AbÃ©o SA engages in the design, manufacture, and marketing of sports and leisure equipment. It operates through the Sports, Sportainment and Climbing, and Changing Rooms segments. The Sport segment comprises of the subsidiaries that produce and distribute sports equipment and install gymnasiums and sports halls. The Sportainment and Climbing segment specializes in the design, production, and installation of artificial climbing walls and climbing modules. The Changing Rooms segment manufactures and builds toilet cubicles, lockers and cabinets, shower walls, benches and coat racks, and wall cladding. The company was founded by Bernard EstÃ¨ves in 1955 and is headquartered in Rioz, France.