Employees: 01 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2011-02-11 (15 years)Status: ActiveBusiness sector: Commerce de gros (commerce interentreprises) de bois et de matériaux de construction Location: SAINT-QUENTIN-FALLAVIER (38070), Isere
ATI : revenue, balance sheet and financial ratios
ATI is a French company
founded 15 years ago,
specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction .
Based in SAINT-QUENTIN-FALLAVIER (38070),
this company of category PME
shows in 2025 a revenue of 647 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, ATI achieves revenue of 647 k€. Revenue is declining over the period 2017-2025 (CAGR: -5.1%). Significant drop of -39% vs 2024. After deducting consumption (453 k€), gross margin stands at 194 k€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -84 k€, representing -13.0% of revenue. Warning negative scissor effect: despite revenue change (-39%), EBITDA varies by -301%, reducing margin by 11.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -267 k€ (-41.3% of revenue), which will impact equity.
Revenue (2025)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
647 142 €
Gross margin (2025)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
194 103 €
EBITDA (2025)
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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
-84 324 €
EBIT (2025)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-281 372 €
Net income (2025)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-267 106 €
EBITDA margin (2025)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
-13.0%
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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
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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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 16%. 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)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
16.076%
Financial autonomy (2025)
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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
24.864%
Cash flow / Revenue (2025)
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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
-10.204%
Repayment capacity (2025)
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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
-0.38
Asset age ratio (2025)
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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
2021
2022
2023
2024
2025
Debt ratio
4.452
0.0
0.0
0.0
0.0
0.0
7.09
16.076
Financial autonomy
48.666
45.579
71.825
71.071
55.906
74.7
44.192
24.864
Repayment capacity
0.174
0.0
0.0
0.0
0.0
0.0
-0.853
-0.38
Cash flow / Revenue
8.719%
6.578%
2.542%
0.062%
1.195%
3.731%
-3.33%
-10.204%
Sector positioning
Debt ratio
16.082025
2023
2024
2025
Q1: 4.02
Med: 18.82
Q3: 55.96
Good+20 pts over 3 years
In 2025, the debt ratio of ATI (16.08) 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
24.86%2025
2023
2024
2025
Q1: 27.95%
Med: 47.12%
Q3: 63.87%
Watch-52 pts over 3 years
In 2025, the financial autonomy of ATI (24.9%) 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
-0.38 years2025
2023
2024
2025
Q1: 0.0 years
Med: 0.58 years
Q3: 2.87 years
Excellent
In 2025, the repayment capacity of ATI (-0.38) 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 98.85. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
98.854
Interest coverage (2025)
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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
-0.987
Liquidity indicators evolution ATI
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2021
2022
2023
2024
2025
Liquidity ratio
174.615
179.452
345.855
288.43
0.0
352.879
137.895
98.854
Interest coverage
151.125
69.466
50.136
-1.598
47.314
34.613
-39.172
-0.987
Sector positioning
Liquidity ratio
98.852025
2023
2024
2025
Q1: 163.55
Med: 233.02
Q3: 362.64
Watch-59 pts over 3 years
In 2025, the liquidity ratio of ATI (98.85) 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
-0.99x2025
2023
2024
2025
Q1: 0.0x
Med: 1.75x
Q3: 9.06x
Watch-50 pts over 3 years
In 2025, the interest coverage of ATI (-1.0x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
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: 96 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 117 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 207 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 100 days of revenue, i.e. 179 k€ to permanently finance. Notable WCR improvement over the period (-65%), freeing up cash.
Operating WCR (2025)
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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
178 864 €
Customer credit (2025)
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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
96 j
Supplier credit (2025)
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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
117 j
Inventory turnover (2025)
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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
207 j
WCR in days of revenue (2025)
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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
100 j
WCR and payment terms evolution ATI
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2021
2022
2023
2024
2025
Operating WCR
511 966 €
526 320 €
387 537 €
351 809 €
-33 572 €
408 158 €
556 228 €
178 864 €
Inventory turnover (days)
141
258
97
132
0
81
153
207
Customer payment term (days)
48
40
25
44
0
15
53
96
Supplier payment term (days)
80
79
40
60
89
24
84
117
Positioning of ATI in its sector
Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction
Similar companies (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )
Compare ATI with other companies in the same sector:
The headquarters of ATI is located in SAINT-QUENTIN-FALLAVIER (38070), in the department Isere.
Where to find the tax return of ATI ?
The tax return of ATI 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 ATI operate?
ATI operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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