SOCIETE D'EXPLOITATION TOURISTIQUE D'ABBARTELLO : revenue, balance sheet and financial ratios

SOCIETE D'EXPLOITATION TOURISTIQUE D'ABBARTELLO is a French company founded 33 years ago, specialized in the sector Commerce d'alimentation générale. Based in OLMETO (20113), this company of category PME shows in 2023 a revenue of 1.7 M€. 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 - SOCIETE D'EXPLOITATION TOURISTIQUE D'ABBARTELLO (SIREN 388696148)
Indicator 2023 2022 2021 2018 2017 2016
Revenue 1 718 490 € 2 078 591 € 1 933 459 € 2 026 797 € 2 083 808 € 1 976 885 €
Net income 24 825 € 41 540 € 84 759 € 58 134 € 74 223 € 122 185 €
EBITDA 48 934 € 68 560 € 95 412 € 110 125 € 71 161 € 164 434 €
Net margin 1.4% 2.0% 4.4% 2.9% 3.6% 6.2%

Revenue and income statement

In 2023, SOCIETE D'EXPLOITATION TOURISTIQUE D'ABBARTELLO achieves revenue of 1.7 M€. Activity remains stable over the period (CAGR: -2.0%). Significant drop of -17% vs 2022. After deducting consumption (1.2 M€), gross margin stands at 567 k€, i.e. a rate of 33%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 49 k€, representing 2.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 25 k€, i.e. 1.4% 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

1 718 490 €

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

566 591 €

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

48 934 €

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

47 684 €

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

24 825 €

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

2.8%

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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 105%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory.

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

105.035%

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

27.661%

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

-0.163%

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

-64.356

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

10.1%

Solvency indicators evolution
SOCIETE D'EXPLOITATION TOURISTIQUE D'ABBARTELLO

Sector positioning

Debt ratio
105.03 2023
2021
2022
2023
Q1: 0.0
Med: 16.38
Q3: 100.81
Average +20 pts over 3 years

In 2023, the debt ratio of SOCIETE D'EXPLOITATION TO... (105.03) 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
27.66% 2023
2021
2022
2023
Q1: 0.54%
Med: 16.35%
Q3: 43.46%
Good -6 pts over 3 years

In 2023, the financial autonomy of SOCIETE D'EXPLOITATION TO... (27.7%) 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
-64.36 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.8 years
Excellent -50 pts over 3 years

In 2023, the repayment capacity of SOCIETE D'EXPLOITATION TO... (-64.36) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 152.68. 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 6.3x. Operating income very largely covers interest expenses: high safety margin.

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

152.684

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

6.349

Liquidity indicators evolution
SOCIETE D'EXPLOITATION TOURISTIQUE D'ABBARTELLO

Sector positioning

Liquidity ratio
152.68 2023
2021
2022
2023
Q1: 91.33
Med: 147.91
Q3: 247.13
Good -21 pts over 3 years

In 2023, the liquidity ratio of SOCIETE D'EXPLOITATION TO... (152.68) 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
6.35x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.47x
Excellent

In 2023, the interest coverage of SOCIETE D'EXPLOITATION TO... (6.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 8 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-27 days): operations structurally generate cash. Notable WCR improvement over the period (-1596%), freeing up cash.

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

-128 766 €

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

3 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

8 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

8 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

-27 j

WCR and payment terms evolution
SOCIETE D'EXPLOITATION TOURISTIQUE D'ABBARTELLO

Positioning of SOCIETE D'EXPLOITATION TOURISTIQUE D'ABBARTELLO in its sector

Comparison with sector Commerce d'alimentation générale

Valuation estimate

Based on 357 transactions of similar company sales in 2023, the value of SOCIETE D'EXPLOITATION TOURISTIQUE D'ABBARTELLO is estimated at 345 492 € (range 202 088€ - 625 874€). With an EBITDA of 48 934€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.33x (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 2023
357 transactions
202k€ 345k€ 625k€
345 492 € Range: 202 088€ - 625 874€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
48 934 € × 5.6x
Estimation 276 259 €
175 024€ - 563 756€
Revenue Multiple 30%
1 718 490 € × 0.33x
Estimation 564 679 €
338 560€ - 909 277€
Net Income Multiple 20%
24 825 € × 7.6x
Estimation 189 794 €
65 043€ - 356 068€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 357 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 (Commerce d'alimentation générale)

Compare SOCIETE D'EXPLOITATION TOURISTIQUE D'ABBARTELLO with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce d'alimentation générale

Frequently asked questions about SOCIETE D'EXPLOITATION TOURISTIQUE D'ABBARTELLO

What is the revenue of SOCIETE D'EXPLOITATION TOURISTIQUE D'ABBARTELLO ?

The revenue of SOCIETE D'EXPLOITATION TOURISTIQUE D'ABBARTELLO in 2023 is 1.7 M€.

Is SOCIETE D'EXPLOITATION TOURISTIQUE D'ABBARTELLO profitable?

Yes, SOCIETE D'EXPLOITATION TOURISTIQUE D'ABBARTELLO generated a net profit of 25 k€ in 2023.

Where is the headquarters of SOCIETE D'EXPLOITATION TOURISTIQUE D'ABBARTELLO ?

The headquarters of SOCIETE D'EXPLOITATION TOURISTIQUE D'ABBARTELLO is located in OLMETO (20113).

Where to find the tax return of SOCIETE D'EXPLOITATION TOURISTIQUE D'ABBARTELLO ?

The tax return of SOCIETE D'EXPLOITATION TOURISTIQUE D'ABBARTELLO 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 D'EXPLOITATION TOURISTIQUE D'ABBARTELLO operate?

SOCIETE D'EXPLOITATION TOURISTIQUE D'ABBARTELLO operates in the sector Commerce d'alimentation générale (NAF code 47.11B). See the 'Sector positioning' section above to compare the company with its competitors.