ATHIS EPAGNY : revenue, balance sheet and financial ratios
Revenue 20253,7 M€-2 % vs 2024
EBITDA 2025443 k€+3 % vs 2024
Net income 202593 k€+13 % vs 2024
ATHIS EPAGNY is a French company
founded 14 years ago,
specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques .
Based in EPAGNY METZ-TESSY (74330),
this company of category PME
shows in 2025 a revenue of 3,7 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
At a glance (2025) :
revenue 3,7 M€, EBITDA 443 k€ (11.9 % of revenue), net income 93 k€.
Balance sheet : equity 846 k€, financial debt 20 k€, cash 132 k€.
Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.
In summary, ATHIS EPAGNY posts positive profitability over the latest financial year. Its financial structure is solid, with debt well contained relative to its sector.
Financial history · amounts in €k
Financial history - ATHIS EPAGNY (SIREN 752075531) · amounts in thousands of euros (€k)
In 2025, ATHIS EPAGNY achieves revenue of 3.7 M€. Activity remains stable over the period (CAGR: -3.3%). Slight decline of -2% vs 2024. After deducting consumption (2.3 M€), gross margin stands at 1.4 M€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 443 k€, representing 11.9% of revenue. Compared with its sector, this ratio places the company among the best positioned (sector median: 3.7%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 93 k€, i.e. 2.5% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2025)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
3 710 335 €
Gross margin (2025)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
1 366 193 €
EBITDA (2025)
?
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
443 080 €
EBIT (2025)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
120 395 €
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
92 576 €
EBITDA margin (2025)
?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
11,9 %
Loading income statement...
Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 2%. This ratio is more favorable than the sector median (4.3%). Financial autonomy (= Equity / Total assets x 100) reaches 59%. This ratio is more favorable than the sector median (42.7%). 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 4.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (3.2%).
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
2,4 %
Financial autonomy (2025)
?
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
59,4 %
Cash flow / Revenue (2025)
?
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
4,2 %
Repayment capacity (2025)
?
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
0,1 ans
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
2,0 %
31,7 %
22,6 %
29,0 %
50,5 %
10,7 %
5,4 %
2,8 %
2,4 %
Financial autonomy
55,7 %
52,4 %
57,1 %
56,6 %
50,8 %
66,2 %
67,5 %
70,9 %
59,4 %
Repayment capacity
0,1 ans
2,3 ans
1,4 ans
2,0 ans
3,1 ans
1,0 ans
0,6 ans
0,3 ans
0,1 ans
Cash flow / Revenue
3,9 %
3,5 %
4,8 %
5,0 %
5,7 %
3,8 %
3,2 %
3,7 %
4,2 %
Sector positioning
Debt ratio
2,4%2025
Q1: 0,0%
Med: 4,3%
Q3: 36,3%
Good5,4 % → 2,4 % depuis 2023
In 2025, the debt ratio of ATHIS EPAGNY (2,4%) 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
59,4%2025
Q1: 14,6%
Med: 42,7%
Q3: 64,1%
Good67,5 % → 59,4 % depuis 2023
In 2025, the financial autonomy of ATHIS EPAGNY (59,4%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 2.18. This ratio is more favorable than the sector median (2.2).
Liquidity ratio (2025)
?
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
2,18
Liquidity indicators evolution ATHIS EPAGNY
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
1,87
2,34
2,59
3,01
3,80
3,11
2,99
3,18
2,18
Sector positioning
Liquidity ratio
2,182025
Q1: 1,37
Med: 2,18
Q3: 3,77
Good3 → 2,2 depuis 2023
In 2025, the liquidity ratio of ATHIS EPAGNY (2,18) 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.
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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. Excellent situation: suppliers finance 51 days of the operating cycle (retail model). Inventory turnover is 60 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 98 days of revenue, i.e. 1.0 M€ to permanently finance. Between 2022 and 2025, WCR improved by 46 days of revenue, freeing up cash.
Operating WCR (2025)
?
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
1 011 660 €
Customer credit (2025)
?
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
6 j
Supplier credit (2025)
?
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
57 j
Inventory turnover (2025)
?
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
60 j
WCR in days of revenue (2025)
?
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
98 j
WCR and payment terms evolution ATHIS EPAGNY
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
1 475 965 €
1 495 582 €
1 410 003 €
1 774 363 €
1 466 131 €
1 588 910 €
1 540 907 €
1 439 779 €
1 011 660 €
Inventory turnover (days)
38 j
45 j
42 j
45 j
44 j
51 j
56 j
51 j
60 j
Customer payment term (days)
5 j
7 j
10 j
14 j
6 j
3 j
8 j
7 j
6 j
Supplier payment term (days)
83 j
60 j
62 j
58 j
54 j
55 j
54 j
56 j
57 j
Positioning of ATHIS EPAGNY in its sector
Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques
Valuation estimate
Based on 145 transactions of similar company sales
(all years),
the value of ATHIS EPAGNY is estimated at
851 855 €
(range 342 279€ - 2 275 911€).
With an EBITDA of 443 080€, the sector multiple of 2.6x is applied.
The price/revenue ratio is 0.19x
(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 value2025
145 transactions
342k€851k€2275k€
851 855 €Range: 342 279€ - 2 275 911€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
443 080 €×2.6x
Estimation1 154 804 €
420 111€ - 3 246 100€
Revenue Multiple30%
3 710 335 €×0.19x
Estimation709 884 €
399 540€ - 1 809 725€
Net Income Multiple20%
92 576 €×3.3x
Estimation307 439 €
61 809€ - 549 720€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 145 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 (Commerce de gros (commerce interentreprises) d'autres biens domestiques )
Compare ATHIS EPAGNY with other companies in the same sector:
Yes, ATHIS EPAGNY generated a net profit of 93 k€ in 2025.
Where is the headquarters of ATHIS EPAGNY ?
The headquarters of ATHIS EPAGNY is located in EPAGNY METZ-TESSY (74330), in the department Haute-Savoie.
Where to find the tax return of ATHIS EPAGNY ?
The tax return of ATHIS EPAGNY 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 ATHIS EPAGNY operate?
ATHIS EPAGNY operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.