AJ BAT : revenue, balance sheet and financial ratios

AJ BAT is a French company founded 28 years ago, specialized in the sector Activité des économistes de la construction. Based in CHAMPLAN (91160), this company of category PME shows in 2021 a revenue of 2.0 M€. 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

Financial history - AJ BAT (SIREN 415216191)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 2 001 624 € 505 854 € 155 874 € 137 549 € 273 679 € 433 889 €
Net income 137 290 € 274 967 € 82 361 € 42 571 € 8 186 € -63 581 € -13 715 € 49 324 €
EBITDA N/C N/C 114 227 € 43 989 € 8 185 € -58 702 € -11 334 € 69 217 €
Net margin N/C N/C 4.1% 8.4% 5.3% -46.2% -5.0% 11.4%

Revenue and income statement

In 2023, AJ BAT generates positive net income of 137 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 49 k€ -> 137 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

137 290 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 6%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 62%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

6.024%

Financial autonomy (2023) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

62.373%

Asset age ratio (2023) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

75.0%

Solvency indicators evolution
AJ BAT

Sector positioning

Debt ratio
6.02 2023
2021
2022
2023
Q1: 0.13
Med: 10.82
Q3: 57.32
Good -8 pts over 3 years

In 2023, the debt ratio of AJ BAT (6.02) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
62.37% 2023
2021
2022
2023
Q1: 7.75%
Med: 31.03%
Q3: 61.18%
Excellent +22 pts over 3 years

In 2023, the financial autonomy of AJ BAT (62.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.4 years 2021
2021
Q1: 0.0 years
Med: 0.01 years
Q3: 1.33 years
Average

In 2021, the repayment capacity of AJ BAT (0.40) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 232.24. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

232.239

Liquidity indicators evolution
AJ BAT

Sector positioning

Liquidity ratio
232.24 2023
2021
2022
2023
Q1: 147.03
Med: 246.81
Q3: 438.69
Average +20 pts over 3 years

In 2023, the liquidity ratio of AJ BAT (232.24) 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.

Interest coverage
0.08x 2021
2021
Q1: 0.0x
Med: 0.0x
Q3: 0.93x
Good

In 2021, the interest coverage of AJ BAT (0.1x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2023) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

0 €

Customer credit (2023) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

0 j

Supplier credit (2023) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

0 j

Inventory turnover (2023) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR and payment terms evolution
AJ BAT

Positioning of AJ BAT in its sector

Comparison with sector Activité des économistes de la construction

Valuation estimate

Based on 98 transactions of similar company sales (all years), the value of AJ BAT is estimated at 666 343 € (range 134 163€ - 1 120 883€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
98 tx
134k€ 666k€ 1120k€
666 343 € Range: 134 163€ - 1 120 883€
NAF 5 all-time

Valuation method used

Net Income Multiple
137 290 € × 4.9x = 666 344 €
Range: 134 163€ - 1 120 883€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 98 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Activité des économistes de la construction)

Compare AJ BAT with other companies in the same sector:

Voir toutes les statistiques du secteur Activité des économistes de la construction

Frequently asked questions about AJ BAT

What is the revenue of AJ BAT ?

The revenue of AJ BAT in 2021 is 2.0 M€.

Is AJ BAT profitable?

Yes, AJ BAT generated a net profit of 137 k€ in 2023.

Where is the headquarters of AJ BAT ?

The headquarters of AJ BAT is located in CHAMPLAN (91160), in the department Essonne.

Where to find the tax return of AJ BAT ?

The tax return of AJ BAT 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).

In which sector does AJ BAT operate?

AJ BAT operates in the sector Activité des économistes de la construction (NAF code 74.90A). See the 'Sector positioning' section above to compare the company with its competitors.