SIREN : 433886082
ATJ RESTAURATION is a French company founded 25 years ago, specialized in the sector Restauration traditionnelle. Based in SAUTRON (44880), this company of category PME shows in 2021 a revenue of 251 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 |
|---|---|
| Revenue | 250 666 € |
| Net income | 130 642 € |
| EBITDA | 112 080 € |
| Net margin | 52.1% |
In 2021, ATJ RESTAURATION achieves revenue of 251 k€. After deducting consumption (72 k€), gross margin stands at 178 k€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 112 k€, representing 44.7% 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 131 k€, i.e. 52.1% of revenue. This profit can be retained or distributed to shareholders.
250 666 €
178 326 €
112 080 €
131 063 €
130 642 €
34.5%
The debt ratio (= Financial debt / Equity x 100) stands at 30%. 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 54%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 34.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
29.757%
54.353%
34.555%
0.369
12.1%
In 2021, the debt ratio of ATJ RESTAURATION (29.76) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2021, the financial autonomy of ATJ RESTAURATION (54.4%) 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.
In 2021, the repayment capacity of ATJ RESTAURATION (0.37) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 106.77. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.
106.77
0.376
In 2021, the liquidity ratio of ATJ RESTAURATION (106.77) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2021, the interest coverage of ATJ RESTAURATION (0.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-61 days): operations structurally generate cash.
-42 478 €
0 j
29 j
22 j
-61 j
Based on 663 transactions of similar company sales in 2021, the value of ATJ RESTAURATION is estimated at 569 896 € (range 315 701€ - 1 056 054€). With an EBITDA of 112 080€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.87x (in line with sector norms). 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 663 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 RESTAURATION with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of ATJ RESTAURATION in 2021 is 251 k€.
Yes, ATJ RESTAURATION generated a net profit of 131 k€ in 2021.
The headquarters of ATJ RESTAURATION is located in SAUTRON (44880), in the department Loire-Atlantique.
The tax return of ATJ RESTAURATION 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 RESTAURATION operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.