SIREN : 488427832
ATJ BUSINESS is a French company founded 20 years ago, specialized in the sector Hôtels et hébergement similaire . Based in LA ROCHELLE (17000), this company of category PME shows in 2021 a revenue of 400 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 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|
| Revenue | 399 575 € | 534 177 € | 723 477 € | 694 309 € |
| Net income | 137 587 € | -24 934 € | 67 078 € | 21 585 € |
| EBITDA | 94 200 € | 3 709 € | 116 251 € | 54 761 € |
| Net margin | 34.4% | -4.7% | 9.3% | 3.1% |
In 2021, ATJ BUSINESS achieves revenue of 400 k€. Revenue is declining over the period 2018-2021 (CAGR: -16.8%). Significant drop of -25% vs 2020. After deducting consumption (36 k€), gross margin stands at 364 k€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 94 k€, representing 23.6% of revenue. Positive scissor effect: EBITDA margin improves by +22.9 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 138 k€, i.e. 34.4% of revenue. This profit can be retained or distributed to shareholders.
399 575 €
363 634 €
94 200 €
84 350 €
137 587 €
17.4%
The debt ratio (= Financial debt / Equity x 100) stands at 157%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 10.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 11.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
157.356%
31.306%
11.062%
10.453
57.3%
In 2021, the debt ratio of ATJ BUSINESS (157.36) 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 2021, the financial autonomy of ATJ BUSINESS (31.3%) 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.
In 2021, the repayment capacity of ATJ BUSINESS (10.45) 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 231.45. 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 15.6x. Operating income very largely covers interest expenses: high safety margin.
231.446
15.637
In 2021, the liquidity ratio of ATJ BUSINESS (231.45) 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.
In 2021, the interest coverage of ATJ BUSINESS (15.6x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). Overall, WCR represents 273 days of revenue, i.e. 303 k€ to permanently finance. Over 2018-2021, WCR increased by +474%, requiring additional financing.
302 914 €
1 j
37 j
0 j
273 j
Based on 98 transactions of similar company sales
in 2021,
the value of ATJ BUSINESS is estimated at
765 909 €
(range 489 998€ - 1 167 899€).
With an EBITDA of 94 200€, the sector multiple of 8.4x is applied.
The price/revenue ratio is 1.20x
(premium 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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 98 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 ATJ BUSINESS with other companies in the same sector:
Voir toutes les statistiques du secteur Hôtels et hébergement similaire
The revenue of ATJ BUSINESS in 2021 is 400 k€.
Yes, ATJ BUSINESS generated a net profit of 138 k€ in 2021.
The headquarters of ATJ BUSINESS is located in LA ROCHELLE (17000), in the department Charente-Maritime.
The tax return of ATJ BUSINESS 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).
ATJ BUSINESS operates in the sector Hôtels et hébergement similaire (NAF code 55.10Z). See the 'Sector positioning' section above to compare the company with its competitors.