Employees: NN (None)Legal category: SCA (commandite par actions)Size: PMECreation date: 2022-02-01 (4 years)Status: ActiveBusiness sector: Programmation informatiqueLocation: NOTRE-DAME-D'OE (37390), Indre-et-Loire
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
ATOM SERVICES : revenue, balance sheet and financial ratios
ATOM SERVICES is a French company
founded 4 years ago,
specialized in the sector Programmation informatique.
Based in NOTRE-DAME-D'OE (37390),
this company of category PME
shows in 2023 a revenue of 133 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - ATOM SERVICES (SIREN 910849827)
Indicator
2023
Revenue
132 680 €
Net income
9 294 €
EBITDA
11 108 €
Net margin
7.0%
Revenue and income statement
In 2023, ATOM SERVICES achieves revenue of 133 k€. After deducting consumption (0 €), gross margin stands at 133 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 11 k€, representing 8.4% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 7.0% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2023)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
132 680 €
Gross margin (2023)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
132 680 €
EBITDA (2023)
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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
11 108 €
EBIT (2023)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
11 108 €
Net income (2023)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
9 294 €
EBITDA margin (2023)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
8.4%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
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Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 23%. 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 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
Debt ratio (2023)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
22.83%
Financial autonomy (2023)
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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
15.796%
Cash flow / Revenue (2023)
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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
7.005%
Repayment capacity (2023)
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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
0.268
Solvency indicators evolution ATOM SERVICES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2023
Debt ratio
22.83
Financial autonomy
15.796
Repayment capacity
0.268
Cash flow / Revenue
7.005%
Sector positioning
Debt ratio
22.832023
2023
Q1: 0.0
Med: 4.03
Q3: 49.58
Average
In 2023, the debt ratio of ATOM SERVICES (22.83) 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
15.8%2023
2023
Q1: 3.98%
Med: 32.33%
Q3: 62.63%
Average
In 2023, the financial autonomy of ATOM SERVICES (15.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Repayment capacity
0.27 years2023
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.46 years
Average
In 2023, the repayment capacity of ATOM SERVICES (0.27) 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 106.13. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.
Liquidity ratio (2023)
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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
106.126
Interest coverage (2023)
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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
1.575
Liquidity indicators evolution ATOM SERVICES
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2023
Liquidity ratio
106.126
Interest coverage
1.575
Sector positioning
Liquidity ratio
106.132023
2023
Q1: 129.22
Med: 247.92
Q3: 487.46
Average
In 2023, the liquidity ratio of ATOM SERVICES (106.13) 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.
Interest coverage
1.57x2023
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.45x
Excellent
In 2023, the interest coverage of ATOM SERVICES (1.6x) 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) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 61 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 122 days. Excellent situation: suppliers finance 61 days of the operating cycle (retail model). Overall, WCR represents 84 days of revenue, i.e. 31 k€ to permanently finance.
Operating WCR (2023)
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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
30 881 €
Customer credit (2023)
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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
61 j
Supplier credit (2023)
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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
122 j
Inventory turnover (2023)
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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 (2023)
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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
84 j
WCR and payment terms evolution ATOM SERVICES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2023
Operating WCR
30 881 €
Inventory turnover (days)
0
Customer payment term (days)
61
Supplier payment term (days)
122
Positioning of ATOM SERVICES in its sector
Comparison with sector Programmation informatique
Valuation estimate
Based on 120 transactions of similar company sales
(all years),
the value of ATOM SERVICES is estimated at
27 162 €
(range 13 206€ - 71 464€).
With an EBITDA of 11 108€, the sector multiple of 2.2x is applied.
The price/revenue ratio is 0.27x
(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 value2023
120 transactions
13k€27k€71k€
27 162 €Range: 13 206€ - 71 464€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
11 108 €×2.2x
Estimation24 701 €
10 718€ - 67 950€
Revenue Multiple30%
132 680 €×0.27x
Estimation36 037 €
20 371€ - 88 135€
Net Income Multiple20%
9 294 €×2.2x
Estimation20 005 €
8 681€ - 55 249€
How is this estimate calculated?
This estimate is based on the analysis of 120 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 (Programmation informatique)
Compare ATOM SERVICES with other companies in the same sector:
Yes, ATOM SERVICES generated a net profit of 9 k€ in 2023.
Where is the headquarters of ATOM SERVICES ?
The headquarters of ATOM SERVICES is located in NOTRE-DAME-D'OE (37390), in the department Indre-et-Loire.
Where to find the tax return of ATOM SERVICES ?
The tax return of ATOM 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 ATOM SERVICES operate?
ATOM SERVICES operates in the sector Programmation informatique (NAF code 62.01Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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