SIREN : 533508685
ATHENIA is a French company founded 14 years ago, specialized in the sector Vente à distance sur catalogue spécialisé. Based in SAINT-DENIS (93200), this company of category PME shows in 2020 a revenue of 59 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
| Indicator | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|
| Revenue | 59 031 € | 69 443 € | 100 469 € | 112 508 € |
| Net income | 12 327 € | -15 500 € | -10 477 € | -5 156 € |
| EBITDA | 12 778 € | -15 131 € | -11 058 € | -4 901 € |
| Net margin | 20.9% | -22.3% | -10.4% | -4.6% |
In 2020, ATHENIA achieves revenue of 59 k€. Revenue is declining over the period 2017-2020 (CAGR: -19.3%). Significant drop of -15% vs 2019. After deducting consumption (21 k€), gross margin stands at 38 k€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 21.6% of revenue. Positive scissor effect: EBITDA margin improves by +43.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 20.9% of revenue. This profit can be retained or distributed to shareholders.
59 031 €
38 028 €
12 778 €
12 327 €
12 327 €
21.6%
The debt ratio (= Financial debt / Equity x 100) stands at 17%. 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 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 21.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
17.037%
14.545%
21.645%
0.0
In 2020, the debt ratio of ATHENIA (17.04) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2020, the financial autonomy of ATHENIA (14.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2020, the repayment capacity of ATHENIA (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.
The liquidity ratio (= Current assets / Current liabilities) stands at 683.37. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
683.371
0.0
In 2020, the liquidity ratio of ATHENIA (683.37) 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.
In 2020, the interest coverage of ATHENIA (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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The company must finance 1 days of gap between collections and payments. Inventory turnover is 217 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 184 days of revenue, i.e. 30 k€ to permanently finance. Over 2017-2020, WCR increased by +123%, requiring additional financing.
30 244 €
1 j
0 j
217 j
184 j
Based on 121 transactions of similar company sales (all years), the value of ATHENIA is estimated at 34 397 € (range 14 686€ - 82 420€). With an EBITDA of 12 778€, the sector multiple of 3.2x is applied. The price/revenue ratio is 0.27x (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.
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This estimate is based on the analysis of 121 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare ATHENIA with other companies in the same sector:
Voir toutes les statistiques du secteur Vente à distance sur catalogue spécialisé
The revenue of ATHENIA in 2020 is 59 k€.
Yes, ATHENIA generated a net profit of 12 k€ in 2020.
The headquarters of ATHENIA is located in SAINT-DENIS (93200), in the department Seine-Saint-Denis.
The tax return of ATHENIA 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).
ATHENIA operates in the sector Vente à distance sur catalogue spécialisé (NAF code 47.91B). See the 'Sector positioning' section above to compare the company with its competitors.