A.T.C. : revenue, balance sheet and financial ratios
A.T.C. is a French company
founded 31 years ago,
specialized in the sector Formation continue d'adultes.
Based in SAINT-JEAN (31240),
this company of category PME
shows in 2023 a revenue of 1.5 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, A.T.C. generates positive net income of 99 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
99 333 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
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 70%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
0.258%
Financial autonomy (2025)
?
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
69.627%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
0.163
130.299
104.427
138.012
78.698
0.0
0.0
0.0
0.0
0.258
Financial autonomy
23.515
20.387
25.957
27.271
28.999
48.169
47.539
61.412
61.806
69.627
Repayment capacity
0.003
-0.965
1.611
10.075
7.37
None
0.0
0.0
None
None
Cash flow / Revenue
5.887%
-14.745%
9.696%
2.019%
1.82%
None%
1.458%
-0.999%
None%
None%
Sector positioning
Debt ratio
0.262025
2023
2024
2025
Q1: 0.0
Med: 4.1
Q3: 39.26
Good
In 2025, the debt ratio of A.T.C. (0.26) 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
69.63%2025
2023
2024
2025
Q1: 1.95%
Med: 30.49%
Q3: 62.39%
Excellent
In 2025, the financial autonomy of A.T.C. (69.6%) 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
0.0 years2023
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.54 years
Excellent
In 2023, the repayment capacity of A.T.C. (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 328.45. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
328.447
Liquidity indicators evolution A.T.C.
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
214.953
194.916
206.464
273.828
236.755
286.026
284.107
290.515
303.338
328.447
Interest coverage
0.288
-1.109
9.867
13.779
3.024
None
22.198
0.0
None
None
Sector positioning
Liquidity ratio
328.452025
2023
2024
2025
Q1: 138.82
Med: 248.55
Q3: 557.49
Good
In 2025, the liquidity ratio of A.T.C. (328.45) 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
0.0x2023
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.69x
Average
In 2023, the interest coverage of A.T.C. (0.0x) 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.
Operating WCR (2025)
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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 (2025)
?
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 (2025)
?
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 (2025)
?
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 A.T.C.
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
293 477 €
446 601 €
399 411 €
383 002 €
295 690 €
0 €
103 626 €
54 272 €
0 €
0 €
Inventory turnover (days)
0
1
1
2
0
0
0
0
0
0
Customer payment term (days)
91
145
148
124
133
0
64
45
0
0
Supplier payment term (days)
29
55
42
28
33
0
27
54
0
0
Positioning of A.T.C. in its sector
Comparison with sector Formation continue d'adultes
Valuation estimate
Based on 134 transactions of similar company sales
(all years),
the value of A.T.C. is estimated at
291 736 €
(range 108 840€ - 1 577 716€).
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 value2025
134 transactions
108k€291k€1577k€
291 736 €Range: 108 840€ - 1 577 716€
NAF 5 all-time
Valuation method used
Net Income Multiple
99 333 €
×
2.9x
=291 737 €
Range: 108 841€ - 1 577 716€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 134 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 (Formation continue d'adultes)
Compare A.T.C. with other companies in the same sector:
Yes, A.T.C. generated a net profit of 99 k€ in 2025.
Where is the headquarters of A.T.C. ?
The headquarters of A.T.C. is located in SAINT-JEAN (31240), in the department Haute-Garonne.
Where to find the tax return of A.T.C. ?
The tax return of A.T.C. 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 A.T.C. operate?
A.T.C. operates in the sector Formation continue d'adultes (NAF code 85.59A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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