SOCIETE A RESPONSABILITE LIMITEE ABREU : revenue, balance sheet and financial ratios

SOCIETE A RESPONSABILITE LIMITEE ABREU is a French company founded 19 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in SAINT-REMY-EN-ROLLAT (03110), this company of category PME shows in 2023 a revenue of 407 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - SOCIETE A RESPONSABILITE LIMITEE ABREU (SIREN 493152540)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 407 085 € 240 609 € 228 706 € 337 525 € 294 437 € 255 226 € 267 205 €
Net income 70 386 € -23 341 € -48 416 € -14 151 € 29 928 € 29 239 € 40 040 €
EBITDA 78 156 € -10 619 € -33 354 € -4 536 € 52 785 € 39 935 € 52 497 €
Net margin 17.3% -9.7% -21.2% -4.2% 10.2% 11.5% 15.0%

Revenue and income statement

In 2023, SOCIETE A RESPONSABILITE LIMITEE ABREU achieves revenue of 407 k€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +7.3%. Vs 2022, growth of +69% (241 k€ -> 407 k€). After deducting consumption (102 k€), gross margin stands at 305 k€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 78 k€, representing 19.2% of revenue. Positive scissor effect: EBITDA margin improves by +23.6 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 70 k€, i.e. 17.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

407 085 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

304 711 €

EBITDA (2023) ?
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

78 156 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

68 524 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

70 386 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

19.2%

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 17%. 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 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 19.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

16.674%

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

9.515%

Cash flow / Revenue (2023) ?
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

19.732%

Repayment capacity (2023) ?
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

0.177

Asset age ratio (2023) ?
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

10.3%

Solvency indicators evolution
SOCIETE A RESPONSABILITE LIMITEE ABREU

Sector positioning

Debt ratio
16.67 2023
2021
2022
2023
Q1: 4.61
Med: 24.31
Q3: 63.43
Good -35 pts over 3 years

In 2023, the debt ratio of SOCIETE A RESPONSABILITE ... (16.67) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
9.52% 2023
2021
2022
2023
Q1: 17.63%
Med: 36.9%
Q3: 54.57%
Average -14 pts over 3 years

In 2023, the financial autonomy of SOCIETE A RESPONSABILITE ... (9.5%) 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
0.18 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.4 years
Q3: 1.64 years
Good +11 pts over 3 years

In 2023, the repayment capacity of SOCIETE A RESPONSABILITE ... (0.18) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 267.34. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2023) ?
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

267.343

Interest coverage (2023) ?
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

0.344

Liquidity indicators evolution
SOCIETE A RESPONSABILITE LIMITEE ABREU

Sector positioning

Liquidity ratio
267.34 2023
2021
2022
2023
Q1: 148.47
Med: 205.87
Q3: 296.13
Good +36 pts over 3 years

In 2023, the liquidity ratio of SOCIETE A RESPONSABILITE ... (267.34) 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
0.34x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.49x
Q3: 2.62x
Average +18 pts over 3 years

In 2023, the interest coverage of SOCIETE A RESPONSABILITE ... (0.3x) 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. Average customer payment term: 67 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. The gap of 40 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 51 days of revenue, i.e. 58 k€ to permanently finance. Over 2017-2023, WCR increased by +501%, requiring additional financing.

Operating WCR (2023) ?
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

57 818 €

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

67 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

27 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

6 j

WCR in days of revenue (2023) ?
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

51 j

WCR and payment terms evolution
SOCIETE A RESPONSABILITE LIMITEE ABREU

Positioning of SOCIETE A RESPONSABILITE LIMITEE ABREU in its sector

Comparison with sector Travaux de menuiserie bois et PVC

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 49 314€ to 218 906€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
49k€ 104k€ 218k€
104 212 € Range: 49 314€ - 218 906€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 (Travaux de menuiserie bois et PVC)

Compare SOCIETE A RESPONSABILITE LIMITEE ABREU with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie bois et PVC

Frequently asked questions about SOCIETE A RESPONSABILITE LIMITEE ABREU

What is the revenue of SOCIETE A RESPONSABILITE LIMITEE ABREU ?

The revenue of SOCIETE A RESPONSABILITE LIMITEE ABREU in 2023 is 407 k€.

Is SOCIETE A RESPONSABILITE LIMITEE ABREU profitable?

Yes, SOCIETE A RESPONSABILITE LIMITEE ABREU generated a net profit of 70 k€ in 2023.

Where is the headquarters of SOCIETE A RESPONSABILITE LIMITEE ABREU ?

The headquarters of SOCIETE A RESPONSABILITE LIMITEE ABREU is located in SAINT-REMY-EN-ROLLAT (03110), in the department Allier.

Where to find the tax return of SOCIETE A RESPONSABILITE LIMITEE ABREU ?

The tax return of SOCIETE A RESPONSABILITE LIMITEE ABREU 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 SOCIETE A RESPONSABILITE LIMITEE ABREU operate?

SOCIETE A RESPONSABILITE LIMITEE ABREU operates in the sector Travaux de menuiserie bois et PVC (NAF code 43.32A). See the 'Sector positioning' section above to compare the company with its competitors.