ATS-TANNER FRANCE : revenue, balance sheet and financial ratios

ATS-TANNER FRANCE is a French company founded 16 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in ARCHAMPS (74160), this company of category PME shows in 2024 a revenue of 6.5 M€. 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 - ATS-TANNER FRANCE (SIREN 521436246)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 6 524 063 € 5 497 639 € 4 991 965 € 4 601 864 € 4 756 727 € 3 490 524 € 2 551 749 € 2 096 152 € 2 260 169 € 2 596 932 €
Net income 84 981 € 97 430 € 98 803 € 63 194 € 157 725 € 58 653 € 46 363 € -19 988 € 18 763 € 2 421 €
EBITDA 235 882 € 162 926 € 302 350 € 309 819 € 307 131 € 141 725 € 104 293 € -20 802 € -32 073 € 12 715 €
Net margin 1.3% 1.8% 2.0% 1.4% 3.3% 1.7% 1.8% -1.0% 0.8% 0.1%

Revenue and income statement

In 2024, ATS-TANNER FRANCE achieves revenue of 6.5 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.8%. Vs 2023, growth of +19% (5.5 M€ -> 6.5 M€). After deducting consumption (4.6 M€), gross margin stands at 1.9 M€, i.e. a rate of 29%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 236 k€, representing 3.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 85 k€, i.e. 1.3% 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

6 524 063 €

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

1 898 641 €

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

235 882 €

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

132 276 €

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

84 981 €

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

3.6%

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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 98%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

97.811%

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

20.739%

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

2.87%

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

3.737

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

62.8%

Solvency indicators evolution
ATS-TANNER FRANCE

Sector positioning

Debt ratio
97.81 2024
2022
2023
2024
Q1: 0.04
Med: 9.13
Q3: 39.41
Average +12 pts over 3 years

In 2024, the debt ratio of ATS-TANNER FRANCE (97.81) 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
20.74% 2024
2022
2023
2024
Q1: 27.43%
Med: 48.79%
Q3: 66.47%
Average

In 2024, the financial autonomy of ATS-TANNER FRANCE (20.7%) 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
3.74 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.32 years
Average +16 pts over 3 years

In 2024, the repayment capacity of ATS-TANNER FRANCE (3.74) 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 161.58. 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 8.8x. 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

161.582

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

8.826

Liquidity indicators evolution
ATS-TANNER FRANCE

Sector positioning

Liquidity ratio
161.58 2024
2022
2023
2024
Q1: 169.25
Med: 248.65
Q3: 383.9
Watch

In 2024, the liquidity ratio of ATS-TANNER FRANCE (161.58) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
8.83x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.63x
Q3: 5.9x
Excellent

In 2024, the interest coverage of ATS-TANNER FRANCE (8.8x) 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: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 97 days. Excellent situation: suppliers finance 49 days of the operating cycle (retail model). Inventory turnover is 123 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 141 days of revenue, i.e. 2.6 M€ to permanently finance. Over 2015-2024, WCR increased by +54%, 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

2 560 434 €

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

48 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

97 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

123 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

141 j

WCR and payment terms evolution
ATS-TANNER FRANCE

Positioning of ATS-TANNER FRANCE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 406 817€ to 1 093 958€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
406k€ 652k€ 1093k€
652 162 € Range: 406 817€ - 1 093 958€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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) de fournitures et équipements industriels divers)

Compare ATS-TANNER FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about ATS-TANNER FRANCE

What is the revenue of ATS-TANNER FRANCE ?

The revenue of ATS-TANNER FRANCE in 2024 is 6.5 M€.

Is ATS-TANNER FRANCE profitable?

Yes, ATS-TANNER FRANCE generated a net profit of 85 k€ in 2024.

Where is the headquarters of ATS-TANNER FRANCE ?

The headquarters of ATS-TANNER FRANCE is located in ARCHAMPS (74160), in the department Haute-Savoie.

Where to find the tax return of ATS-TANNER FRANCE ?

The tax return of ATS-TANNER FRANCE 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 ATS-TANNER FRANCE operate?

ATS-TANNER FRANCE operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.