ATACAMA : revenue, balance sheet and financial ratios

ATACAMA is a French company founded 25 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau . Based in CHAMPIGNY-SUR-MARNE (94500), this company of category PME shows in 2022 a revenue of 3.3 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 - ATACAMA (SIREN 434853560)
Indicator 2022 2021 2019 2018 2017 2016
Revenue 3 265 836 € 4 744 721 € 5 338 331 € 3 826 018 € 3 202 677 € 3 377 819 €
Net income 157 808 € 427 490 € 676 695 € 377 614 € 316 812 € 246 657 €
EBITDA 264 541 € 596 477 € 989 052 € 514 056 € 481 462 € 376 748 €
Net margin 4.8% 9.0% 12.7% 9.9% 9.9% 7.3%

Revenue and income statement

In 2022, ATACAMA achieves revenue of 3.3 M€. Activity remains stable over the period (CAGR: -0.6%). Significant drop of -31% vs 2021. After deducting consumption (1.9 M€), gross margin stands at 1.4 M€, i.e. a rate of 41%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 265 k€, representing 8.1% of revenue. Warning negative scissor effect: despite revenue change (-31%), EBITDA varies by -56%, reducing margin by 4.5 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 158 k€, i.e. 4.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 265 836 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 354 981 €

EBITDA (2022) ?
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

264 541 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

218 704 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

157 808 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.1%

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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 0%. 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 22%. The balance between equity and debt is satisfactory. Cash flow represents 6.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2022) ?
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

21.94%

Cash flow / Revenue (2022) ?
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

6.147%

Repayment capacity (2022) ?
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

0.0

Asset age ratio (2022) ?
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

60.5%

Solvency indicators evolution
ATACAMA

Sector positioning

Debt ratio
0.0 2022
2019
2021
2022
Q1: 5.15
Med: 24.57
Q3: 81.42
Excellent

In 2022, the debt ratio of ATACAMA (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
21.94% 2022
2019
2021
2022
Q1: 24.73%
Med: 39.07%
Q3: 55.81%
Average -56 pts over 3 years

In 2022, the financial autonomy of ATACAMA (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
0.0 years 2022
2019
2021
2022
Q1: 0.0 years
Med: 0.6 years
Q3: 2.3 years
Excellent

In 2022, the repayment capacity of ATACAMA (0.00) 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 111.30. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2022) ?
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

111.296

Interest coverage (2022) ?
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

1.619

Liquidity indicators evolution
ATACAMA

Sector positioning

Liquidity ratio
111.3 2022
2019
2021
2022
Q1: 163.75
Med: 230.84
Q3: 308.71
Watch -57 pts over 3 years

In 2022, the liquidity ratio of ATACAMA (111.30) 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.

Interest coverage
1.62x 2022
2019
2021
2022
Q1: 0.0x
Med: 0.73x
Q3: 3.52x
Good +31 pts over 3 years

In 2022, the interest coverage of ATACAMA (1.6x) 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. Average customer payment term: 36 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Inventory turnover is 31 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 16 days of revenue, i.e. 149 k€ to permanently finance. Notable WCR improvement over the period (-42%), freeing up cash.

Operating WCR (2022) ?
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

148 791 €

Customer credit (2022) ?
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

36 j

Supplier credit (2022) ?
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

52 j

Inventory turnover (2022) ?
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

31 j

WCR in days of revenue (2022) ?
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

16 j

WCR and payment terms evolution
ATACAMA

Positioning of ATACAMA in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau

Valuation estimate

Based on 73 transactions of similar company sales (all years), the value of ATACAMA is estimated at 442 019 € (range 402 948€ - 518 133€). With an EBITDA of 264 541€, the sector multiple of 0.5x is applied. The price/revenue ratio is 0.34x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
73 tx
402k€ 442k€ 518k€
442 019 € Range: 402 948€ - 518 133€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
264 541 € × 0.5x
Estimation 144 054 €
80 990€ - 190 465€
Revenue Multiple 30%
3 265 836 € × 0.34x
Estimation 1 111 667 €
1 111 667€ - 1 111 667€
Net Income Multiple 20%
157 808 € × 1.2x
Estimation 182 461 €
144 768€ - 447 003€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 73 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 (Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau )

Compare ATACAMA with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau

Frequently asked questions about ATACAMA

What is the revenue of ATACAMA ?

The revenue of ATACAMA in 2022 is 3.3 M€.

Is ATACAMA profitable?

Yes, ATACAMA generated a net profit of 158 k€ in 2022.

Where is the headquarters of ATACAMA ?

The headquarters of ATACAMA is located in CHAMPIGNY-SUR-MARNE (94500), in the department Val-de-Marne.

Where to find the tax return of ATACAMA ?

The tax return of ATACAMA 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 ATACAMA operate?

ATACAMA operates in the sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau (NAF code 46.66Z). See the 'Sector positioning' section above to compare the company with its competitors.