AMAT ET CIE : revenue, balance sheet and financial ratios

AMAT ET CIE is a French company founded 61 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in SERIGNAN (34410), this company of category PME shows in 2024 a revenue of 23.0 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 - AMAT ET CIE (SIREN 652920844)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2013
Revenue 22 975 171 € 21 444 080 € 19 275 848 € 16 596 187 € 12 945 667 € 17 184 580 € 16 897 152 € 15 671 133 € 14 972 153 € 14 652 202 € 12 401 493 €
Net income 3 819 417 € 3 481 185 € 3 551 829 € 2 595 105 € 1 196 144 € 1 719 406 € 1 386 365 € 1 123 636 € 960 156 € 765 681 € 1 072 768 €
EBITDA 6 729 479 € 6 408 257 € 6 599 927 € 5 485 559 € 3 333 678 € 4 344 471 € 4 133 566 € 3 800 107 € 3 539 756 € 3 021 112 € 3 299 776 €
Net margin 16.6% 16.2% 18.4% 15.6% 9.2% 10.0% 8.2% 7.2% 6.4% 5.2% 8.7%

Revenue and income statement

In 2024, AMAT ET CIE achieves revenue of 23.0 M€. Over the period 2013-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.8%. Vs 2023: +7%. After deducting consumption (464 k€), gross margin stands at 22.5 M€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6.7 M€, representing 29.3% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3.8 M€, i.e. 16.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

22 975 171 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

22 511 138 €

EBITDA (2024) ?
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

6 729 479 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

4 885 349 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 819 417 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

29.3%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 26%. 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 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 24.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

25.547%

Financial autonomy (2024) ?
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

65.548%

Cash flow / Revenue (2024) ?
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

24.52%

Repayment capacity (2024) ?
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

1.011

Asset age ratio (2024) ?
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

31.4%

Solvency indicators evolution
AMAT ET CIE

Sector positioning

Debt ratio
25.55 2024
2022
2023
2024
Q1: 15.45
Med: 60.13
Q3: 175.38
Good -5 pts over 3 years

In 2024, the debt ratio of AMAT ET CIE (25.55) 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
65.55% 2024
2022
2023
2024
Q1: 14.23%
Med: 38.21%
Q3: 60.38%
Excellent +8 pts over 3 years

In 2024, the financial autonomy of AMAT ET CIE (65.5%) 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
1.01 years 2024
2022
2023
2024
Q1: 0.53 years
Med: 2.04 years
Q3: 5.33 years
Good

In 2024, the repayment capacity of AMAT ET CIE (1.01) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 274.22. 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 2.0x. Financial charges are adequately covered by operations.

Liquidity ratio (2024) ?
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

274.216

Interest coverage (2024) ?
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

2.007

Liquidity indicators evolution
AMAT ET CIE

Sector positioning

Liquidity ratio
274.22 2024
2022
2023
2024
Q1: 86.48
Med: 192.21
Q3: 416.04
Good +5 pts over 3 years

In 2024, the liquidity ratio of AMAT ET CIE (274.22) 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
2.01x 2024
2022
2023
2024
Q1: 0.43x
Med: 3.76x
Q3: 11.68x
Average +7 pts over 3 years

In 2024, the interest coverage of AMAT ET CIE (2.0x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). WCR is negative (-42 days): operations structurally generate cash. Notable WCR improvement over the period (-2382%), freeing up cash.

Operating WCR (2024) ?
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

-2 668 566 €

Customer credit (2024) ?
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

1 j

Supplier credit (2024) ?
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

32 j

Inventory turnover (2024) ?
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 (2024) ?
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

-42 j

WCR and payment terms evolution
AMAT ET CIE

Positioning of AMAT ET CIE in its sector

Comparison with sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs

Valuation estimate

Based on 153 transactions of similar company sales (all years), the value of AMAT ET CIE is estimated at 40 632 250 € (range 21 186 042€ - 63 647 158€). With an EBITDA of 6 729 479€, the sector multiple of 7.1x is applied. The price/revenue ratio is 1.61x (premium 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 2024
153 transactions
21186k€ 40632k€ 63647k€
40 632 250 € Range: 21 186 042€ - 63 647 158€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
6 729 479 € × 7.1x
Estimation 48 086 804 €
24 794 170€ - 71 153 824€
Revenue Multiple 30%
22 975 171 € × 1.61x
Estimation 37 081 910 €
23 873 408€ - 50 172 409€
Net Income Multiple 20%
3 819 417 € × 7.2x
Estimation 27 321 378 €
8 134 677€ - 65 092 617€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 153 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 (Terrains de camping et parcs pour caravanes ou véhicules de loisirs)

Compare AMAT ET CIE with other companies in the same sector:

Voir toutes les statistiques du secteur Terrains de camping et parcs pour caravanes ou véhicules de loisirs

Frequently asked questions about AMAT ET CIE

What is the revenue of AMAT ET CIE ?

The revenue of AMAT ET CIE in 2024 is 23.0 M€.

Is AMAT ET CIE profitable?

Yes, AMAT ET CIE generated a net profit of 3.8 M€ in 2024.

Where is the headquarters of AMAT ET CIE ?

The headquarters of AMAT ET CIE is located in SERIGNAN (34410), in the department Herault.

Where to find the tax return of AMAT ET CIE ?

The tax return of AMAT ET CIE 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 AMAT ET CIE operate?

AMAT ET CIE operates in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs (NAF code 55.30Z). See the 'Sector positioning' section above to compare the company with its competitors.