ATOO INTERNATIONAL : revenue, balance sheet and financial ratios

ATOO INTERNATIONAL is a French company founded 12 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels. Based in BOUILLARGUES (30230), this company of category PME shows in 2024 a revenue of 55 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - ATOO INTERNATIONAL (SIREN 800162331)
Indicator 2024 2023 2022 2021 2020 2019
Revenue 54 577 € 60 412 € 67 220 € 55 715 € 53 386 € 50 560 €
Net income 22 580 € 17 661 € 25 250 € 20 161 € 16 054 € 17 634 €
EBITDA 29 194 € 24 950 € 27 514 € 22 668 € 18 134 € 18 984 €
Net margin 41.4% 29.2% 37.6% 36.2% 30.1% 34.9%

Revenue and income statement

In 2024, ATOO INTERNATIONAL achieves revenue of 55 k€. Revenue is growing positively over 6 years (CAGR: +1.5%). Slight decline of -10% vs 2023. After deducting consumption (0 €), gross margin stands at 55 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 29 k€, representing 53.5% of revenue. Positive scissor effect: EBITDA margin improves by +12.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 23 k€, i.e. 41.4% 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

54 577 €

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

54 577 €

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

29 194 €

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

28 598 €

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

22 580 €

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

53.5%

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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 1393%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 42.5% 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 (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

1393.376%

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

5.847%

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

42.52%

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

3.381

Solvency indicators evolution
ATOO INTERNATIONAL

Sector positioning

Debt ratio
1393.38 2024
2022
2023
2024
Q1: 0.0
Med: 7.93
Q3: 44.29
Watch +53 pts over 3 years

In 2024, the debt ratio of ATOO INTERNATIONAL (1393.38) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
5.85% 2024
2022
2023
2024
Q1: 13.59%
Med: 36.92%
Q3: 57.79%
Watch

In 2024, the financial autonomy of ATOO INTERNATIONAL (5.8%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
3.38 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.36 years
Watch

In 2024, the repayment capacity of ATOO INTERNATIONAL (3.38) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 787.31. 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 20.6x. Operating income very largely covers interest expenses: high safety margin.

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

787.309

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

20.614

Liquidity indicators evolution
ATOO INTERNATIONAL

Sector positioning

Liquidity ratio
787.31 2024
2022
2023
2024
Q1: 140.42
Med: 215.62
Q3: 368.47
Excellent

In 2024, the liquidity ratio of ATOO INTERNATIONAL (787.31) 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
20.61x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.15x
Q3: 4.83x
Excellent

In 2024, the interest coverage of ATOO INTERNATIONAL (20.6x) 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: 166 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 136 days. The company must finance 30 days of gap between collections and payments. Overall, WCR represents 246 days of revenue, i.e. 37 k€ to permanently finance. Over 2019-2024, WCR increased by +55%, 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

37 343 €

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

166 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

136 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

246 j

WCR and payment terms evolution
ATOO INTERNATIONAL

Positioning of ATOO INTERNATIONAL in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels

Valuation estimate

Based on 61 transactions of similar company sales (all years), the value of ATOO INTERNATIONAL is estimated at 57 737 € (range 13 400€ - 117 321€). With an EBITDA of 29 194€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.33x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
61 tx
13k€ 57k€ 117k€
57 737 € Range: 13 400€ - 117 321€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
29 194 € × 2.5x
Estimation 72 971 €
15 966€ - 148 211€
Revenue Multiple 30%
54 577 € × 0.33x
Estimation 17 928 €
5 229€ - 23 784€
Net Income Multiple 20%
22 580 € × 3.5x
Estimation 79 368 €
19 244€ - 180 403€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 (Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels)

Compare ATOO INTERNATIONAL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels

Frequently asked questions about ATOO INTERNATIONAL

What is the revenue of ATOO INTERNATIONAL ?

The revenue of ATOO INTERNATIONAL in 2024 is 55 k€.

Is ATOO INTERNATIONAL profitable?

Yes, ATOO INTERNATIONAL generated a net profit of 23 k€ in 2024.

Where is the headquarters of ATOO INTERNATIONAL ?

The headquarters of ATOO INTERNATIONAL is located in BOUILLARGUES (30230), in the department Gard.

Where to find the tax return of ATOO INTERNATIONAL ?

The tax return of ATOO INTERNATIONAL 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 ATOO INTERNATIONAL operate?

ATOO INTERNATIONAL operates in the sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels (NAF code 46.51Z). See the 'Sector positioning' section above to compare the company with its competitors.