CONSTRUCTION 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 (37 transactions). This range of 47 029€ to 383 701€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
47k€ 99k€ 383k€
99 622 € Range: 47 029€ - 383 701€
NAF 5 année 2023
How is this estimate calculated?

This estimate is based on the analysis of 37 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 CONSTRUCTION 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 CONSTRUCTION

What is the revenue of ABT CONSTRUCTION ?

The revenue of ABT CONSTRUCTION in 2023 is 618 k€.

Is ABT CONSTRUCTION profitable?

Yes, ABT CONSTRUCTION generated a net profit of 141 k€ in 2023.

Where is the headquarters of ABT CONSTRUCTION ?

The headquarters of ABT CONSTRUCTION is located in PELTRE (57245), in the department Moselle.

Where to find the tax return of ABT CONSTRUCTION ?

The tax return of ABT CONSTRUCTION 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 CONSTRUCTION operate?

ABT CONSTRUCTION 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.