SIREN : 525150033
AACHATO is a French company founded 15 years ago, specialized in the sector Commerces de détail d'optique. Based in CHATEAU-THIERRY (02400), this company of category PME shows in 2023 a revenue of 821 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
| Indicator | 2023 | 2022 | 2021 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|
| Revenue | 821 044 € | 769 908 € | N/C | 579 633 € | 475 253 € | 468 319 € | 446 193 € |
| Net income | -14 534 € | 16 357 € | 22 140 € | 84 562 € | 24 308 € | 19 656 € | -2 224 € |
| EBITDA | 129 979 € | 149 674 € | N/C | 140 565 € | 88 366 € | 83 054 € | 87 660 € |
| Net margin | -1.8% | 2.1% | N/C | 14.6% | 5.1% | 4.2% | -0.5% |
In 2023, AACHATO achieves revenue of 821 k€. Over the period 2015-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +7.9%. Vs 2022: +7%. After deducting consumption (349 k€), gross margin stands at 472 k€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 130 k€, representing 15.8% of revenue. Warning negative scissor effect: despite revenue change (+7%), EBITDA varies by -13%, reducing margin by 3.6 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -15 k€ (-1.8% of revenue), which will impact equity.
821 044 €
471 615 €
129 979 €
-10 016 €
-14 534 €
15.7%
The debt ratio (= Financial debt / Equity x 100) stands at 358%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 12.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
358.13%
13.015%
2.136%
12.213
23.4%
In 2023, the debt ratio of AACHATO (358.13) 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 2023, the financial autonomy of AACHATO (13.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2023, the repayment capacity of AACHATO (12.21) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 139.83. 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 2.1x. Financial charges are adequately covered by operations.
139.83
2.101
In 2023, the liquidity ratio of AACHATO (139.83) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2023, the interest coverage of AACHATO (2.1x) 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: 36 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 110 days. Excellent situation: suppliers finance 74 days of the operating cycle (retail model). Inventory turnover is 51 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 82 days of revenue, i.e. 186 k€ to permanently finance. Over 2015-2023, WCR increased by +47%, requiring additional financing.
186 008 €
36 j
110 j
51 j
82 j
Based on 100 transactions of similar company sales in 2023, the value of AACHATO is estimated at 441 423 € (range 218 049€ - 919 792€). With an EBITDA of 129 979€, the sector multiple of 3.9x is applied. The price/revenue ratio is 0.42x (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.
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This estimate is based on the analysis of 100 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 AACHATO with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of AACHATO in 2023 is 821 k€.
AACHATO recorded a net loss in 2023.
The headquarters of AACHATO is located in CHATEAU-THIERRY (02400), in the department Aisne.
The tax return of AACHATO 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).
AACHATO operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.