ATELIER MECANIQUE CHENAY (A.M.C.) : revenue, balance sheet and financial ratios

ATELIER MECANIQUE CHENAY (A.M.C.) is a French company founded 8 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in CHENAY (79120), this company of category PME shows in 2025 a revenue of 1.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ATELIER MECANIQUE CHENAY (A.M.C.) (SIREN 829116862)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018
Revenue 1 096 307 € 936 828 € 714 290 € 815 705 € 720 579 € 626 264 € 661 186 € 561 312 €
Net income 87 780 € 67 602 € 46 494 € 22 081 € 43 382 € 40 754 € 49 809 € 67 528 €
EBITDA 128 892 € 86 088 € 59 481 € 28 911 € 52 633 € 50 682 € 56 672 € 80 762 €
Net margin 8.0% 7.2% 6.5% 2.7% 6.0% 6.5% 7.5% 12.0%

Revenue and income statement

In 2025, ATELIER MECANIQUE CHENAY (A.M.C.) achieves revenue of 1.1 M€. Over the period 2018-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +10.0%. Vs 2024, growth of +17% (937 k€ -> 1.1 M€). After deducting consumption (793 k€), gross margin stands at 303 k€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 129 k€, representing 11.8% of revenue. Positive scissor effect: EBITDA margin improves by +2.6 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 88 k€, i.e. 8.0% 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

1 096 307 €

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

303 149 €

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

128 892 €

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

109 180 €

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

87 780 €

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

11.8%

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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 4%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

3.84%

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

3.323%

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

9.67%

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

0.152

Asset age ratio (2025) ?
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

32.9%

Solvency indicators evolution
ATELIER MECANIQUE CHENAY (A.M.C.)

Sector positioning

Debt ratio
3.84 2025
2023
2024
2025
Q1: 6.43
Med: 21.42
Q3: 57.29
Excellent

In 2025, the debt ratio of ATELIER MECANIQUE CHENAY ... (3.84) 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
3.32% 2025
2023
2024
2025
Q1: 33.91%
Med: 53.94%
Q3: 68.26%
Watch

In 2025, the financial autonomy of ATELIER MECANIQUE CHENAY ... (3.3%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.15 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.63 years
Q3: 1.94 years
Good

In 2025, the repayment capacity of ATELIER MECANIQUE CHENAY ... (0.15) 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 909.39. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.

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

909.389

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

0.738

Liquidity indicators evolution
ATELIER MECANIQUE CHENAY (A.M.C.)

Sector positioning

Liquidity ratio
909.39 2025
2023
2024
2025
Q1: 169.01
Med: 249.5
Q3: 362.3
Excellent

In 2025, the liquidity ratio of ATELIER MECANIQUE CHENAY ... (909.39) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.74x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.25x
Q3: 5.56x
Average +11 pts over 3 years

In 2025, the interest coverage of ATELIER MECANIQUE CHENAY ... (0.7x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 5 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Inventory turnover is 49 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 37 days of revenue, i.e. 112 k€ to permanently finance. Over 2018-2025, WCR increased by +140%, 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

112 448 €

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

3 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

5 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

49 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

37 j

WCR and payment terms evolution
ATELIER MECANIQUE CHENAY (A.M.C.)

Positioning of ATELIER MECANIQUE CHENAY (A.M.C.) in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 131 transactions of similar company sales in 2025, the value of ATELIER MECANIQUE CHENAY (A.M.C.) is estimated at 416 540 € (range 238 353€ - 859 570€). With an EBITDA of 128 892€, the sector multiple of 3.0x is applied. The price/revenue ratio is 0.50x (in line with sector norms). 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 2025
131 transactions
238k€ 416k€ 859k€
416 540 € Range: 238 353€ - 859 570€
NAF 5 année 2025

Valuation detail by method

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EBITDA Multiple 50%
128 892 € × 3.0x
Estimation 381 958 €
174 489€ - 818 671€
Revenue Multiple 30%
1 096 307 € × 0.50x
Estimation 550 031 €
368 687€ - 1 128 170€
Net Income Multiple 20%
87 780 € × 3.4x
Estimation 302 760 €
202 514€ - 558 921€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 (Entretien et réparation de véhicules automobiles légers)

Compare ATELIER MECANIQUE CHENAY (A.M.C.) with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about ATELIER MECANIQUE CHENAY (A.M.C.)

What is the revenue of ATELIER MECANIQUE CHENAY (A.M.C.) ?

The revenue of ATELIER MECANIQUE CHENAY (A.M.C.) in 2025 is 1.1 M€.

Is ATELIER MECANIQUE CHENAY (A.M.C.) profitable?

Yes, ATELIER MECANIQUE CHENAY (A.M.C.) generated a net profit of 88 k€ in 2025.

Where is the headquarters of ATELIER MECANIQUE CHENAY (A.M.C.) ?

The headquarters of ATELIER MECANIQUE CHENAY (A.M.C.) is located in CHENAY (79120), in the department Deux-Sevres.

Where to find the tax return of ATELIER MECANIQUE CHENAY (A.M.C.) ?

The tax return of ATELIER MECANIQUE CHENAY (A.M.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 ATELIER MECANIQUE CHENAY (A.M.C.) operate?

ATELIER MECANIQUE CHENAY (A.M.C.) operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.