ATEM + : revenue, balance sheet and financial ratios

ATEM + is a French company founded 13 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in SAINT-ETIENNE-DU-ROUVRAY (76800), this company of category PME shows in 2023 a revenue of 4.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - ATEM + (SIREN 789620523)
Indicator 2024 2023 2022 2021 2020 2017 2016
Revenue N/C 3 991 028 € N/C N/C N/C 2 493 172 € 2 287 279 €
Net income 113 017 € 205 822 € 28 072 € 30 359 € 8 243 € 9 960 € -83 866 €
EBITDA N/C 244 656 € N/C N/C N/C 31 528 € -57 433 €
Net margin N/C 5.2% N/C N/C N/C 0.4% -3.7%

Revenue and income statement

In 2024, ATEM + generates positive net income of 113 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

113 017 €

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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 171%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

171.179%

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

6.858%

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

12.1%

Solvency indicators evolution
ATEM +

Sector positioning

Debt ratio
171.18 2024
2022
2023
2024
Q1: 4.28
Med: 20.74
Q3: 53.77
Watch +50 pts over 3 years

In 2024, the debt ratio of ATEM + (171.18) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
6.86% 2024
2022
2023
2024
Q1: 20.05%
Med: 40.86%
Q3: 57.83%
Watch

In 2024, the financial autonomy of ATEM + (6.9%) 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
0.81 years 2023
2023
Q1: 0.0 years
Med: 0.4 years
Q3: 1.64 years
Average

In 2023, the repayment capacity of ATEM + (0.81) 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 268.13. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

268.135

Liquidity indicators evolution
ATEM +

Sector positioning

Liquidity ratio
268.13 2024
2022
2023
2024
Q1: 151.53
Med: 214.69
Q3: 315.59
Good +12 pts over 3 years

In 2024, the liquidity ratio of ATEM + (268.13) 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
1.95x 2023
2023
Q1: 0.0x
Med: 0.49x
Q3: 2.62x
Good

In 2023, the interest coverage of ATEM + (1.9x) 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.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
ATEM +

Positioning of ATEM + in its sector

Comparison with sector Travaux de menuiserie bois et PVC

Valuation estimate

Based on 51 transactions of similar company sales in 2024, the value of ATEM + is estimated at 383 889 € (range 151 825€ - 875 331€). 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 2024
51 tx
151k€ 383k€ 875k€
383 889 € Range: 151 825€ - 875 331€
NAF 5 année 2024

Valuation method used

Net Income Multiple
113 017 € × 3.4x = 383 889 €
Range: 151 825€ - 875 332€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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 (Travaux de menuiserie bois et PVC)

Compare ATEM + with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie bois et PVC

Frequently asked questions about ATEM +

What is the revenue of ATEM + ?

The revenue of ATEM + in 2023 is 4.0 M€.

Is ATEM + profitable?

Yes, ATEM + generated a net profit of 113 k€ in 2024.

Where is the headquarters of ATEM + ?

The headquarters of ATEM + is located in SAINT-ETIENNE-DU-ROUVRAY (76800), in the department Seine-Maritime.

Where to find the tax return of ATEM + ?

The tax return of ATEM + 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 ATEM + operate?

ATEM + operates in the sector Travaux de menuiserie bois et PVC (NAF code 43.32A). See the 'Sector positioning' section above to compare the company with its competitors.