Employees: 00 (2023.0)Legal category: SA (autres)Size: PMECreation date: 1955-01-01 (71 years)Status: ActiveBusiness sector: Supports juridiques de gestion de patrimoine mobilierLocation: MARSEILLE (13006), Bouches-du-Rhone
L'ABEILLE : revenue, balance sheet and financial ratios
L'ABEILLE is a French company
founded 71 years ago,
specialized in the sector Supports juridiques de gestion de patrimoine mobilier.
Based in MARSEILLE (13006),
this company of category PME
shows in 2021 a revenue of 7.4 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, L'ABEILLE generates positive net income of 2.7 M€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 1.8 M€ -> 2.7 M€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
2 727 545 €
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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 303%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory.
Debt ratio (2024)
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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
302.521%
Financial autonomy (2024)
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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
24.104%
Asset age ratio (2024)
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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
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
256.198
299.494
334.039
328.842
347.107
345.553
332.375
329.967
302.521
Financial autonomy
27.747
24.6
22.772
23.063
22.037
21.882
22.631
22.631
24.104
Repayment capacity
21.542
38.466
30.15
30.124
25.763
30.547
None
None
None
Cash flow / Revenue
40.074%
23.7%
33.321%
32.364%
41.079%
32.254%
None%
None%
None%
Sector positioning
Debt ratio
302.522024
2022
2023
2024
Q1: 0.0
Med: 2.75
Q3: 41.16
Watch
In 2024, the debt ratio of L'ABEILLE (302.52) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
24.1%2024
2022
2023
2024
Q1: 7.81%
Med: 60.44%
Q3: 91.96%
Average
In 2024, the financial autonomy of L'ABEILLE (24.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 1860.10. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
1860.097
Liquidity indicators evolution L'ABEILLE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
5905.06
2952.518
4734.585
4571.451
4696.442
2975.996
3791.276
2690.632
1860.097
Interest coverage
59.828
80.39
71.266
59.333
66.693
70.85
None
None
None
Sector positioning
Liquidity ratio
1860.12024
2022
2023
2024
Q1: 142.73
Med: 746.83
Q3: 3595.15
Good-15 pts over 3 years
In 2024, the liquidity ratio of L'ABEILLE (1860.10) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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.
Operating WCR (2024)
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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 (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 L'ABEILLE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
43 280 834 €
36 762 827 €
39 251 191 €
44 807 958 €
47 150 721 €
48 370 074 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
Customer payment term (days)
20
27
21
19
32
26
0
0
0
Supplier payment term (days)
82
97
75
70
66
124
0
0
0
Positioning of L'ABEILLE in its sector
Comparison with sector Supports juridiques de gestion de patrimoine mobilier
Valuation estimate
Based on 103 transactions of similar company sales
(all years),
the value of L'ABEILLE is estimated at
9 127 148 €
(range 3 343 477€ - 23 463 770€).
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 value2024
103 transactions
3343k€9127k€23463k€
9 127 148 €Range: 3 343 477€ - 23 463 770€
NAF 5 all-time
Valuation method used
Net Income Multiple
2 727 545 €
×
3.3x
=9 127 148 €
Range: 3 343 477€ - 23 463 771€
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 103 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 (Supports juridiques de gestion de patrimoine mobilier)
Compare L'ABEILLE with other companies in the same sector:
Yes, L'ABEILLE generated a net profit of 2.7 M€ in 2024.
Where is the headquarters of L'ABEILLE ?
The headquarters of L'ABEILLE is located in MARSEILLE (13006), in the department Bouches-du-Rhone.
Where to find the tax return of L'ABEILLE ?
The tax return of L'ABEILLE 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'ABEILLE operate?
L'ABEILLE operates in the sector Supports juridiques de gestion de patrimoine mobilier (NAF code 66.19A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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