ATMOSPHERE SYSTEMES ET SERVICES : revenue, balance sheet and financial ratios

ATMOSPHERE SYSTEMES ET SERVICES is a French company founded 17 years ago, specialized in the sector Autres activités de soutien aux entreprises n.c.a.. Based in RAMONVILLE-SAINT-AGNE (31520), this company of category PME shows in 2019 a revenue of 479 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 - ATMOSPHERE SYSTEMES ET SERVICES (SIREN 505238725)
Indicator 2019 2018 2017 2016
Revenue 479 193 € 301 291 € 273 642 € 268 137 €
Net income 50 110 € 78 582 € 74 574 € 71 828 €
EBITDA -102 787 € -30 145 € -12 009 € -37 041 €
Net margin 10.5% 26.1% 27.3% 26.8%

Revenue and income statement

In 2019, ATMOSPHERE SYSTEMES ET SERVICES achieves revenue of 479 k€. Over the period 2016-2019, the company shows strong growth with a CAGR (compound annual growth rate) of +21.4%. Vs 2018, growth of +59% (301 k€ -> 479 k€). After deducting consumption (64 k€), gross margin stands at 415 k€, i.e. a rate of 87%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -103 k€, representing -21.5% of revenue. Warning negative scissor effect: despite revenue change (+59%), EBITDA varies by -241%, reducing margin by 11.4 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 50 k€, i.e. 10.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

479 193 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

415 170 €

EBITDA (2019) ?
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

-102 787 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

41 781 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

50 110 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-17.0%

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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 25%. 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 61%. 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 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. 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.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

24.53%

Financial autonomy (2019) ?
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

60.594%

Cash flow / Revenue (2019) ?
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

11.1%

Repayment capacity (2019) ?
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

2.447

Asset age ratio (2019) ?
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

19.3%

Solvency indicators evolution
ATMOSPHERE SYSTEMES ET SERVICES

Sector positioning

Debt ratio
24.53 2019
2017
2018
2019
Q1: 0.0
Med: 3.9
Q3: 47.93
Average

In 2019, the debt ratio of ATMOSPHERE SYSTEMES ET SE... (24.53) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
60.59% 2019
2017
2018
2019
Q1: 6.05%
Med: 32.45%
Q3: 66.48%
Good

In 2019, the financial autonomy of ATMOSPHERE SYSTEMES ET SE... (60.6%) 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
2.45 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 0.89 years
Average

In 2019, the repayment capacity of ATMOSPHERE SYSTEMES ET SE... (2.45) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 399.47. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

399.472

Interest coverage (2019) ?
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

-2.019

Liquidity indicators evolution
ATMOSPHERE SYSTEMES ET SERVICES

Sector positioning

Liquidity ratio
399.47 2019
2017
2018
2019
Q1: 115.17
Med: 207.52
Q3: 460.45
Good -6 pts over 3 years

In 2019, the liquidity ratio of ATMOSPHERE SYSTEMES ET SE... (399.47) 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
-2.02x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 0.64x
Average

In 2019, the interest coverage of ATMOSPHERE SYSTEMES ET SE... (-2.0x) 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: 82 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. The gap of 37 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 85 days of revenue, i.e. 113 k€ to permanently finance. Notable WCR improvement over the period (-56%), freeing up cash.

Operating WCR (2019) ?
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

113 430 €

Customer credit (2019) ?
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

82 j

Supplier credit (2019) ?
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

45 j

Inventory turnover (2019) ?
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 (2019) ?
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

85 j

WCR and payment terms evolution
ATMOSPHERE SYSTEMES ET SERVICES

Positioning of ATMOSPHERE SYSTEMES ET SERVICES in its sector

Comparison with sector Autres activités de soutien aux entreprises n.c.a.

Valuation estimate

Based on 131 transactions of similar company sales (all years), the value of ATMOSPHERE SYSTEMES ET SERVICES is estimated at 168 981 € (range 71 088€ - 389 450€). The price/revenue ratio is 0.36x (conservative 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.

Estimated enterprise value 2019
131 transactions
71k€ 168k€ 389k€
168 981 € Range: 71 088€ - 389 450€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
479 193 € × 0.36x
Estimation 170 886 €
85 349€ - 323 006€
Net Income Multiple 20%
50 110 € × 3.3x
Estimation 166 125 €
49 698€ - 489 117€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 (Autres activités de soutien aux entreprises n.c.a.)

Compare ATMOSPHERE SYSTEMES ET SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités de soutien aux entreprises n.c.a.

Frequently asked questions about ATMOSPHERE SYSTEMES ET SERVICES

What is the revenue of ATMOSPHERE SYSTEMES ET SERVICES ?

The revenue of ATMOSPHERE SYSTEMES ET SERVICES in 2019 is 479 k€.

Is ATMOSPHERE SYSTEMES ET SERVICES profitable?

Yes, ATMOSPHERE SYSTEMES ET SERVICES generated a net profit of 50 k€ in 2019.

Where is the headquarters of ATMOSPHERE SYSTEMES ET SERVICES ?

The headquarters of ATMOSPHERE SYSTEMES ET SERVICES is located in RAMONVILLE-SAINT-AGNE (31520), in the department Haute-Garonne.

Where to find the tax return of ATMOSPHERE SYSTEMES ET SERVICES ?

The tax return of ATMOSPHERE SYSTEMES ET SERVICES 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 ATMOSPHERE SYSTEMES ET SERVICES operate?

ATMOSPHERE SYSTEMES ET SERVICES operates in the sector Autres activités de soutien aux entreprises n.c.a. (NAF code 82.99Z). See the 'Sector positioning' section above to compare the company with its competitors.