ATELIER DE TRACAGE ET SIGNALISATION : revenue, balance sheet and financial ratios

ATELIER DE TRACAGE ET SIGNALISATION is a French company founded 20 years ago, specialized in the sector Construction de routes et autoroutes. Based in HARFLEUR (76700), this company of category PME shows in 2022 a revenue of 4.5 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 - ATELIER DE TRACAGE ET SIGNALISATION (SIREN 489140822)
Indicator 2022 2021 2020 2019 2018 2017
Revenue 4 489 638 € 3 677 542 € 4 252 396 € 3 960 470 € 2 983 134 € 2 698 698 €
Net income 60 849 € 65 469 € 63 066 € 74 433 € 69 967 € 64 281 €
EBITDA 330 363 € 236 381 € 222 583 € 214 237 € 147 504 € 42 379 €
Net margin 1.4% 1.8% 1.5% 1.9% 2.3% 2.4%

Revenue and income statement

In 2022, ATELIER DE TRACAGE ET SIGNALISATION achieves revenue of 4.5 M€. Over the period 2017-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +10.7%. Vs 2021, growth of +22% (3.7 M€ -> 4.5 M€). After deducting consumption (1.5 M€), gross margin stands at 3.0 M€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 330 k€, representing 7.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 61 k€, i.e. 1.4% 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

4 489 638 €

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

2 997 744 €

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

330 363 €

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

126 633 €

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

60 849 €

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

7.4%

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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 55%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.9% 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

55.15%

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

35.998%

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

6.904%

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

1.474

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

24.4%

Solvency indicators evolution
ATELIER DE TRACAGE ET SIGNALISATION

Sector positioning

Debt ratio
55.15 2022
2020
2021
2022
Q1: 0.77
Med: 26.4
Q3: 82.29
Average -8 pts over 3 years

In 2022, the debt ratio of ATELIER DE TRACAGE ET SIG... (55.15) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
36.0% 2022
2020
2021
2022
Q1: 12.74%
Med: 30.95%
Q3: 49.78%
Good

In 2022, the financial autonomy of ATELIER DE TRACAGE ET SIG... (36.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1.47 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.33 years
Q3: 2.08 years
Average -9 pts over 3 years

In 2022, the repayment capacity of ATELIER DE TRACAGE ET SIG... (1.47) 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 235.54. 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 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.

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

235.541

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

0.802

Liquidity indicators evolution
ATELIER DE TRACAGE ET SIGNALISATION

Sector positioning

Liquidity ratio
235.54 2022
2020
2021
2022
Q1: 141.67
Med: 187.25
Q3: 259.65
Good +9 pts over 3 years

In 2022, the liquidity ratio of ATELIER DE TRACAGE ET SIG... (235.54) 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
0.8x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.52x
Q3: 3.55x
Good -12 pts over 3 years

In 2022, the interest coverage of ATELIER DE TRACAGE ET SIG... (0.8x) 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: 52 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 43 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 90 days of revenue, i.e. 1.1 M€ to permanently finance. Over 2017-2022, WCR increased by +97%, requiring additional financing.

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

1 118 504 €

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

52 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

65 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

43 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

90 j

WCR and payment terms evolution
ATELIER DE TRACAGE ET SIGNALISATION

Positioning of ATELIER DE TRACAGE ET SIGNALISATION in its sector

Comparison with sector Construction de routes et autoroutes

Valuation estimate

Based on 67 transactions of similar company sales (all years), the value of ATELIER DE TRACAGE ET SIGNALISATION is estimated at 278 457 € (range 167 964€ - 793 180€). With an EBITDA of 330 363€, the sector multiple of 0.6x is applied. The price/revenue ratio is 0.13x (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
67 tx
167k€ 278k€ 793k€
278 457 € Range: 167 964€ - 793 180€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
330 363 € × 0.6x
Estimation 186 061 €
90 722€ - 851 710€
Revenue Multiple 30%
4 489 638 € × 0.13x
Estimation 605 489 €
402 424€ - 1 154 335€
Net Income Multiple 20%
60 849 € × 0.3x
Estimation 18 900 €
9 382€ - 105 123€
How is this estimate calculated?

This estimate is based on the analysis of 67 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 (Construction de routes et autoroutes)

Compare ATELIER DE TRACAGE ET SIGNALISATION with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de routes et autoroutes

Frequently asked questions about ATELIER DE TRACAGE ET SIGNALISATION

What is the revenue of ATELIER DE TRACAGE ET SIGNALISATION ?

The revenue of ATELIER DE TRACAGE ET SIGNALISATION in 2022 is 4.5 M€.

Is ATELIER DE TRACAGE ET SIGNALISATION profitable?

Yes, ATELIER DE TRACAGE ET SIGNALISATION generated a net profit of 61 k€ in 2022.

Where is the headquarters of ATELIER DE TRACAGE ET SIGNALISATION ?

The headquarters of ATELIER DE TRACAGE ET SIGNALISATION is located in HARFLEUR (76700), in the department Seine-Maritime.

Where to find the tax return of ATELIER DE TRACAGE ET SIGNALISATION ?

The tax return of ATELIER DE TRACAGE ET SIGNALISATION 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 ATELIER DE TRACAGE ET SIGNALISATION operate?

ATELIER DE TRACAGE ET SIGNALISATION operates in the sector Construction de routes et autoroutes (NAF code 42.11Z). See the 'Sector positioning' section above to compare the company with its competitors.