SIREN : 481999480
ABBA is a French company founded 21 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in ANDILLY (17230), this company of category PME shows in 2018 a revenue of 260 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
| Indicador | 2018 | 2017 | 2016 |
|---|---|---|---|
| Ingresos | 260 179 € | 289 767 € | 219 940 € |
| Resultado neto | -20 713 € | 11 356 € | 1 611 € |
| EBITDA | -11 807 € | 17 033 € | 3 417 € |
| Margen neto | -8.0% | 3.9% | 0.7% |
In 2018, ABBA achieves revenue of 260 k€. Over the period 2016-2018, the company shows strong growth with a CAGR (compound annual growth rate) of +8.8%. Significant drop of -10% vs 2017. After deducting consumption (59 k€), gross margin stands at 201 k€, i.e. a rate of 77%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -12 k€, representing -4.5% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -169%, reducing margin by 10.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -21 k€ (-8.0% of revenue), which will impact equity.
260 179 €
201 130 €
-11 807 €
-18 883 €
-20 713 €
-4.5%
The debt ratio (= Financial debt / Equity x 100) stands at 319%. 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 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
318.873%
19.805%
-6.126%
-2.99
48.7%
In 2018, the debt ratio of ABBA (318.87) 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.
In 2018, the financial autonomy of ABBA (19.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2018, the repayment capacity of ABBA (-2.99) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 176.22. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
176.222
-15.508
In 2018, the liquidity ratio of ABBA (176.22) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2018, the interest coverage of ABBA (-15.5x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 57 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 77 days of revenue, i.e. 56 k€ to permanently finance.
55 676 €
0 j
24 j
57 j
77 j
Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 26 758€ to 44 757€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 28 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare ABBA with other companies in the same sector:
The revenue of ABBA in 2018 is 260 k€.
ABBA recorded a net loss in 2018.
The headquarters of ABBA is located in ANDILLY (17230), in the department Charente-Maritime.
The tax return of ABBA 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).
ABBA operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.