ATELIER FOREZIEN DE ROBOTISATION INDUSTRIELLE A.F.R.I. : revenue, balance sheet and financial ratios

ATELIER FOREZIEN DE ROBOTISATION INDUSTRIELLE A.F.R.I. is a French company founded 36 years ago, specialized in the sector Activités des sociétés holding. Based in NERVIEUX (42510), this company of category PME shows in 2025 a revenue of 477 k€. 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 FOREZIEN DE ROBOTISATION INDUSTRIELLE A.F.R.I. (SIREN 351271804)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2018 2017 2016
Revenue 477 250 € 44 576 € 51 802 € 59 974 € 59 537 € 29 873 € 52 927 € 58 318 € 34 251 € 87 562 € 87 551 €
Net income 219 552 € 101 544 € 53 150 € 175 250 € 126 416 € 435 992 € 309 462 € 2 598 254 € -46 497 € 300 758 € 323 142 €
EBITDA -38 364 € 647 € 6 027 € 12 911 € 12 562 € 3 888 € -7 944 € 14 533 € -41 264 € 30 178 € 35 686 €
Net margin 46.0% 227.8% 102.6% 292.2% 212.3% 1459.5% 584.7% 4455.3% -135.8% 343.5% 369.1%

Revenue and income statement

In 2025, ATELIER FOREZIEN DE ROBOTISATION INDUSTRIELLE A.F.R.I. achieves revenue of 477 k€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +20.7%. Vs 2024, growth of +971% (45 k€ -> 477 k€). After deducting consumption (0 €), gross margin stands at 477 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -38 k€, representing -8.0% of revenue. Warning negative scissor effect: despite revenue change (+971%), EBITDA varies by -6030%, reducing margin by 9.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 220 k€, i.e. 46.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

477 250 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

477 250 €

EBITDA (2025) ?
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

-38 364 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-25 271 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

219 552 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-8.0%

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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 29%. 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 72%. 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 43.1% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

29.13%

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

71.724%

Cash flow / Revenue (2025) ?
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

43.088%

Repayment capacity (2025) ?
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

1.04

Solvency indicators evolution
ATELIER FOREZIEN DE ROBOTISATION INDUSTRIELLE A.F.R.I.

Sector positioning

Debt ratio
29.13 2025
2023
2024
2025
Q1: 0.04
Med: 8.09
Q3: 54.01
Average -14 pts over 3 years

In 2025, the debt ratio of ATELIER FOREZIEN DE ROBOT... (29.13) 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
71.72% 2025
2023
2024
2025
Q1: 21.27%
Med: 67.32%
Q3: 92.99%
Good +17 pts over 3 years

In 2025, the financial autonomy of ATELIER FOREZIEN DE ROBOT... (71.7%) 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
1.04 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.98 years
Average -17 pts over 3 years

In 2025, the repayment capacity of ATELIER FOREZIEN DE ROBOT... (1.04) 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 218.70. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

218.702

Interest coverage (2025) ?
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

-13.278

Liquidity indicators evolution
ATELIER FOREZIEN DE ROBOTISATION INDUSTRIELLE A.F.R.I.

Sector positioning

Liquidity ratio
218.7 2025
2023
2024
2025
Q1: 161.8
Med: 834.57
Q3: 4761.54
Average

In 2025, the liquidity ratio of ATELIER FOREZIEN DE ROBOT... (218.70) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-13.28x 2025
2023
2024
2025
Q1: -62.1x
Med: 0.0x
Q3: 0.0x
Average -30 pts over 3 years

In 2025, the interest coverage of ATELIER FOREZIEN DE ROBOT... (-13.3x) 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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 197 days. Excellent situation: suppliers finance 192 days of the operating cycle (retail model). Overall, WCR represents 132 days of revenue, i.e. 176 k€ to permanently finance. Over 2016-2025, WCR increased by +93%, requiring additional financing.

Operating WCR (2025) ?
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

175 628 €

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

5 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

197 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 in days of revenue (2025) ?
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

132 j

WCR and payment terms evolution
ATELIER FOREZIEN DE ROBOTISATION INDUSTRIELLE A.F.R.I.

Positioning of ATELIER FOREZIEN DE ROBOTISATION INDUSTRIELLE A.F.R.I. in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 175 253€ to 1 437 824€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
175k€ 399k€ 1437k€
399 648 € Range: 175 253€ - 1 437 824€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 (Activités des sociétés holding)

Compare ATELIER FOREZIEN DE ROBOTISATION INDUSTRIELLE A.F.R.I. with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about ATELIER FOREZIEN DE ROBOTISATION INDUSTRIELLE A.F.R.I.

What is the revenue of ATELIER FOREZIEN DE ROBOTISATION INDUSTRIELLE A.F.R.I. ?

The revenue of ATELIER FOREZIEN DE ROBOTISATION INDUSTRIELLE A.F.R.I. in 2025 is 477 k€.

Is ATELIER FOREZIEN DE ROBOTISATION INDUSTRIELLE A.F.R.I. profitable?

Yes, ATELIER FOREZIEN DE ROBOTISATION INDUSTRIELLE A.F.R.I. generated a net profit of 220 k€ in 2025.

Where is the headquarters of ATELIER FOREZIEN DE ROBOTISATION INDUSTRIELLE A.F.R.I. ?

The headquarters of ATELIER FOREZIEN DE ROBOTISATION INDUSTRIELLE A.F.R.I. is located in NERVIEUX (42510), in the department Loire.

Where to find the tax return of ATELIER FOREZIEN DE ROBOTISATION INDUSTRIELLE A.F.R.I. ?

The tax return of ATELIER FOREZIEN DE ROBOTISATION INDUSTRIELLE A.F.R.I. 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 FOREZIEN DE ROBOTISATION INDUSTRIELLE A.F.R.I. operate?

ATELIER FOREZIEN DE ROBOTISATION INDUSTRIELLE A.F.R.I. operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.