ATELIERS MARITIMES DE L'OUEST : revenue, balance sheet and financial ratios

ATELIERS MARITIMES DE L'OUEST is a French company founded 37 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in SAINT-HERBLAIN (44800), 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 2026-05-09

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

Financial history - ATELIERS MARITIMES DE L'OUEST (SIREN 347447658)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 100 734 € 1 006 236 € 1 279 676 € 1 011 491 € 1 219 940 € 1 078 886 € 1 325 442 € 959 758 € 934 339 € 3 699 831 €
Net income -161 857 € -312 080 € -21 664 € -133 222 € -17 725 € -75 150 € -54 450 € -39 864 € 71 564 € 149 829 €
EBITDA -128 851 € -258 019 € -256 406 € -130 960 € -26 775 € -69 969 € -47 702 € -155 907 € -147 874 € -923 542 €
Net margin -14.7% -31.0% -1.7% -13.2% -1.5% -7.0% -4.1% -4.2% 7.7% 4.0%

Revenue and income statement

In 2025, ATELIERS MARITIMES DE L'OUEST achieves revenue of 1.1 M€. Revenue is declining over the period 2016-2025 (CAGR: -12.6%). Vs 2024: +9%. After deducting consumption (712 k€), gross margin stands at 389 k€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -129 k€, representing -11.7% of revenue. Positive scissor effect: EBITDA margin improves by +13.9 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -162 k€ (-14.7% of revenue), which will impact equity.

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

1 100 734 €

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

388 983 €

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

-128 851 €

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

-150 731 €

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

-161 857 €

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

-11.7%

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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 -336%. 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 -32%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-336.116%

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

-32.496%

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

-13.793%

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

-6.006

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

3.1%

Solvency indicators evolution
ATELIERS MARITIMES DE L'OUEST

Sector positioning

Debt ratio
-336.12 2025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Excellent -50 pts over 3 years

In 2025, the debt ratio of ATELIERS MARITIMES DE L'O... (-336.12) 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
-32.5% 2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Watch

In 2025, the financial autonomy of ATELIERS MARITIMES DE L'O... (-32.5%) 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
-6.01 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.89 years
Q3: 3.36 years
Excellent -51 pts over 3 years

In 2025, the repayment capacity of ATELIERS MARITIMES DE L'O... (-6.01) 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 280.47. 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

280.468

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

-23.818

Liquidity indicators evolution
ATELIERS MARITIMES DE L'OUEST

Sector positioning

Liquidity ratio
280.47 2025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Good +30 pts over 3 years

In 2025, the liquidity ratio of ATELIERS MARITIMES DE L'O... (280.47) 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
-23.82x 2025
2023
2024
2025
Q1: 0.0x
Med: 2.39x
Q3: 12.4x
Average

In 2025, the interest coverage of ATELIERS MARITIMES DE L'O... (-23.8x) 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: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 206 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 216 days of revenue, i.e. 661 k€ to permanently finance. Notable WCR improvement over the period (-45%), freeing up cash.

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

660 936 €

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

17 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

42 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

206 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

216 j

WCR and payment terms evolution
ATELIERS MARITIMES DE L'OUEST

Positioning of ATELIERS MARITIMES DE L'OUEST in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Based on 239 transactions of similar company sales (all years), the value of ATELIERS MARITIMES DE L'OUEST is estimated at 311 279 € (range 177 323€ - 539 453€). The price/revenue ratio is 0.28x (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 2025
239 transactions
177k€ 311k€ 539k€
311 279 € Range: 177 323€ - 539 453€
NAF 5 all-time

Valuation method used

Revenue Multiple
1 100 734 € × 0.28x = 311 279 €
Range: 177 323€ - 539 454€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 239 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 (Commerce de détail d'articles de sport en magasin spécialisé)

Compare ATELIERS MARITIMES DE L'OUEST with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé

Frequently asked questions about ATELIERS MARITIMES DE L'OUEST

What is the revenue of ATELIERS MARITIMES DE L'OUEST ?

The revenue of ATELIERS MARITIMES DE L'OUEST in 2025 is 1.1 M€.

Is ATELIERS MARITIMES DE L'OUEST profitable?

ATELIERS MARITIMES DE L'OUEST recorded a net loss in 2025.

Where is the headquarters of ATELIERS MARITIMES DE L'OUEST ?

The headquarters of ATELIERS MARITIMES DE L'OUEST is located in SAINT-HERBLAIN (44800), in the department Loire-Atlantique.

Where to find the tax return of ATELIERS MARITIMES DE L'OUEST ?

The tax return of ATELIERS MARITIMES DE L'OUEST 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 MARITIMES DE L'OUEST operate?

ATELIERS MARITIMES DE L'OUEST operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.