ATTRIBUTIONS DE MARCHES COM : revenue, balance sheet and financial ratios

ATTRIBUTIONS DE MARCHES COM is a French company founded 15 years ago, specialized in the sector Autres activités de soutien aux entreprises n.c.a.. Based in SEVREMOINE (49230), this company of category PME shows in 2024 a revenue of 2.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ATTRIBUTIONS DE MARCHES COM (SIREN 523894772)
Indicator 2024 2023 2022 2021 2018 2017 2016
Revenue 2 411 143 € 2 345 721 € 2 226 527 € 2 129 113 € N/C N/C N/C
Net income 603 701 € 546 334 € 485 358 € 552 722 € 132 994 € 153 546 € 75 669 €
EBITDA 760 656 € 698 353 € 717 656 € 766 570 € N/C N/C N/C
Net margin 25.0% 23.3% 21.8% 26.0% N/C N/C N/C

Revenue and income statement

In 2024, ATTRIBUTIONS DE MARCHES COM achieves revenue of 2.4 M€. Revenue is growing positively over 7 years (CAGR: +4.2%). Vs 2023: +3%. After deducting consumption (0 €), gross margin stands at 2.4 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 761 k€, representing 31.5% 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 604 k€, i.e. 25.0% 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

2 411 143 €

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

2 411 143 €

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

760 656 €

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

752 788 €

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

603 701 €

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

31.5%

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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 16%. 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 52%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 25.4% 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 (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

15.888%

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

51.848%

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

25.396%

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

0.399

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

34.0%

Solvency indicators evolution
ATTRIBUTIONS DE MARCHES COM

Sector positioning

Debt ratio
15.89 2024
2022
2023
2024
Q1: 0.0
Med: 5.61
Q3: 47.03
Average -9 pts over 3 years

In 2024, the debt ratio of ATTRIBUTIONS DE MARCHES COM (15.89) 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
51.85% 2024
2022
2023
2024
Q1: 6.21%
Med: 32.46%
Q3: 67.88%
Good +5 pts over 3 years

In 2024, the financial autonomy of ATTRIBUTIONS DE MARCHES COM (51.9%) 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
0.4 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.29 years
Average -10 pts over 3 years

In 2024, the repayment capacity of ATTRIBUTIONS DE MARCHES COM (0.40) 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 841.04. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

841.045

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

1.249

Liquidity indicators evolution
ATTRIBUTIONS DE MARCHES COM

Sector positioning

Liquidity ratio
841.04 2024
2022
2023
2024
Q1: 120.11
Med: 218.14
Q3: 571.7
Excellent

In 2024, the liquidity ratio of ATTRIBUTIONS DE MARCHES COM (841.04) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
1.25x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.61x
Good

In 2024, the interest coverage of ATTRIBUTIONS DE MARCHES COM (1.2x) 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: 67 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. The company must finance 22 days of gap between collections and payments. Overall, WCR represents 58 days of revenue, i.e. 388 k€ to permanently finance.

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

388 290 €

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

67 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

45 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

0 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

58 j

WCR and payment terms evolution
ATTRIBUTIONS DE MARCHES COM

Positioning of ATTRIBUTIONS DE MARCHES COM in its sector

Comparison with sector Autres activités de soutien aux entreprises n.c.a.

Valuation estimate

Based on 131 transactions of similar company sales (all years), the value of ATTRIBUTIONS DE MARCHES COM is estimated at 2 502 751 € (range 802 441€ - 4 839 238€). With an EBITDA of 760 656€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.36x (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 2024
131 transactions
802k€ 2502k€ 4839k€
2 502 751 € Range: 802 441€ - 4 839 238€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
760 656 € × 4.8x
Estimation 3 689 037 €
1 107 718€ - 6 346 264€
Revenue Multiple 30%
2 411 143 € × 0.36x
Estimation 859 845 €
429 449€ - 1 625 261€
Net Income Multiple 20%
603 701 € × 3.3x
Estimation 2 001 396 €
598 737€ - 5 892 640€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 de soutien aux entreprises n.c.a.)

Compare ATTRIBUTIONS DE MARCHES COM with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités de soutien aux entreprises n.c.a.

Frequently asked questions about ATTRIBUTIONS DE MARCHES COM

What is the revenue of ATTRIBUTIONS DE MARCHES COM ?

The revenue of ATTRIBUTIONS DE MARCHES COM in 2024 is 2.4 M€.

Is ATTRIBUTIONS DE MARCHES COM profitable?

Yes, ATTRIBUTIONS DE MARCHES COM generated a net profit of 604 k€ in 2024.

Where is the headquarters of ATTRIBUTIONS DE MARCHES COM ?

The headquarters of ATTRIBUTIONS DE MARCHES COM is located in SEVREMOINE (49230), in the department Maine-et-Loire.

Where to find the tax return of ATTRIBUTIONS DE MARCHES COM ?

The tax return of ATTRIBUTIONS DE MARCHES COM 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 ATTRIBUTIONS DE MARCHES COM operate?

ATTRIBUTIONS DE MARCHES COM operates in the sector Autres activités de soutien aux entreprises n.c.a. (NAF code 82.99Z). See the 'Sector positioning' section above to compare the company with its competitors.