Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2015-02-01 (11 years)Status: ActiveBusiness sector: Soins de beautéLocation: MACON (71000), Saone-et-Loire
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
ATRIUM SPA ET BEAUTE : revenue, balance sheet and financial ratios
ATRIUM SPA ET BEAUTE is a French company
founded 11 years ago,
specialized in the sector Soins de beauté.
Based in MACON (71000),
this company of category PME
shows in 2023 a revenue of 739 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - ATRIUM SPA ET BEAUTE (SIREN 812100238)
Indicator
2025
2024
2023
2022
2017
Revenue
N/C
N/C
738 626 €
N/C
N/C
Net income
43 115 €
25 951 €
54 098 €
73 023 €
-48 590 €
EBITDA
N/C
N/C
89 636 €
N/C
N/C
Net margin
N/C
N/C
7.3%
N/C
N/C
Revenue and income statement
In 2025, ATRIUM SPA ET BEAUTE generates positive net income of 43 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
43 115 €
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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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Item
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 19%. 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 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
18.58%
Financial autonomy (2025)
?
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
45.937%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution ATRIUM SPA ET BEAUTE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2022
2023
2024
2025
Debt ratio
95.833
53.645
33.08
24.553
18.58
Financial autonomy
36.664
40.78
45.896
46.858
45.937
Repayment capacity
None
None
1.597
None
None
Cash flow / Revenue
None%
None%
10.939%
None%
None%
Sector positioning
Debt ratio
18.582025
2023
2024
2025
Q1: 0.0
Med: 5.01
Q3: 41.5
Average
In 2025, the debt ratio of ATRIUM SPA ET BEAUTE (18.58) 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
45.94%2025
2023
2024
2025
Q1: 1.67%
Med: 18.54%
Q3: 57.35%
Good
In 2025, the financial autonomy of ATRIUM SPA ET BEAUTE (45.9%) 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
1.6 years2023
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.19 years
Average
In 2023, the repayment capacity of ATRIUM SPA ET BEAUTE (1.60) 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 155.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
155.249
Liquidity indicators evolution ATRIUM SPA ET BEAUTE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2022
2023
2024
2025
Liquidity ratio
155.579
172.988
176.339
0.0
155.249
Interest coverage
None
None
3.373
None
None
Sector positioning
Liquidity ratio
155.252025
2023
2024
2025
Q1: 55.8
Med: 163.55
Q3: 385.28
Average-10 pts over 3 years
In 2025, the liquidity ratio of ATRIUM SPA ET BEAUTE (155.25) 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
3.37x2023
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.13x
Excellent
In 2023, the interest coverage of ATRIUM SPA ET BEAUTE (3.4x) 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.
Operating WCR (2025)
?
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 (2025)
?
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 (2025)
?
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 (2025)
?
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 SPA ET BEAUTE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2022
2023
2024
2025
Operating WCR
0 €
0 €
-98 090 €
0 €
0 €
Inventory turnover (days)
0
0
87
0
0
Customer payment term (days)
0
0
0
0
0
Supplier payment term (days)
0
0
46
0
0
Positioning of ATRIUM SPA ET BEAUTE in its sector
Comparison with sector Soins de beauté
Valuation estimate
Based on 71 transactions of similar company sales
in 2025,
the value of ATRIUM SPA ET BEAUTE is estimated at
244 222 €
(range 103 704€ - 399 959€).
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 value2025
71 tx
103k€244k€399k€
244 222 €Range: 103 704€ - 399 959€
NAF 5 année 2025
Valuation method used
Net Income Multiple
43 115 €
×
5.7x
=244 223 €
Range: 103 705€ - 399 960€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 71 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 (Soins de beauté)
Compare ATRIUM SPA ET BEAUTE with other companies in the same sector:
Frequently asked questions about ATRIUM SPA ET BEAUTE
What is the revenue of ATRIUM SPA ET BEAUTE ?
The revenue of ATRIUM SPA ET BEAUTE in 2023 is 739 k€.
Is ATRIUM SPA ET BEAUTE profitable?
Yes, ATRIUM SPA ET BEAUTE generated a net profit of 43 k€ in 2025.
Where is the headquarters of ATRIUM SPA ET BEAUTE ?
The headquarters of ATRIUM SPA ET BEAUTE is located in MACON (71000), in the department Saone-et-Loire.
Where to find the tax return of ATRIUM SPA ET BEAUTE ?
The tax return of ATRIUM SPA ET BEAUTE 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 SPA ET BEAUTE operate?
ATRIUM SPA ET BEAUTE operates in the sector Soins de beauté (NAF code 96.02B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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