AQUA ABS : revenue, balance sheet and financial ratios

AQUA ABS is a French company founded 10 years ago, specialized in the sector Activités des centres de culture physique. Based in AJACCIO (20000), this company of category PME shows in 2020 a revenue of 25 k€. 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 - AQUA ABS (SIREN 818936916)
Indicator 2020 2018
Revenue 24 700 € 33 284 €
Net income -12 306 € -24 399 €
EBITDA 1 402 € -8 463 €
Net margin -49.8% -73.3%

Revenue and income statement

Im Jahr 2020 erzielt AQUA ABS einen Umsatz von 25 k€. Deutlicher Rückgang von -26% vs 2018. Nach Abzug des Verbrauchs (0 €) beträgt die Bruttomarge 25 k€, d.h. eine Rate von 100%. Dieses Verhältnis misst die Fähigkeit, aus der Geschäftstätigkeit Wert zu schaffen. EBITDA (= Bruttomarge - Personalkosten - Steuern) erreicht 1 k€, was 5.7% des Umsatzes entspricht. Positiver Schereneffekt: EBITDA-Marge verbessert sich um +31.1 Punkte. Die operative Marge bleibt fragil und erfordert Kostenwachsamkeit. Das Nettoergebnis ist negativ bei -12 k€ (-49.8% des Umsatzes).

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

24 700 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

24 700 €

EBITDA (2020) ?
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

1 402 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-12 319 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-12 306 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.5%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

Die Verschuldungsquote (= Finanzschulden / Eigenkapital x 100) beträgt -20%. Dieses niedrige Niveau spiegelt eine solide Finanzstruktur wider. Die finanzielle Autonomie (= Eigenkapital / Bilanzsumme x 100) erreicht 14%. Geringe Autonomie: Das Unternehmen ist stark von externer Finanzierung abhängig. Der Cashflow beträgt 5.7% des Umsatzes. Zufriedenstellendes Niveau, das eine teilweise Finanzierung des Wachstums ermöglicht.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-20.193%

Financial autonomy (2020) ?
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

14.368%

Cash flow / Revenue (2020) ?
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

5.729%

Repayment capacity (2020) ?
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 (2020) ?
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

64.3%

Solvency indicators evolution
AQUA ABS

Sector positioning

Verschuldungsgrad
-20.19 2020
2018
2020
Q1: -103.53
Med: 46.36
Q3: 333.74
Gut

Im Jahr 2020 liegt unter dem Median der Branche das verschuldungsgrad von AQUA ABS (-20.19). Dieses Verhältnis misst das Gewicht der Schulden im Verhältnis zum Eigenkapital. Diese kontrollierte Position spiegelt umsichtiges Management wider.

Finanzielle Autonomie
14.37% 2020
2018
2020
Q1: 0.48%
Med: 21.37%
Q3: 52.59%
Average

Im Jahr 2020 liegt unter dem Median der Branche das finanzielle autonomie von AQUA ABS (14.4%). Dieses Verhältnis stellt den Anteil des Eigenkapitals an der Gesamtfinanzierung dar. Eine Verbesserung würde die Wettbewerbsposition stärken.

Rückzahlungsfähigkeit
0.0 ans 2020
2018
2020
Q1: -1.16 ans
Med: 0.81 ans
Q3: 4.1 ans
Gut +9 pts over 2 years

Im Jahr 2020 liegt unter dem Median der Branche das rückzahlungsfähigkeit von AQUA ABS (0.0 an). Dieses Verhältnis gibt die Anzahl der Jahre an, die zur Rückzahlung der Schulden mit dem Cashflow benötigt werden. Diese kontrollierte Position spiegelt umsichtiges Management wider.

Liquidity ratios

Die Liquiditätsquote beträgt 8.24. Das Unternehmen verfügt über 2€ liquide Mittel für jeden 1€ kurzfristiger Schulden. Der Zinsdeckungsgrad (= EBIT / Zinsaufwendungen) beträgt 10.9x. Das Betriebsergebnis deckt die Zinsaufwendungen sehr weitgehend.

Liquidity ratio (2020) ?
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

8.241

Interest coverage (2020) ?
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

10.913

Liquidity indicators evolution
AQUA ABS

Sector positioning

Liquiditätsquote
8.24 2020
2018
2020
Q1: 59.31
Med: 127.67
Q3: 257.53
Beobachten -6 pts over 2 years

Im Jahr 2020 liegt in den unteren 25% der Branche das liquiditätsquote von AQUA ABS (8.24). Dieses Verhältnis misst die Fähigkeit, kurzfristige Schulden mit Umlaufvermögen zu decken. Ein Verhältnis unter 1 kann auf potenzielle Liquiditätsspannungen hinweisen.

Zinsdeckung
10.91x 2020
2018
2020
Q1: -0.66x
Med: 0.1x
Q3: 4.57x
Ausgezeichnet +50 pts over 2 years

Im Jahr 2020 liegt in den oberen 25% der Branche das zinsdeckung von AQUA ABS (10.9x). Dieses Verhältnis gibt an, wie oft das Betriebsergebnis die Zinsaufwendungen deckt. Hohe Deckung bedeutet, dass Finanzaufwendungen die Rentabilität wenig belasten.

Working capital requirement (WCR) and payment terms

Der Betriebskapitalbedarf (WCR) misst die zeitliche Lücke. Durchschnittliche Kundenzahlungsfrist: 0 Tage. Lieferantenfrist: 1164 Tage. Ausgezeichnete Situation: Lieferanten finanzieren 1164 Tage des Betriebszyklus. WCR ist negativ (-3976 Tage): Der Betrieb generiert strukturell Liquidität.

Operating WCR (2020) ?
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

-272 788 €

Customer credit (2020) ?
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 (2020) ?
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

1164 j

Inventory turnover (2020) ?
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 (2020) ?
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

-3976 j

WCR and payment terms evolution
AQUA ABS

Positioning of AQUA ABS in its sector

Comparison with sector Activités des centres de culture physique

Valuation estimate

Based on 57 transactions of similar company sales (all years), the value of AQUA ABS is estimated at 11 992 € (range 7 662€ - 17 398€). With an EBITDA of 1 402€, the sector multiple of 6.1x is applied. The price/revenue ratio is 0.72x (in line with sector norms). 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 2020
57 tx
7k€ 11k€ 17k€
11 992 € Range: 7 662€ - 17 398€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 402 € × 6.1x
Estimation 8 541 €
5 141€ - 11 039€
Revenue Multiple 30%
24 700 € × 0.72x
Estimation 17 744 €
11 864€ - 27 997€
How is this estimate calculated?

This estimate is based on the analysis of 57 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 (Activités des centres de culture physique)

Compare AQUA ABS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des centres de culture physique

Frequently asked questions about AQUA ABS

What is the revenue of AQUA ABS ?

The revenue of AQUA ABS in 2020 is 25 k€.

Is AQUA ABS profitable?

AQUA ABS recorded a net loss in 2020.

Where is the headquarters of AQUA ABS ?

The headquarters of AQUA ABS is located in AJACCIO (20000).

Where to find the tax return of AQUA ABS ?

The tax return of AQUA ABS 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 AQUA ABS operate?

AQUA ABS operates in the sector Activités des centres de culture physique (NAF code 93.13Z). See the 'Sector positioning' section above to compare the company with its competitors.