ATHIS SAINT ALBAN : revenue, balance sheet and financial ratios

ATHIS SAINT ALBAN is a French company founded 14 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau . Based in SAINT-ALBAN-LEYSSE (73230), this company of category PME shows in 2025 a revenue of 2.4 M€. 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

Financial history - ATHIS SAINT ALBAN (SIREN 752041509)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 2 436 799 € 2 515 106 € 2 731 400 € 2 748 944 € 2 754 412 € 2 505 333 € 2 696 225 € 2 994 872 € 2 849 874 €
Net income -49 518 € -36 727 € 4 482 € 23 074 € 133 020 € -75 832 € -19 455 € 33 802 € -60 326 €
EBITDA 137 061 € 148 689 € 172 826 € 220 604 € 276 029 € 132 849 € 212 062 € 267 484 € 178 765 €
Net margin -2.0% -1.5% 0.2% 0.8% 4.8% -3.0% -0.7% 1.1% -2.1%

Revenue and income statement

In 2025, ATHIS SAINT ALBAN achieves revenue of 2.4 M€. Activity remains stable over the period (CAGR: -1.9%). Slight decline of -3% vs 2024. After deducting consumption (1.5 M€), gross margin stands at 935 k€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 137 k€, representing 5.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -50 k€ (-2.0% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 436 799 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

935 217 €

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

137 061 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-49 444 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-49 518 €

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

5.6%

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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 25%. 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 25%. The balance between equity and debt is satisfactory.

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

24.983%

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

25.482%

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

-1.25%

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

-2.164

Asset age ratio (2025) ?
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

22.0%

Solvency indicators evolution
ATHIS SAINT ALBAN

Sector positioning

Debt ratio
24.98 2025
2023
2024
2025
Q1: 2.28
Med: 10.53
Q3: 34.56
Average +30 pts over 3 years

In 2025, the debt ratio of ATHIS SAINT ALBAN (24.98) 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
25.48% 2025
2023
2024
2025
Q1: 29.4%
Med: 43.87%
Q3: 61.93%
Watch -11 pts over 3 years

In 2025, the financial autonomy of ATHIS SAINT ALBAN (25.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-2.16 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.33 years
Q3: 1.2 years
Excellent

In 2025, the repayment capacity of ATHIS SAINT ALBAN (-2.16) 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 92.92. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

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

92.92

Interest coverage (2025) ?
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

0.079

Liquidity indicators evolution
ATHIS SAINT ALBAN

Sector positioning

Liquidity ratio
92.92 2025
2023
2024
2025
Q1: 154.63
Med: 210.63
Q3: 298.4
Watch

In 2025, the liquidity ratio of ATHIS SAINT ALBAN (92.92) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.08x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.46x
Q3: 4.01x
Average -15 pts over 3 years

In 2025, the interest coverage of ATHIS SAINT ALBAN (0.1x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 96 days. Excellent situation: suppliers finance 92 days of the operating cycle (retail model). Inventory turnover is 70 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 53 days of revenue, i.e. 361 k€ to permanently finance.

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

361 109 €

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

4 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

96 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

70 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

53 j

WCR and payment terms evolution
ATHIS SAINT ALBAN

Positioning of ATHIS SAINT ALBAN in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau

Valuation estimate

Based on 73 transactions of similar company sales (all years), the value of ATHIS SAINT ALBAN is estimated at 357 697 € (range 337 276€ - 372 726€). With an EBITDA of 137 061€, the sector multiple of 0.5x is applied. The price/revenue ratio is 0.34x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
73 tx
337k€ 357k€ 372k€
357 697 € Range: 337 276€ - 372 726€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
137 061 € × 0.5x
Estimation 74 636 €
41 962€ - 98 682€
Revenue Multiple 30%
2 436 799 € × 0.34x
Estimation 829 468 €
829 468€ - 829 468€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 73 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 machines et équipements de bureau )

Compare ATHIS SAINT ALBAN with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau

Frequently asked questions about ATHIS SAINT ALBAN

What is the revenue of ATHIS SAINT ALBAN ?

The revenue of ATHIS SAINT ALBAN in 2025 is 2.4 M€.

Is ATHIS SAINT ALBAN profitable?

ATHIS SAINT ALBAN recorded a net loss in 2025.

Where is the headquarters of ATHIS SAINT ALBAN ?

The headquarters of ATHIS SAINT ALBAN is located in SAINT-ALBAN-LEYSSE (73230), in the department Savoie.

Where to find the tax return of ATHIS SAINT ALBAN ?

The tax return of ATHIS SAINT ALBAN 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 SAINT ALBAN operate?

ATHIS SAINT ALBAN operates in the sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau (NAF code 46.66Z). See the 'Sector positioning' section above to compare the company with its competitors.