ALTAM HUMAN & RESSOURCES : revenue, balance sheet and financial ratios

ALTAM HUMAN & RESSOURCES is a French company founded 29 years ago, specialized in the sector Autre mise à disposition de ressources humaines. Based in PARIS (75010), this company of category PME shows in 2023 a revenue of 1.7 M€. 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

Financial history - ALTAM HUMAN & RESSOURCES (SIREN 411811888)
Indicator 2023 2022 2020 2019 2018 2017 2016
Revenue 1 735 287 € 2 090 223 € 2 064 303 € 2 737 661 € 2 610 636 € 2 134 877 € 2 444 262 €
Net income 5 372 € -8 686 € -224 640 € 2 535 € 65 436 € 36 148 € 82 698 €
EBITDA -54 582 € -30 682 € -169 448 € 42 001 € 101 432 € -8 123 € 80 851 €
Net margin 0.3% -0.4% -10.9% 0.1% 2.5% 1.7% 3.4%

Revenue and income statement

In 2023, ALTAM HUMAN & RESSOURCES achieves revenue of 1.7 M€. Activity remains stable over the period (CAGR: -4.8%). Significant drop of -17% vs 2022. After deducting consumption (0 €), gross margin stands at 1.7 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -55 k€, representing -3.1% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5 k€, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 735 287 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 735 287 €

EBITDA (2023) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-54 582 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

19 335 €

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

5 372 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-3.1%

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 183%. 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 22%. The balance between equity and debt is satisfactory.

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

183.013%

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

21.918%

Cash flow / Revenue (2023) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-3.194%

Repayment capacity (2023) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-10.581

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

2.9%

Solvency indicators evolution
ALTAM HUMAN & RESSOURCES

Sector positioning

Debt ratio
183.01 2023
2020
2022
2023
Q1: 0.0
Med: 3.4
Q3: 62.62
Watch

In 2023, the debt ratio of ALTAM HUMAN & RESSOURCES (183.01) 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.

Financial autonomy
21.92% 2023
2020
2022
2023
Q1: 2.93%
Med: 27.42%
Q3: 56.41%
Average

In 2023, the financial autonomy of ALTAM HUMAN & RESSOURCES (21.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-10.58 years 2023
2020
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.9 years
Excellent

In 2023, the repayment capacity of ALTAM HUMAN & RESSOURCES (-10.58) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 257.41. 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

257.408

Interest coverage (2023) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-8.834

Liquidity indicators evolution
ALTAM HUMAN & RESSOURCES

Sector positioning

Liquidity ratio
257.41 2023
2020
2022
2023
Q1: 116.15
Med: 188.43
Q3: 338.14
Good

In 2023, the liquidity ratio of ALTAM HUMAN & RESSOURCES (257.41) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-8.83x 2023
2020
2022
2023
Q1: -0.03x
Med: 0.0x
Q3: 2.11x
Average

In 2023, the interest coverage of ALTAM HUMAN & RESSOURCES (-8.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 126 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. The gap of 78 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 48 days of revenue, i.e. 230 k€ to permanently finance. Notable WCR improvement over the period (-24%), freeing up cash.

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

229 787 €

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

126 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

48 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 in days of revenue (2023) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

48 j

WCR and payment terms evolution
ALTAM HUMAN & RESSOURCES

Positioning of ALTAM HUMAN & RESSOURCES in its sector

Comparison with sector Autre mise à disposition de ressources humaines

Valuation estimate

Based on 147 transactions of similar company sales (all years), the value of ALTAM HUMAN & RESSOURCES is estimated at 87 446 € (range 64 825€ - 155 109€). The price/revenue ratio is 0.08x (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.

Estimated enterprise value 2023
147 transactions
64k€ 87k€ 155k€
87 446 € Range: 64 825€ - 155 109€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
1 735 287 € × 0.08x
Estimation 138 949 €
104 780€ - 238 665€
Net Income Multiple 20%
5 372 € × 1.9x
Estimation 10 193 €
4 892€ - 29 775€
How is this estimate calculated?

This estimate is based on the analysis of 147 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 (Autre mise à disposition de ressources humaines)

Compare ALTAM HUMAN & RESSOURCES with other companies in the same sector:

Voir toutes les statistiques du secteur Autre mise à disposition de ressources humaines

Frequently asked questions about ALTAM HUMAN & RESSOURCES

What is the revenue of ALTAM HUMAN & RESSOURCES ?

The revenue of ALTAM HUMAN & RESSOURCES in 2023 is 1.7 M€.

Is ALTAM HUMAN & RESSOURCES profitable?

Yes, ALTAM HUMAN & RESSOURCES generated a net profit of 5 k€ in 2023.

Where is the headquarters of ALTAM HUMAN & RESSOURCES ?

The headquarters of ALTAM HUMAN & RESSOURCES is located in PARIS (75010), in the department Paris.

Where to find the tax return of ALTAM HUMAN & RESSOURCES ?

The tax return of ALTAM HUMAN & RESSOURCES 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 ALTAM HUMAN & RESSOURCES operate?

ALTAM HUMAN & RESSOURCES operates in the sector Autre mise à disposition de ressources humaines (NAF code 78.30Z). See the 'Sector positioning' section above to compare the company with its competitors.