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ATTITUDE PATRIMOINE : revenue, balance sheet and financial ratios

ATTITUDE PATRIMOINE is a French company founded 11 years ago, specialized in the sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.. Based in VANNES (56000), this company of category PME shows in 2025 a revenue of 4.2 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 - ATTITUDE PATRIMOINE (SIREN 809285901)
Indicator 2025 2024 2023 2022 2020
Revenue 4 220 733 € N/C N/C N/C N/C
Net income 929 882 € 746 039 € 264 599 € 195 041 € 84 722 €
EBITDA 1 337 792 € N/C N/C N/C N/C
Net margin 22.0% N/C N/C N/C N/C

Revenue and income statement

In 2025, ATTITUDE PATRIMOINE achieves revenue of 4.2 M€. After deducting consumption (0 €), gross margin stands at 4.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.3 M€, representing 31.7% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 930 k€, i.e. 22.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 220 733 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 220 733 €

EBITDA (2025) ?
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

1 337 792 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 246 995 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

929 882 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

31.7%

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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 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 60%. 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 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 24.1% 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 (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

33.904%

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

59.724%

Cash flow / Revenue (2025) ?
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

24.135%

Repayment capacity (2025) ?
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

0.506

Asset age ratio (2025) ?
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

63.4%

Solvency indicators evolution
ATTITUDE PATRIMOINE

Sector positioning

Debt ratio
33.9 2025
2023
2024
2025
Q1: 0.0
Med: 8.03
Q3: 41.44
Average -6 pts over 3 years

In 2025, the debt ratio of ATTITUDE PATRIMOINE (33.90) 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
59.72% 2025
2023
2024
2025
Q1: 9.85%
Med: 55.26%
Q3: 81.62%
Good

In 2025, the financial autonomy of ATTITUDE PATRIMOINE (59.7%) 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
0.51 years 2025
2025
Q1: 0.0 years
Med: 0.06 years
Q3: 1.93 years
Average

In 2025, the repayment capacity of ATTITUDE PATRIMOINE (0.51) 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 355.33. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.

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

355.326

Interest coverage (2025) ?
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

0.477

Liquidity indicators evolution
ATTITUDE PATRIMOINE

Sector positioning

Liquidity ratio
355.33 2025
2023
2024
2025
Q1: 162.43
Med: 377.84
Q3: 1101.21
Average -20 pts over 3 years

In 2025, the liquidity ratio of ATTITUDE PATRIMOINE (355.33) 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
0.48x 2025
2025
Q1: 0.0x
Med: 0.0x
Q3: 2.54x
Good

In 2025, the interest coverage of ATTITUDE PATRIMOINE (0.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 71 days. Excellent situation: suppliers finance 56 days of the operating cycle (retail model). Overall, WCR represents 76 days of revenue, i.e. 897 k€ to permanently finance.

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

896 610 €

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

15 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

71 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 in days of revenue (2025) ?
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

76 j

WCR and payment terms evolution
ATTITUDE PATRIMOINE

Positioning of ATTITUDE PATRIMOINE in its sector

Comparison with sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.

Valuation estimate

Based on 103 transactions of similar company sales (all years), the value of ATTITUDE PATRIMOINE is estimated at 2 713 017 € (range 1 192 444€ - 6 019 941€). With an EBITDA of 1 337 792€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.30x (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.

Estimated enterprise value 2025
103 transactions
1192k€ 2713k€ 6019k€
2 713 017 € Range: 1 192 444€ - 6 019 941€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
1 337 792 € × 2.5x
Estimation 3 409 008 €
1 518 056€ - 6 703 036€
Revenue Multiple 30%
4 220 733 € × 0.30x
Estimation 1 287 277 €
684 809€ - 3 561 857€
Net Income Multiple 20%
929 882 € × 3.3x
Estimation 3 111 652 €
1 139 867€ - 7 999 332€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 (Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.)

Compare ATTITUDE PATRIMOINE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.

Frequently asked questions about ATTITUDE PATRIMOINE

What is the revenue of ATTITUDE PATRIMOINE ?

The revenue of ATTITUDE PATRIMOINE in 2025 is 4.2 M€.

Is ATTITUDE PATRIMOINE profitable?

Yes, ATTITUDE PATRIMOINE generated a net profit of 930 k€ in 2025.

Where is the headquarters of ATTITUDE PATRIMOINE ?

The headquarters of ATTITUDE PATRIMOINE is located in VANNES (56000), in the department Morbihan.

Where to find the tax return of ATTITUDE PATRIMOINE ?

The tax return of ATTITUDE PATRIMOINE 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 ATTITUDE PATRIMOINE operate?

ATTITUDE PATRIMOINE operates in the sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a. (NAF code 66.19B). See the 'Sector positioning' section above to compare the company with its competitors.