ATLANTIC DEVELOPPEMENT : revenue, balance sheet and financial ratios

ATLANTIC DEVELOPPEMENT is a French company founded 126 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in LA HAIE-FOUASSIERE (44690), this company of category PME shows in 2024 a revenue of 211 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ATLANTIC DEVELOPPEMENT (SIREN 858800055)
Indicator 2024 2023 2022 2019
Revenue 211 406 € 131 959 € 129 645 € 309 951 €
Net income -41 940 € 723 737 € 165 787 € 155 249 €
EBITDA -15 160 € 80 917 € 108 680 € 104 255 €
Net margin -19.8% 548.5% 127.9% 50.1%

Revenue and income statement

In 2024, ATLANTIC DEVELOPPEMENT achieves revenue of 211 k€. Revenue is declining over the period 2019-2024 (CAGR: -7.4%). Vs 2023, growth of +60% (132 k€ -> 211 k€). After deducting consumption (0 €), gross margin stands at 211 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -15 k€, representing -7.2% of revenue. Warning negative scissor effect: despite revenue change (+60%), EBITDA varies by -119%, reducing margin by 68.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -42 k€ (-19.8% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

211 406 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

211 406 €

EBITDA (2024) ?
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

-15 160 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-27 764 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-41 940 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-7.2%

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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 1%. 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 97%. 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 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.225%

Financial autonomy (2024) ?
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

96.524%

Cash flow / Revenue (2024) ?
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

4.118%

Repayment capacity (2024) ?
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

2.036

Asset age ratio (2024) ?
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

32.9%

Solvency indicators evolution
ATLANTIC DEVELOPPEMENT

Sector positioning

Debt ratio
1.23 2024
2022
2023
2024
Q1: -20.86
Med: 5.98
Q3: 146.91
Good

In 2024, the debt ratio of ATLANTIC DEVELOPPEMENT (1.23) 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
96.52% 2024
2022
2023
2024
Q1: 0.04%
Med: 27.65%
Q3: 73.85%
Excellent

In 2024, the financial autonomy of ATLANTIC DEVELOPPEMENT (96.5%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
2.04 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.59 years
Average +17 pts over 3 years

In 2024, the repayment capacity of ATLANTIC DEVELOPPEMENT (2.04) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 3599.11. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

3599.112

Interest coverage (2024) ?
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

-0.158

Liquidity indicators evolution
ATLANTIC DEVELOPPEMENT

Sector positioning

Liquidity ratio
3599.11 2024
2022
2023
2024
Q1: 83.89
Med: 308.33
Q3: 1331.54
Excellent +13 pts over 3 years

In 2024, the liquidity ratio of ATLANTIC DEVELOPPEMENT (3599.11) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-0.16x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.08x
Average -25 pts over 3 years

In 2024, the interest coverage of ATLANTIC DEVELOPPEMENT (-0.2x) 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: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 110 days. Excellent situation: suppliers finance 80 days of the operating cycle (retail model). WCR is negative (-63 days): operations structurally generate cash. Over 2019-2024, WCR increased by +50%, requiring additional financing.

Operating WCR (2024) ?
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

-37 064 €

Customer credit (2024) ?
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

30 j

Supplier credit (2024) ?
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

110 j

Inventory turnover (2024) ?
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

0 j

WCR in days of revenue (2024) ?
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

-63 j

WCR and payment terms evolution
ATLANTIC DEVELOPPEMENT

Positioning of ATLANTIC DEVELOPPEMENT in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of ATLANTIC DEVELOPPEMENT is estimated at 170 525 € (range 65 163€ - 317 989€). The price/revenue ratio is 0.81x (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.

Estimated enterprise value 2024
169 transactions
65k€ 170k€ 317k€
170 525 € Range: 65 163€ - 317 989€
NAF 5 année 2024

Valuation method used

Revenue Multiple
211 406 € × 0.81x = 170 526 €
Range: 65 163€ - 317 989€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare ATLANTIC DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about ATLANTIC DEVELOPPEMENT

What is the revenue of ATLANTIC DEVELOPPEMENT ?

The revenue of ATLANTIC DEVELOPPEMENT in 2024 is 211 k€.

Is ATLANTIC DEVELOPPEMENT profitable?

ATLANTIC DEVELOPPEMENT recorded a net loss in 2024.

Where is the headquarters of ATLANTIC DEVELOPPEMENT ?

The headquarters of ATLANTIC DEVELOPPEMENT is located in LA HAIE-FOUASSIERE (44690), in the department Loire-Atlantique.

Where to find the tax return of ATLANTIC DEVELOPPEMENT ?

The tax return of ATLANTIC DEVELOPPEMENT 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 ATLANTIC DEVELOPPEMENT operate?

ATLANTIC DEVELOPPEMENT operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.