Employees: NN (None)Legal category: SCA (commandite par actions)Size: PMECreation date: 2014-01-15 (12 years)Status: ActiveBusiness sector: Promotion immobilière de logementsLocation: BOE (47550), Lot-et-Garonne
ATRIUM : revenue, balance sheet and financial ratios
ATRIUM is a French company
founded 12 years ago,
specialized in the sector Promotion immobilière de logements.
Based in BOE (47550),
this company of category PME
shows in 2018 a revenue of 352 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2022, ATRIUM generates positive net income of 72 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2022)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
72 024 €
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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
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 582%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2022)
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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
581.546%
Financial autonomy (2022)
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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
14.35%
Asset age ratio (2022)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
Debt ratio
560434.201
751371.005
10054.869
897.716
684.952
581.546
Financial autonomy
0.018
0.013
0.949
9.714
12.041
14.35
Repayment capacity
290.98
61.804
None
None
None
None
Cash flow / Revenue
4.469%
26.811%
None%
None%
None%
None%
Sector positioning
Debt ratio
581.552022
2020
2021
2022
Q1: 0.0
Med: 9.78
Q3: 170.47
Average
In 2022, the debt ratio of ATRIUM (581.55) 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
14.35%2022
2020
2021
2022
Q1: 0.08%
Med: 16.67%
Q3: 57.8%
Average+9 pts over 3 years
In 2022, the financial autonomy of ATRIUM (14.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 573.43. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2022)
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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
573.433
Liquidity indicators evolution ATRIUM
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
Liquidity ratio
8080.27
3055.02
2610.654
1538.378
634.277
573.433
Interest coverage
85.144
53.243
None
None
None
None
Sector positioning
Liquidity ratio
573.432022
2020
2021
2022
Q1: 141.58
Med: 338.94
Q3: 1019.12
Good-16 pts over 3 years
In 2022, the liquidity ratio of ATRIUM (573.43) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2022)
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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
0 €
Customer credit (2022)
?
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
0 j
Supplier credit (2022)
?
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
0 j
Inventory turnover (2022)
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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 and payment terms evolution ATRIUM
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
Operating WCR
3 211 082 €
2 253 329 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
2458
2238
0
0
0
0
Customer payment term (days)
15
159
0
0
0
0
Supplier payment term (days)
70
104
0
0
0
0
Positioning of ATRIUM in its sector
Comparison with sector Promotion immobilière de logements
Valuation estimate
Based on 80 transactions of similar company sales
(all years),
the value of ATRIUM is estimated at
169 148 €
(range 52 544€ - 465 394€).
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 value2022
80 tx
52k€169k€465k€
169 148 €Range: 52 544€ - 465 394€
NAF 5 all-time
Valuation method used
Net Income Multiple
72 024 €
×
2.3x
=169 149 €
Range: 52 544€ - 465 395€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 80 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 (Promotion immobilière de logements)
Compare ATRIUM with other companies in the same sector:
Yes, ATRIUM generated a net profit of 72 k€ in 2022.
Where is the headquarters of ATRIUM ?
The headquarters of ATRIUM is located in BOE (47550), in the department Lot-et-Garonne.
Where to find the tax return of ATRIUM ?
The tax return of ATRIUM 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 ATRIUM operate?
ATRIUM operates in the sector Promotion immobilière de logements (NAF code 41.10A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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