ATHELIA INVESTISSEMENT : revenue, balance sheet and financial ratios

ATHELIA INVESTISSEMENT is a French company founded 15 years ago, specialized in the sector Services administratifs combinés de bureau. Based in LA CIOTAT (13600), this company of category PME shows in 2018 a revenue of 141 k€. 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 - ATHELIA INVESTISSEMENT (SIREN 532167095)
Indicator 2018 2016
Revenue 141 000 € 84 800 €
Net income 895 548 € 1 061 640 €
EBITDA -128 829 € -93 833 €
Net margin 635.1% 1251.9%

Revenue and income statement

In 2018, ATHELIA INVESTISSEMENT achieves revenue of 141 k€. Vs 2016, growth of +66% (85 k€ -> 141 k€). After deducting consumption (0 €), gross margin stands at 141 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -129 k€, representing -91.4% of revenue. Positive scissor effect: EBITDA margin improves by +19.3 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 896 k€, i.e. 635.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

141 000 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

141 000 €

EBITDA (2018) ?
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

-128 829 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-146 965 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

895 548 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-91.4%

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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 1%. 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 99%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 776.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.608%

Financial autonomy (2018) ?
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

99.071%

Cash flow / Revenue (2018) ?
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

776.394%

Repayment capacity (2018) ?
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

0.102

Asset age ratio (2018) ?
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

23.7%

Solvency indicators evolution
ATHELIA INVESTISSEMENT

Sector positioning

Debt ratio
0.61 2018
2016
2018
Q1: 0.11
Med: 17.8
Q3: 102.42
Good

In 2018, the debt ratio of ATHELIA INVESTISSEMENT (0.61) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
99.07% 2018
2016
2018
Q1: 8.13%
Med: 38.99%
Q3: 74.67%
Excellent

In 2018, the financial autonomy of ATHELIA INVESTISSEMENT (99.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.1 years 2018
2016
2018
Q1: 0.0 years
Med: 0.01 years
Q3: 2.81 years
Average

In 2018, the repayment capacity of ATHELIA INVESTISSEMENT (0.10) 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 11594.63. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

11594.629

Interest coverage (2018) ?
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

-167.498

Liquidity indicators evolution
ATHELIA INVESTISSEMENT

Sector positioning

Liquidity ratio
11594.63 2018
2016
2018
Q1: 105.21
Med: 239.64
Q3: 774.79
Excellent

In 2018, the liquidity ratio of ATHELIA INVESTISSEMENT (11594.63) 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
-167.5x 2018
2016
2018
Q1: -6.14x
Med: 0.0x
Q3: 1.27x
Average

In 2018, the interest coverage of ATHELIA INVESTISSEMENT (-167.5x) 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: 295 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. The gap of 239 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 5824 days of revenue, i.e. 2.3 M€ to permanently finance.

Operating WCR (2018) ?
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

2 281 097 €

Customer credit (2018) ?
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

295 j

Supplier credit (2018) ?
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

56 j

Inventory turnover (2018) ?
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 in days of revenue (2018) ?
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

5824 j

WCR and payment terms evolution
ATHELIA INVESTISSEMENT

Positioning of ATHELIA INVESTISSEMENT in its sector

Comparison with sector Services administratifs combinés de bureau

Valuation estimate

Based on 173 transactions of similar company sales (all years), the value of ATHELIA INVESTISSEMENT is estimated at 1 294 966 € (range 456 382€ - 3 487 908€). The price/revenue ratio is 0.38x (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 2018
173 transactions
456k€ 1294k€ 3487k€
1 294 966 € Range: 456 382€ - 3 487 908€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
141 000 € × 0.38x
Estimation 54 200 €
22 695€ - 122 426€
Net Income Multiple 20%
895 548 € × 3.5x
Estimation 3 156 116 €
1 106 913€ - 8 536 133€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 173 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 (Services administratifs combinés de bureau)

Compare ATHELIA INVESTISSEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Services administratifs combinés de bureau

Frequently asked questions about ATHELIA INVESTISSEMENT

What is the revenue of ATHELIA INVESTISSEMENT ?

The revenue of ATHELIA INVESTISSEMENT in 2018 is 141 k€.

Is ATHELIA INVESTISSEMENT profitable?

Yes, ATHELIA INVESTISSEMENT generated a net profit of 896 k€ in 2018.

Where is the headquarters of ATHELIA INVESTISSEMENT ?

The headquarters of ATHELIA INVESTISSEMENT is located in LA CIOTAT (13600), in the department Bouches-du-Rhone.

Where to find the tax return of ATHELIA INVESTISSEMENT ?

The tax return of ATHELIA INVESTISSEMENT 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 ATHELIA INVESTISSEMENT operate?

ATHELIA INVESTISSEMENT operates in the sector Services administratifs combinés de bureau (NAF code 82.11Z). See the 'Sector positioning' section above to compare the company with its competitors.