Employees: 01 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2015-12-01 (10 years)Status: ActiveBusiness sector: Conseil pour les affaires et autres conseils de gestionLocation: EYGUIERES (13430), Bouches-du-Rhone
L'ABC DES PME : revenue, balance sheet and financial ratios
L'ABC DES PME is a French company
founded 10 years ago,
specialized in the sector Conseil pour les affaires et autres conseils de gestion.
Based in EYGUIERES (13430),
this company of category PME
shows in 2020 a revenue of 122 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - L'ABC DES PME (SIREN 817885874)
Indicator
2023
2020
2019
Revenue
N/C
121 947 €
72 782 €
Net income
17 911 €
7 429 €
-2 800 €
EBITDA
N/C
9 000 €
-2 864 €
Net margin
N/C
6.1%
-3.8%
Revenue and income statement
In 2023, L'ABC DES PME generates positive net income of 18 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2023)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
17 911 €
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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 11%. 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 59%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2023)
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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
10.811%
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
59.413%
Asset age ratio (2023)
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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
2019
2020
2023
Debt ratio
-541.153
6.917
10.811
Financial autonomy
-8.048
22.182
59.413
Repayment capacity
-0.071
0.041
None
Cash flow / Revenue
-3.825%
6.228%
None%
Sector positioning
Debt ratio
10.812023
2019
2020
2023
Q1: 0.0
Med: 4.56
Q3: 46.62
Average+29 pts over 3 years
In 2023, the debt ratio of L'ABC DES PME (10.81) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
59.41%2023
2019
2020
2023
Q1: 4.34%
Med: 38.52%
Q3: 74.91%
Good+39 pts over 3 years
In 2023, the financial autonomy of L'ABC DES PME (59.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Repayment capacity
0.04 years2020
2019
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 0.94 years
Average+26 pts over 2 years
In 2020, the repayment capacity of L'ABC DES PME (0.04) 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 259.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2023)
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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
259.251
Liquidity indicators evolution L'ABC DES PME
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2019
2020
2023
Liquidity ratio
84.221
111.683
259.251
Interest coverage
0.0
0.0
None
Sector positioning
Liquidity ratio
259.252023
2019
2020
2023
Q1: 139.57
Med: 306.26
Q3: 898.71
Average+18 pts over 3 years
In 2023, the liquidity ratio of L'ABC DES PME (259.25) 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
0.0x2020
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 0.12x
Average
In 2020, the interest coverage of L'ABC DES PME (0.0x) 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 (2023)
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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 (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
0 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
0 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 and payment terms evolution L'ABC DES PME
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2023
Operating WCR
-521 €
-11 423 €
0 €
Inventory turnover (days)
0
0
0
Customer payment term (days)
3
16
0
Supplier payment term (days)
26
32
0
Positioning of L'ABC DES PME in its sector
Comparison with sector Conseil pour les affaires et autres conseils de gestion
Valuation estimate
Based on 66 transactions of similar company sales
in 2023,
the value of L'ABC DES PME is estimated at
124 350 €
(range 61 455€ - 321 098€).
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 value2023
66 tx
61k€124k€321k€
124 350 €Range: 61 455€ - 321 098€
NAF 5 année 2023
Valuation method used
Net Income Multiple
17 911 €
×
6.9x
=124 350 €
Range: 61 456€ - 321 098€
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 66 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 (Conseil pour les affaires et autres conseils de gestion)
Compare L'ABC DES PME with other companies in the same sector:
Yes, L'ABC DES PME generated a net profit of 18 k€ in 2023.
Where is the headquarters of L'ABC DES PME ?
The headquarters of L'ABC DES PME is located in EYGUIERES (13430), in the department Bouches-du-Rhone.
Where to find the tax return of L'ABC DES PME ?
The tax return of L'ABC DES PME 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 L'ABC DES PME operate?
L'ABC DES PME operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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