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ATHENA PARTICIPATIONS : revenue, balance sheet and financial ratios

ATHENA PARTICIPATIONS is a French company founded 9 years ago, specialized in the sector Activités des sièges sociaux. Based in LABEGE (31670), this company of category PME shows in 2019 a net income negative of -185 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - ATHENA PARTICIPATIONS (SIREN 821537198)
Indicator 2019 2018
Revenue N/C N/C
Net income -185 146 € -11 330 €
EBITDA -1 134 € -1 330 €
Net margin N/C N/C

Revenue and income statement

In 2019, ATHENA PARTICIPATIONS records a net loss of 185 k€. This deficit will reduce equity on the balance sheet.

EBITDA (2019) ?
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

-1 134 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 134 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-185 146 €

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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 35%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 74%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

35.281%

Financial autonomy (2019) ?
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

73.723%

Repayment capacity (2019) ?
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

-30.676

Solvency indicators evolution
ATHENA PARTICIPATIONS

Sector positioning

Debt ratio
35.28 2019
2018
2019
Q1: 0.76
Med: 27.52
Q3: 116.12
Average +18 pts over 2 years

In 2019, the debt ratio of ATHENA PARTICIPATIONS (35.28) 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
73.72% 2019
2018
2019
Q1: 20.31%
Med: 52.4%
Q3: 82.27%
Good -7 pts over 2 years

In 2019, the financial autonomy of ATHENA PARTICIPATIONS (73.7%) 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
-30.68 years 2019
2018
2019
Q1: 0.0 years
Med: 0.64 years
Q3: 4.97 years
Excellent

In 2019, the repayment capacity of ATHENA PARTICIPATIONS (-30.68) 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 459.83. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

459.834

Interest coverage (2019) ?
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

-16226.808

Liquidity indicators evolution
ATHENA PARTICIPATIONS

Sector positioning

Liquidity ratio
459.83 2019
2018
2019
Q1: 99.45
Med: 309.2
Q3: 1311.8
Good +33 pts over 2 years

In 2019, the liquidity ratio of ATHENA PARTICIPATIONS (459.83) 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
-16226.81x 2019
2018
2019
Q1: -36.08x
Med: 0.0x
Q3: 3.61x
Watch

In 2019, the interest coverage of ATHENA PARTICIPATIONS (-16226.8x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. Excellent situation: suppliers finance 60 days of the operating cycle (retail model).

Operating WCR (2019) ?
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 (2019) ?
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 (2019) ?
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

60 j

Inventory turnover (2019) ?
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
ATHENA PARTICIPATIONS

Positioning of ATHENA PARTICIPATIONS in its sector

Comparison with sector Activités des sièges sociaux

Similar companies (Activités des sièges sociaux)

Compare ATHENA PARTICIPATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about ATHENA PARTICIPATIONS

What is the revenue of ATHENA PARTICIPATIONS ?

The revenue of ATHENA PARTICIPATIONS is not publicly disclosed (confidential accounts filed with INPI).

Is ATHENA PARTICIPATIONS profitable?

ATHENA PARTICIPATIONS recorded a net loss in 2019.

Where is the headquarters of ATHENA PARTICIPATIONS ?

The headquarters of ATHENA PARTICIPATIONS is located in LABEGE (31670), in the department Haute-Garonne.

Where to find the tax return of ATHENA PARTICIPATIONS ?

The tax return of ATHENA PARTICIPATIONS 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 ATHENA PARTICIPATIONS operate?

ATHENA PARTICIPATIONS operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.