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LE BON ABRASIF : revenue, balance sheet and financial ratios

LE BON ABRASIF is a French company founded 8 years ago, specialized in the sector Vente à distance sur catalogue spécialisé. Based in SISSONNE (02150), this company of category PME shows in 2019 a revenue of 238 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - LE BON ABRASIF (SIREN 833847551)
Indicator 2019
Revenue 238 350 €
Net income 43 530 €
EBITDA 60 539 €
Net margin 18.3%

Revenue and income statement

Im Jahr 2019 erzielt LE BON ABRASIF einen Umsatz von 238 k€. Nach Abzug des Verbrauchs (60 k€) beträgt die Bruttomarge 179 k€, d.h. eine Rate von 75%. Dieses Verhältnis misst die Fähigkeit, aus der Geschäftstätigkeit Wert zu schaffen. EBITDA (= Bruttomarge - Personalkosten - Steuern) erreicht 61 k€, was 25.4% des Umsatzes entspricht. Diese hohe EBITDA-Marge bietet starke Selbstfinanzierungskapazität. Das Nettoergebnis beträgt 44 k€, d.h. 18.3% des Umsatzes.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

238 350 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

178 532 €

EBITDA (2019) ?
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

60 539 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

54 825 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

43 530 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

25.4%

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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 25%. Dieses niedrige Niveau spiegelt eine solide Finanzstruktur wider. Die finanzielle Autonomie (= Eigenkapital / Bilanzsumme x 100) erreicht 17%. Geringe Autonomie: Das Unternehmen ist stark von externer Finanzierung abhängig. Der Cashflow beträgt 20.7% des Umsatzes. Dieses hohe Niveau bietet eine starke Selbstfinanzierungskapazität.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

24.851%

Financial autonomy (2019) ?
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

17.159%

Cash flow / Revenue (2019) ?
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

20.66%

Repayment capacity (2019) ?
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 (2019) ?
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

81.4%

Solvency indicators evolution
LE BON ABRASIF

Sector positioning

Verschuldungsgrad
24.85 2019
2019
Q1: 0.0
Med: 7.22
Q3: 73.16
Average

Im Jahr 2019 liegt über dem Median der Branche das verschuldungsgrad von LE BON ABRASIF (24.85). Dieses Verhältnis misst das Gewicht der Schulden im Verhältnis zum Eigenkapital. Eine Reduzierung könnte die finanzielle Stärke verbessern.

Finanzielle Autonomie
17.16% 2019
2019
Q1: 1.84%
Med: 27.13%
Q3: 57.39%
Average

Im Jahr 2019 liegt unter dem Median der Branche das finanzielle autonomie von LE BON ABRASIF (17.2%). Dieses Verhältnis stellt den Anteil des Eigenkapitals an der Gesamtfinanzierung dar. Eine Verbesserung würde die Wettbewerbsposition stärken.

Rückzahlungsfähigkeit
0.0 ans 2019
2019
Q1: 0.0 ans
Med: 0.0 ans
Q3: 0.64 ans
Ausgezeichnet

Im Jahr 2019 liegt in den unteren 25% der Branche, was positiv ist das rückzahlungsfähigkeit von LE BON ABRASIF (0.0 an). Dieses Verhältnis gibt die Anzahl der Jahre an, die zur Rückzahlung der Schulden mit dem Cashflow benötigt werden. Eine kurze Kapazität spiegelt kontrollierte Schulden und gute Cashflow-Generierung wider.

Liquidity ratios

Die Liquiditätsquote beträgt 271.57. Das Unternehmen verfügt über 2€ liquide Mittel für jeden 1€ kurzfristiger Schulden.

Liquidity ratio (2019) ?
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

271.572

Interest coverage (2019) ?
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

0.0

Liquidity indicators evolution
LE BON ABRASIF

Sector positioning

Liquiditätsquote
271.57 2019
2019
Q1: 102.53
Med: 171.9
Q3: 322.22
Gut

Im Jahr 2019 liegt über dem Median der Branche das liquiditätsquote von LE BON ABRASIF (271.57). Dieses Verhältnis misst die Fähigkeit, kurzfristige Schulden mit Umlaufvermögen zu decken. Diese komfortable Position bietet eine nennenswerte Sicherheitsmarge.

Zinsdeckung
0.0x 2019
2019
Q1: 0.0x
Med: 0.0x
Q3: 0.96x
Average

Im Jahr 2019 liegt unter dem Median der Branche das zinsdeckung von LE BON ABRASIF (0.0x). Dieses Verhältnis gibt an, wie oft das Betriebsergebnis die Zinsaufwendungen deckt. Eine Verbesserung würde die Wettbewerbsposition stärken.

Working capital requirement (WCR) and payment terms

Der Betriebskapitalbedarf (WCR) misst die zeitliche Lücke. Durchschnittliche Kundenzahlungsfrist: 0 Tage. Lieferantenfrist: 8 Tage. Günstige Situation. Die Bestandsumschlagsdauer beträgt 111 Tage. Dieses hohe Niveau bindet Liquidität und schafft potenziell Obsoleszenzrisiko. Der WCR repräsentiert 61 Tage Umsatz.

Operating WCR (2019) ?
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

40 665 €

Customer credit (2019) ?
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 (2019) ?
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

8 j

Inventory turnover (2019) ?
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

111 j

WCR in days of revenue (2019) ?
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

61 j

WCR and payment terms evolution
LE BON ABRASIF

Positioning of LE BON ABRASIF in its sector

Comparison with sector Vente à distance sur catalogue spécialisé

Valuation estimate

Based on 121 transactions of similar company sales (all years), the value of LE BON ABRASIF is estimated at 148 442 € (range 63 993€ - 353 121€). With an EBITDA of 60 539€, the sector multiple of 3.2x is applied. The price/revenue ratio is 0.27x (conservative valuation). 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 value 2019
121 transactions
63k€ 148k€ 353k€
148 442 € Range: 63 993€ - 353 121€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
60 539 € × 3.2x
Estimation 192 851 €
84 261€ - 446 632€
Revenue Multiple 30%
238 350 € × 0.27x
Estimation 64 345 €
37 302€ - 138 273€
Net Income Multiple 20%
43 530 € × 3.8x
Estimation 163 566 €
53 364€ - 441 619€
How is this estimate calculated?

This estimate is based on the analysis of 121 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 (Vente à distance sur catalogue spécialisé)

Compare LE BON ABRASIF with other companies in the same sector:

Voir toutes les statistiques du secteur Vente à distance sur catalogue spécialisé

Frequently asked questions about LE BON ABRASIF

What is the revenue of LE BON ABRASIF ?

The revenue of LE BON ABRASIF in 2019 is 238 k€.

Is LE BON ABRASIF profitable?

Yes, LE BON ABRASIF generated a net profit of 44 k€ in 2019.

Where is the headquarters of LE BON ABRASIF ?

The headquarters of LE BON ABRASIF is located in SISSONNE (02150), in the department Aisne.

Where to find the tax return of LE BON ABRASIF ?

The tax return of LE BON ABRASIF 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 LE BON ABRASIF operate?

LE BON ABRASIF operates in the sector Vente à distance sur catalogue spécialisé (NAF code 47.91B). See the 'Sector positioning' section above to compare the company with its competitors.