ATRIUM EURELEC LES METIERS DU BATIMENT : revenue, balance sheet and financial ratios

In 2025, ATRIUM EURELEC LES METIERS DU BATIMENT achieves revenue of 736 k€. Activity remains stable over the period (CAGR: -0.6%). Significant drop of -25% vs 2024. After deducting consumption (0 €), gross margin stands at 736 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 172 k€, representing 23.4% of revenue. Positive scissor effect: EBITDA margin improves by +7.9 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 134 k€, i.e. 18.2% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 3%. 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 66%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 18.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 365.98. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 63 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. The company must finance 18 days of gap between collections and payments. Overall, WCR represents 37 days of revenue, i.e. 76 k€ to permanently finance. Over 2017-2025, WCR increased by +303%, requiring additional financing.

Based on 283 transactions of similar company sales (all years), the value of ATRIUM EURELEC LES METIERS DU BATIMENT is estimated at 168 476 € (range 70 927€ - 540 679€). With an EBITDA of 171 882€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.18x (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.