SIREN : 538075243
L'ABC is a French company founded 14 years ago, specialized in the sector Débits de boissons. Based in PUTTELANGE-AUX-LACS (57510), this company of category PME shows in 2017 a revenue of 97 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicador | 2017 |
|---|---|
| Ingresos | 96 677 € |
| Resultado neto | 8 960 € |
| EBITDA | 11 435 € |
| Margen neto | 9.3% |
In 2017, L'ABC achieves revenue of 97 k€. After deducting consumption (32 k€), gross margin stands at 64 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11 k€, representing 11.8% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 9.3% of revenue. This profit can be retained or distributed to shareholders.
96 677 €
64 449 €
11 435 €
10 607 €
8 960 €
11.8%
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 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
105.454%
34.693%
9.268%
2.434
In 2017, the debt ratio of L'ABC (105.45) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2017, the financial autonomy of L'ABC (34.7%) 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.
In 2017, the repayment capacity of L'ABC (2.43) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 170.46. 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 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.
170.459
1.749
In 2017, the liquidity ratio of L'ABC (170.46) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2017, the interest coverage of L'ABC (1.8x) 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) 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: 39 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-12 days): operations structurally generate cash.
-3 284 €
0 j
39 j
12 j
-12 j
Based on 136 transactions of similar company sales in 2017, the value of L'ABC is estimated at 86 727 € (range 59 467€ - 132 582€). With an EBITDA of 11 435€, the sector multiple of 7.4x is applied. The price/revenue ratio is 0.89x (in line with sector norms). 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.
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This estimate is based on the analysis of 136 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 L'ABC with other companies in the same sector:
The revenue of L'ABC in 2017 is 97 k€.
Yes, L'ABC generated a net profit of 9 k€ in 2017.
The headquarters of L'ABC is located in PUTTELANGE-AUX-LACS (57510), in the department Moselle.
The tax return of L'ABC 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).
L'ABC operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.