ATELIERS ET&S SAS : revenue, balance sheet and financial ratios

ATELIERS ET&S SAS is a French company founded 7 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in NANTERRE (92000), this company of category ETI shows in 2024 a revenue of 22.8 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 - ATELIERS ET&S SAS (SIREN 841274871)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 22 782 754 € 25 379 110 € 23 952 196 € 20 184 534 € 12 255 675 € 14 140 139 € 3 594 771 €
Net income 673 € -185 052 € 644 435 € 400 078 € 96 113 € -5 095 € -30 072 €
EBITDA -823 850 € 1 546 763 € 1 216 479 € -873 740 € -3 086 647 € -1 679 902 € 95 913 €
Net margin 0.0% -0.7% 2.7% 2.0% 0.8% -0.0% -0.8%

Revenue and income statement

In 2024, ATELIERS ET&S SAS achieves revenue of 22.8 M€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +36.0%. Significant drop of -10% vs 2023. After deducting consumption (9.0 M€), gross margin stands at 13.8 M€, i.e. a rate of 60%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -824 k€, representing -3.6% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -153%, reducing margin by 9.7 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 673 €, i.e. 0.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

22 782 754 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

13 775 173 €

EBITDA (2024) ?
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

-823 850 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

320 786 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

673 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-3.6%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 72%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

72.069%

Financial autonomy (2024) ?
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

5.566%

Cash flow / Revenue (2024) ?
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

5.327%

Repayment capacity (2024) ?
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

0.559

Asset age ratio (2024) ?
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

41.0%

Solvency indicators evolution
ATELIERS ET&S SAS

Sector positioning

Debt ratio
72.07 2024
2022
2023
2024
Q1: 5.46
Med: 23.99
Q3: 69.38
Average

In 2024, the debt ratio of ATELIERS ET&S SAS (72.07) 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
5.57% 2024
2022
2023
2024
Q1: 21.37%
Med: 45.55%
Q3: 63.3%
Average

In 2024, the financial autonomy of ATELIERS ET&S SAS (5.6%) 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
0.56 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.06 years
Average

In 2024, the repayment capacity of ATELIERS ET&S SAS (0.56) 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 101.93. 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 7.8x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

101.934

Interest coverage (2024) ?
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

7.76

Liquidity indicators evolution
ATELIERS ET&S SAS

Sector positioning

Liquidity ratio
101.93 2024
2022
2023
2024
Q1: 142.57
Med: 216.95
Q3: 327.2
Watch

In 2024, the liquidity ratio of ATELIERS ET&S SAS (101.93) 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
7.76x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.66x
Q3: 4.72x
Excellent +25 pts over 3 years

In 2024, the interest coverage of ATELIERS ET&S SAS (7.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 117 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 211 days. Excellent situation: suppliers finance 94 days of the operating cycle (retail model). Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 178 days of revenue, i.e. 11.3 M€ to permanently finance. Over 2018-2024, WCR increased by +659%, requiring additional financing.

Operating WCR (2024) ?
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

11 253 997 €

Customer credit (2024) ?
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

117 j

Supplier credit (2024) ?
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

211 j

Inventory turnover (2024) ?
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

13 j

WCR in days of revenue (2024) ?
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

178 j

WCR and payment terms evolution
ATELIERS ET&S SAS

Positioning of ATELIERS ET&S SAS in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 147 transactions of similar company sales in 2024, the value of ATELIERS ET&S SAS is estimated at 4 746 626 € (range 3 145 744€ - 8 909 112€). The price/revenue ratio is 0.35x (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.

Estimated enterprise value 2024
147 transactions
3145k€ 4746k€ 8909k€
4 746 626 € Range: 3 145 744€ - 8 909 112€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
22 782 754 € × 0.35x
Estimation 7 909 012 €
5 242 196€ - 14 843 877€
Net Income Multiple 20%
673 € × 4.5x
Estimation 3 048 €
1 066€ - 6 965€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 147 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 ATELIERS ET&S SAS with other companies in the same sector:

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

Frequently asked questions about ATELIERS ET&S SAS

What is the revenue of ATELIERS ET&S SAS ?

The revenue of ATELIERS ET&S SAS in 2024 is 22.8 M€.

Is ATELIERS ET&S SAS profitable?

Yes, ATELIERS ET&S SAS generated a net profit of 673€ in 2024.

Where is the headquarters of ATELIERS ET&S SAS ?

The headquarters of ATELIERS ET&S SAS is located in NANTERRE (92000), in the department Hauts-de-Seine.

Where to find the tax return of ATELIERS ET&S SAS ?

The tax return of ATELIERS ET&S SAS 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 ATELIERS ET&S SAS operate?

ATELIERS ET&S SAS 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.