ATHENEE : revenue, balance sheet and financial ratios

ATHENEE is a French company founded 11 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in LA GAUDE (06610), this company of category PME shows in 2018 a revenue of 232 k€. 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 - ATHENEE (SIREN 809899719)
Indicator 2024 2018 2017 2016 2015
Revenue N/C 231 954 € 200 237 € 179 136 € 104 640 €
Net income 0 € 12 490 € 17 308 € 5 479 € -9 010 €
EBITDA N/C 18 275 € 19 919 € 5 777 € -8 979 €
Net margin N/C 5.4% 8.6% 3.1% -8.6%

Revenue and income statement

In 2024, ATHENEE records a net loss of 0 €. This deficit will reduce equity on the balance sheet.

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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 3%. 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 3%. 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

3.399%

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

2.509%

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

42.8%

Solvency indicators evolution
ATHENEE

Sector positioning

Debt ratio
3.4 2024
2017
2018
2024
Q1: 0.0
Med: 4.27
Q3: 43.96
Good -30 pts over 3 years

In 2024, the debt ratio of ATHENEE (3.40) 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
2.51% 2024
2017
2018
2024
Q1: 14.64%
Med: 38.36%
Q3: 60.56%
Average -13 pts over 3 years

In 2024, the financial autonomy of ATHENEE (2.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2018
2017
2018
Q1: 0.0 years
Med: 0.01 years
Q3: 1.38 years
Excellent

In 2018, the repayment capacity of ATHENEE (0.00) 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 357.30. 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

357.3

Liquidity indicators evolution
ATHENEE

Sector positioning

Liquidity ratio
357.3 2024
2017
2018
2024
Q1: 132.74
Med: 202.27
Q3: 325.9
Excellent +52 pts over 3 years

In 2024, the liquidity ratio of ATHENEE (357.30) 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
0.0x 2018
2017
2018
Q1: 0.0x
Med: 0.2x
Q3: 4.31x
Average

In 2018, the interest coverage of ATHENEE (0.0x) 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: 214 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 628 days. Excellent situation: suppliers finance 414 days of the operating cycle (retail model).

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

214 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

628 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
ATHENEE

Positioning of ATHENEE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Similar companies (Commerce de gros (commerce interentreprises) de produits pharmaceutiques)

Compare ATHENEE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Frequently asked questions about ATHENEE

What is the revenue of ATHENEE ?

The revenue of ATHENEE in 2018 is 232 k€.

Is ATHENEE profitable?

Yes, ATHENEE generated a net profit of 12 k€ in 2018.

Where is the headquarters of ATHENEE ?

The headquarters of ATHENEE is located in LA GAUDE (06610), in the department Alpes-Maritimes.

Where to find the tax return of ATHENEE ?

The tax return of ATHENEE 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 ATHENEE operate?

ATHENEE operates in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques (NAF code 46.46Z). See the 'Sector positioning' section above to compare the company with its competitors.