SAS ABV : revenue, balance sheet and financial ratios
SAS ABV is a French company
founded 15 years ago,
specialized in the sector Réparation d'équipements électriques.
Based in FEUQUIERES-EN-VIMEU (80210),
this company of category PME
shows in 2023 a revenue of 5.5 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, SAS ABV generates positive net income of 528 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 95 k€ -> 528 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
528 027 €
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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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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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
30.77%
Financial autonomy (2025)
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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
50.139%
Asset age ratio (2025)
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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
2025
Debt ratio
42.87
30.649
27.596
32.825
47.271
33.139
22.204
22.566
18.844
30.77
Financial autonomy
44.089
43.929
47.417
42.35
42.958
43.134
47.137
49.902
54.881
50.139
Repayment capacity
1.702
1.344
1.122
1.282
2.038
0.994
0.599
0.763
None
None
Cash flow / Revenue
5.434%
4.857%
5.466%
5.284%
5.558%
6.715%
8.352%
7.296%
None%
None%
Sector positioning
Debt ratio
30.772025
2023
2024
2025
Q1: 1.99
Med: 14.41
Q3: 36.99
Average+12 pts over 3 years
In 2025, the debt ratio of SAS ABV (30.77) 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
50.14%2025
2023
2024
2025
Q1: 33.17%
Med: 50.77%
Q3: 63.0%
Average-7 pts over 3 years
In 2025, the financial autonomy of SAS ABV (50.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Repayment capacity
0.76 years2023
2023
Q1: 0.0 years
Med: 0.29 years
Q3: 1.68 years
Average
In 2023, the repayment capacity of SAS ABV (0.76) 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 252.30. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
252.298
Liquidity indicators evolution SAS ABV
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
191.829
175.288
189.529
168.798
206.896
185.64
196.874
218.896
248.319
252.298
Interest coverage
4.105
5.081
4.966
3.719
3.536
1.403
1.076
0.804
None
None
Sector positioning
Liquidity ratio
252.32025
2023
2024
2025
Q1: 179.31
Med: 226.5
Q3: 303.32
Good+8 pts over 3 years
In 2025, the liquidity ratio of SAS ABV (252.30) 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.
Interest coverage
0.8x2023
2023
Q1: 0.0x
Med: 0.35x
Q3: 3.13x
Good
In 2023, the interest coverage of SAS ABV (0.8x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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 (2025)
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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 (2025)
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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 (2025)
?
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 (2025)
?
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 SAS ABV
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
494 829 €
666 089 €
567 329 €
960 479 €
855 947 €
917 192 €
1 029 698 €
1 292 854 €
0 €
0 €
Inventory turnover (days)
8
7
6
7
6
6
8
9
0
0
Customer payment term (days)
70
81
67
83
69
69
72
70
0
0
Supplier payment term (days)
57
68
57
74
65
66
70
72
0
0
Positioning of SAS ABV in its sector
Comparison with sector Réparation d'équipements électriques
Valuation estimate
Based on 197 transactions of similar company sales
(all years),
the value of SAS ABV is estimated at
1 066 409 €
(range 449 143€ - 2 795 067€).
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 value2025
197 transactions
449k€1066k€2795k€
1 066 409 €Range: 449 143€ - 2 795 067€
NAF 4 all-time
Aggregated at NAF sub-class level
Valuation method used
Net Income Multiple
528 027 €
×
2.0x
=1 066 409 €
Range: 449 144€ - 2 795 068€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 197 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 (Réparation d'équipements électriques)
Compare SAS ABV with other companies in the same sector:
Yes, SAS ABV generated a net profit of 528 k€ in 2025.
Where is the headquarters of SAS ABV ?
The headquarters of SAS ABV is located in FEUQUIERES-EN-VIMEU (80210), in the department Somme.
Where to find the tax return of SAS ABV ?
The tax return of SAS ABV 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 SAS ABV operate?
SAS ABV operates in the sector Réparation d'équipements électriques (NAF code 33.14Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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