ATMOS L'INGENIERIE DE LA CONSTRUCTION DURABLE : revenue, balance sheet and financial ratios

ATMOS L'INGENIERIE DE LA CONSTRUCTION DURABLE is a French company founded 18 years ago, specialized in the sector Ingénierie, études techniques. Based in QUINCAMPOIX (76230), this company of category PME shows in 2024 a revenue of 235 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

Financial history - ATMOS L'INGENIERIE DE LA CONSTRUCTION DURABLE (SIREN 503824500)
Indicator 2024 2023 2022 2020 2019 2017 2016
Revenue 235 345 € 322 381 € 274 432 € 122 342 € 151 878 € 85 397 € 80 581 €
Net income 8 429 € 20 887 € 28 664 € 6 876 € 5 629 € 3 470 € 602 €
EBITDA -5 492 € 29 496 € 32 844 € 8 324 € 6 337 € 3 104 € 815 €
Net margin 3.6% 6.5% 10.4% 5.6% 3.7% 4.1% 0.7%

Revenue and income statement

In 2024, ATMOS L'INGENIERIE DE LA CONSTRUCTION DURABLE achieves revenue of 235 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +14.3%. Significant drop of -27% vs 2023. After deducting consumption (0 €), gross margin stands at 235 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 -5 k€, representing -2.3% of revenue. Warning negative scissor effect: despite revenue change (-27%), EBITDA varies by -119%, reducing margin by 11.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8 k€, i.e. 3.6% of revenue. This profit can be retained or distributed to shareholders.

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

235 345 €

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

235 345 €

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

-5 492 €

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

12 043 €

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

8 429 €

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

-2.3%

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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 0%. 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 59%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.179%

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

59.208%

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

-3.811%

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

-0.018

Solvency indicators evolution
ATMOS L'INGENIERIE DE LA CONSTRUCTION DURABLE

Sector positioning

Debt ratio
0.18 2024
2022
2023
2024
Q1: 0.0
Med: 8.25
Q3: 42.9
Good -19 pts over 3 years

In 2024, the debt ratio of ATMOS L'INGENIERIE DE LA ... (0.18) 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
59.21% 2024
2022
2023
2024
Q1: 11.27%
Med: 37.87%
Q3: 61.33%
Good +20 pts over 3 years

In 2024, the financial autonomy of ATMOS L'INGENIERIE DE LA ... (59.2%) 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.

Repayment capacity
-0.02 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.9 years
Excellent -28 pts over 3 years

In 2024, the repayment capacity of ATMOS L'INGENIERIE DE LA ... (-0.02) 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 275.90. 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

275.9

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

-5.462

Liquidity indicators evolution
ATMOS L'INGENIERIE DE LA CONSTRUCTION DURABLE

Sector positioning

Liquidity ratio
275.9 2024
2022
2023
2024
Q1: 148.97
Med: 229.92
Q3: 405.25
Good +24 pts over 3 years

In 2024, the liquidity ratio of ATMOS L'INGENIERIE DE LA ... (275.90) 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.

Interest coverage
-5.46x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.05x
Average -31 pts over 3 years

In 2024, the interest coverage of ATMOS L'INGENIERIE DE LA ... (-5.5x) 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: 71 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. The company must finance 14 days of gap between collections and payments. Overall, WCR represents 59 days of revenue, i.e. 39 k€ to permanently finance. Notable WCR improvement over the period (-21%), freeing up cash.

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

38 566 €

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

71 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

57 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

59 j

WCR and payment terms evolution
ATMOS L'INGENIERIE DE LA CONSTRUCTION DURABLE

Positioning of ATMOS L'INGENIERIE DE LA CONSTRUCTION DURABLE in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 21 035€ to 42 113€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
21k€ 26k€ 42k€
26 375 € Range: 21 035€ - 42 113€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 40 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 (Ingénierie, études techniques)

Compare ATMOS L'INGENIERIE DE LA CONSTRUCTION DURABLE with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about ATMOS L'INGENIERIE DE LA CONSTRUCTION DURABLE

What is the revenue of ATMOS L'INGENIERIE DE LA CONSTRUCTION DURABLE ?

The revenue of ATMOS L'INGENIERIE DE LA CONSTRUCTION DURABLE in 2024 is 235 k€.

Is ATMOS L'INGENIERIE DE LA CONSTRUCTION DURABLE profitable?

Yes, ATMOS L'INGENIERIE DE LA CONSTRUCTION DURABLE generated a net profit of 8 k€ in 2024.

Where is the headquarters of ATMOS L'INGENIERIE DE LA CONSTRUCTION DURABLE ?

The headquarters of ATMOS L'INGENIERIE DE LA CONSTRUCTION DURABLE is located in QUINCAMPOIX (76230), in the department Seine-Maritime.

Where to find the tax return of ATMOS L'INGENIERIE DE LA CONSTRUCTION DURABLE ?

The tax return of ATMOS L'INGENIERIE DE LA CONSTRUCTION DURABLE 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 ATMOS L'INGENIERIE DE LA CONSTRUCTION DURABLE operate?

ATMOS L'INGENIERIE DE LA CONSTRUCTION DURABLE operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.