ATHANER INVESTISSEMENTS : revenue, balance sheet and financial ratios

ATHANER INVESTISSEMENTS is a French company founded 33 years ago, specialized in the sector Promotion immobilière de logements. Based in ARGELES-SUR-MER (66700), this company of category PME shows in 2022 a revenue of 3.2 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 - ATHANER INVESTISSEMENTS (SIREN 391228335)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 3 212 887 € N/C 766 276 € 1 044 273 € 3 122 322 € 2 147 651 € 1 577 637 €
Net income 651 610 € 1 042 011 € 393 387 € 270 145 € 210 667 € 28 779 € 127 181 € 371 944 € 410 352 €
EBITDA N/C N/C 822 051 € N/C 482 352 € 90 888 € 284 391 € 470 950 € 522 374 €
Net margin N/C N/C 12.2% N/C 27.5% 2.8% 4.1% 17.3% 26.0%

Revenue and income statement

In 2024, ATHANER INVESTISSEMENTS generates positive net income of 652 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 410 k€ -> 652 k€.

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

651 610 €

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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 155%. 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 31%. The balance between equity and debt is satisfactory.

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

154.778%

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

31.358%

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

79.8%

Solvency indicators evolution
ATHANER INVESTISSEMENTS

Sector positioning

Debt ratio
154.78 2024
2022
2023
2024
Q1: 0.0
Med: 1.6
Q3: 105.23
Average

In 2024, the debt ratio of ATHANER INVESTISSEMENTS (154.78) 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
31.36% 2024
2022
2023
2024
Q1: 0.0%
Med: 12.23%
Q3: 54.65%
Good

In 2024, the financial autonomy of ATHANER INVESTISSEMENTS (31.4%) 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
8.46 years 2022
2022
Q1: -1.96 years
Med: 0.0 years
Q3: 2.58 years
Average

In 2022, the repayment capacity of ATHANER INVESTISSEMENTS (8.46) 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 188.01. 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

188.008

Liquidity indicators evolution
ATHANER INVESTISSEMENTS

Sector positioning

Liquidity ratio
188.01 2024
2022
2023
2024
Q1: 134.25
Med: 341.1
Q3: 1144.53
Average

In 2024, the liquidity ratio of ATHANER INVESTISSEMENTS (188.01) 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
6.83x 2022
2022
Q1: -3.69x
Med: 0.0x
Q3: 3.08x
Excellent

In 2022, the interest coverage of ATHANER INVESTISSEMENTS (6.8x) 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: 2471 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 462 days. The gap of 2009 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

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

2471 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

462 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
ATHANER INVESTISSEMENTS

Positioning of ATHANER INVESTISSEMENTS in its sector

Comparison with sector Promotion immobilière de logements

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of ATHANER INVESTISSEMENTS is estimated at 1 530 309 € (range 475 375€ - 4 210 485€). 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
80 tx
475k€ 1530k€ 4210k€
1 530 309 € Range: 475 375€ - 4 210 485€
NAF 5 all-time

Valuation method used

Net Income Multiple
651 610 € × 2.3x = 1 530 309 €
Range: 475 375€ - 4 210 486€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Promotion immobilière de logements)

Compare ATHANER INVESTISSEMENTS with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière de logements

Frequently asked questions about ATHANER INVESTISSEMENTS

What is the revenue of ATHANER INVESTISSEMENTS ?

The revenue of ATHANER INVESTISSEMENTS in 2022 is 3.2 M€.

Is ATHANER INVESTISSEMENTS profitable?

Yes, ATHANER INVESTISSEMENTS generated a net profit of 652 k€ in 2024.

Where is the headquarters of ATHANER INVESTISSEMENTS ?

The headquarters of ATHANER INVESTISSEMENTS is located in ARGELES-SUR-MER (66700), in the department Pyrenees-Orientales.

Where to find the tax return of ATHANER INVESTISSEMENTS ?

The tax return of ATHANER INVESTISSEMENTS 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 ATHANER INVESTISSEMENTS operate?

ATHANER INVESTISSEMENTS operates in the sector Promotion immobilière de logements (NAF code 41.10A). See the 'Sector positioning' section above to compare the company with its competitors.