Abeo SA (ABEO) AI Stock Analysis

• Market Cap: €67.93M
• Dividend Yield: 3.56%
• Average Volume (3M): 772.00
• Price to Earnings (P/E): 11.0
• Beta (1Y): 0.18
• Revenue Growth: 0.13%
• EPS Growth: 273.40%
• Country: FR
• Employees: 1,392
• Sector: Industrials
• Sector Strength: 72
• Industry: Leisure
• EPS (TTM): 0.50
• Shares Outstanding: 7,543,305
• 10 Day Avg. Volume: 533
• 30 Day Avg. Volume: 772
• PEG Ratio: N/A
• Price to Book (P/B): N/A
• Price to Sales (P/S): N/A
• P/FCF Ratio: N/A
• Enterprise Value/Market Cap: N/A
• Enterprise Value/Revenue: N/A
• Enterprise Value/Gross Profit: N/A
• Enterprise Value/Ebitda: N/A
• 1Y Price Target: €25.00
• Price Target Upside: 176.55% Upside
• Rating Consensus: Moderate Buy
• Number of Analyst Covering: 1

• Rating: 64 Neutral
• Price Target: €10.00 ▲(10.62% Upside)

Abeo SA's overall stock score is driven primarily by its stable financial performance and attractive valuation. The company's operational efficiency and manageable debt level are positive, but challenges with declining revenue growth and free cash flow are concerns. Technical analysis shows mixed signals, with no strong momentum in either direction. The valuation is a bright spot, with a low P/E ratio and a solid dividend yield.

Abeo SA Business Overview & Revenue Model

Company Description

Abéo SA designs, manufactures, and distributes sports and leisure equipment in France and internationally. It offers gymnastics apparatus and landing mats, team sports equipment, physical education, climbing walls, and changing room fittings. The comany also provides assistance in implementing projects to professional customers in specialized sports halls and clubs, leisure centers, education, local authorities, construction professionals, and other sectors. It offers its products under the GYMNOVA, JANSSEN-FRITSEN, SPIETH GYMNASTICS, SPIETH AMERICA, SCHELDE SPORTS, ERHARD, BOSAN, EP, CLIP'n CLIMB, TOP 30, CLIMBAT, DOCK 39, FUN SPOT, FRANCE EQUIPEMENT, SANITEC, NAVIC, PROSPEC, and META brands. The company was founded in 1955 and is headquartered in Rioz, France.

How the Company Makes Money

Abeo generates revenue through multiple streams, including the sale of sports and fitness equipment, installation services, and maintenance contracts. The company primarily earns income from direct sales to sports clubs, schools, and recreational centers, as well as through partnerships with sports federations and organizations. Additionally, Abeo capitalizes on its expertise by offering consulting services related to sports facility design and safety standards. Significant partnerships with key stakeholders in the sports industry also contribute to its earnings, enhancing brand visibility and expanding its market reach.

Abeo SA Financial Statement Overview

Summary

Abeo SA demonstrates operational efficiency with stable EBIT and EBITDA margins and a manageable debt level. However, challenges with declining revenue growth and free cash flow could impact future profitability and liquidity.

Income Statement

Abeo SA's income statement shows a mixed performance. The company has experienced a decline in revenue growth rate recently, indicating potential challenges in maintaining sales momentum. However, the EBIT and EBITDA margins are relatively stable, suggesting operational efficiency. The net profit margin is modest, reflecting moderate profitability. Overall, while there are strengths in operational margins, the negative revenue growth is a concern.

Balance Sheet

The balance sheet of Abeo SA reflects a stable financial position with a manageable debt-to-equity ratio, which has improved over the years. The equity ratio indicates a solid equity base relative to total assets. Return on equity is positive, though not exceptionally high, suggesting moderate returns to shareholders. The company has shown improvement in reducing leverage, which is a positive sign for financial stability.

Cash Flow

Abeo SA's cash flow statement indicates some challenges, with a recent decline in free cash flow growth. The operating cash flow to net income ratio is moderate, suggesting adequate cash generation relative to net income. However, the free cash flow to net income ratio is strong, indicating efficient cash conversion. Despite these strengths, the negative growth in free cash flow is a concern.

Breakdown	TTM	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021
Income Statement
Total Revenue	248.70M	248.70M	248.39M	238.77M	205.31M	173.97M
Gross Profit	16.71M	16.71M	152.95M	17.64M	15.85M	10.03M
EBITDA	69.48M	25.25M	27.31M	25.81M	26.00M	15.64M
Net Income	6.34M	6.34M	1.70M	6.73M	7.20M	-611.00K
Balance Sheet
Total Assets	298.82M	298.82M	303.53M	323.88M	344.92M	324.82M
Cash, Cash Equivalents and Short-Term Investments	7.44M	7.44M	11.01M	31.64M	65.92M	72.00M
Total Debt	99.36M	99.36M	108.86M	118.71M	146.88M	162.03M
Total Liabilities	185.49M	185.49M	194.37M	212.65M	239.07M	229.75M
Stockholders Equity	113.35M	113.35M	109.69M	111.38M	105.79M	94.80M
Cash Flow
Free Cash Flow	19.48M	16.89M	8.09M	1.50M	17.88M	12.02M
Operating Cash Flow	23.26M	20.66M	13.56M	6.87M	22.42M	14.94M
Investing Cash Flow	-6.09M	-6.09M	-13.05M	-5.05M	-5.52M	-2.80M
Financing Cash Flow	-17.14M	-17.14M	-26.44M	-30.56M	-28.37M	1.23M

Abeo SA Technical Analysis

• Technical Analysis Sentiment: Negative
• Last Price: 9.04
• 50DMA: Negative
• 100DMA: Positive
• 200DMA: Negative
• MACD: Positive
• RSI: Neutral
• STOCH: Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For FR:ABEO, the sentiment is Negative. The current price of 9.04 is below the 20-day moving average (MA) of 9.26, below the 50-day MA of 9.32, and below the 200-day MA of 9.36, indicating a bearish trend. The MACD of >-0.01 indicates Positive momentum. The RSI at 48.92 is Neutral, neither overbought nor oversold. The STOCH value of 36.56 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for FR:ABEO.

Abeo SA Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
ALLEX	74 Outperform	41.15M	5.67	30.21%	―	26.25%	47.35%
ABEO	64 Neutral	€67.93M	10.98	5.23%	3.56%	0.13%	273.40%
Sector *	63 Neutral	$10.79B	15.43	7.44%	2.01%	2.89%	-14.66%