SIREN : 519584569
ATHEOR is a French company founded 16 years ago, specialized in the sector Ingénierie, études techniques. Based in MONTPELLIER (34080), this company of category PME shows in 2016 a revenue of 213 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
| Indicator | 2016 |
|---|---|
| Revenue | 212 953 € |
| Net income | 96 254 € |
| EBITDA | 134 707 € |
| Net margin | 45.2% |
In 2016, ATHEOR achieves revenue of 213 k€. After deducting consumption (24 k€), gross margin stands at 189 k€, i.e. a rate of 89%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 135 k€, representing 63.3% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 96 k€, i.e. 45.2% of revenue. This profit can be retained or distributed to shareholders.
212 953 €
188 774 €
134 707 €
100 466 €
96 254 €
58.5%
The debt ratio (= Financial debt / Equity x 100) stands at 23%. 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 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 101.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
23.372%
17.664%
101.844%
0.336
18.4%
In 2016, the debt ratio of ATHEOR (23.37) 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 2016, the financial autonomy of ATHEOR (17.7%) 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 2016, the repayment capacity of ATHEOR (0.34) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 614.02. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 2.1x. Financial charges are adequately covered by operations.
614.016
2.116
In 2016, the liquidity ratio of ATHEOR (614.02) 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 2016, the interest coverage of ATHEOR (2.1x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 8 days. The company must finance 27 days of gap between collections and payments. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 159 days of revenue, i.e. 94 k€ to permanently finance.
94 198 €
35 j
8 j
6 j
159 j
Based on 396 transactions of similar company sales (all years), the value of ATHEOR is estimated at 110 842 € (range 47 653€ - 272 857€). With an EBITDA of 134 707€, the sector multiple of 1.1x is applied. The price/revenue ratio is 0.22x (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 396 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 ATHEOR with other companies in the same sector:
Voir toutes les statistiques du secteur Ingénierie, études techniques
The revenue of ATHEOR in 2016 is 213 k€.
Yes, ATHEOR generated a net profit of 96 k€ in 2016.
The headquarters of ATHEOR is located in MONTPELLIER (34080), in the department Herault.
The tax return of ATHEOR 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).
ATHEOR operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.