ATUVUE : revenue, balance sheet and financial ratios
ATUVUE is a French company
founded 36 years ago,
specialized in the sector Commerces de détail d'optique.
Based in TAVERNY (95150),
this company of category PME
shows in 2019 a revenue of 4.4 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, ATUVUE generates positive net income of 360 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 72 k€ -> 360 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
359 912 €
Loading income statement...
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
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
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 97%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 40%. The balance between equity and debt is satisfactory.
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
97.383%
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
39.862%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2018
2019
2020
2021
2022
2023
2024
Debt ratio
97.902
34.235
22.597
39.633
31.639
55.719
72.407
97.383
Financial autonomy
30.952
45.175
49.937
47.981
60.597
49.258
45.345
39.862
Repayment capacity
4.638
1.243
1.021
None
None
None
None
None
Cash flow / Revenue
4.345%
7.119%
5.878%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
97.382024
2022
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Average+15 pts over 3 years
In 2024, the debt ratio of ATUVUE (97.38) 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
39.86%2024
2022
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Average-12 pts over 3 years
In 2024, the financial autonomy of ATUVUE (39.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 322.32. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
322.321
Liquidity indicators evolution ATUVUE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2015
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
104.088
111.195
118.799
177.634
259.576
254.401
309.165
322.321
Interest coverage
10.054
1.301
0.376
None
None
None
None
None
Sector positioning
Liquidity ratio
322.322024
2022
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Good+16 pts over 3 years
In 2024, the liquidity ratio of ATUVUE (322.32) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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.
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
0 €
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
0 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
0 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 and payment terms evolution ATUVUE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2018
2019
2020
2021
2022
2023
2024
Operating WCR
292 769 €
478 136 €
480 149 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
24
24
23
0
0
0
0
0
Customer payment term (days)
16
18
15
0
0
0
0
0
Supplier payment term (days)
89
95
86
0
0
0
0
0
Positioning of ATUVUE in its sector
Comparison with sector Commerces de détail d'optique
Valuation estimate
Based on 117 transactions of similar company sales
in 2024,
the value of ATUVUE is estimated at
876 940 €
(range 413 123€ - 2 720 244€).
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 value2024
117 transactions
413k€876k€2720k€
876 940 €Range: 413 123€ - 2 720 244€
NAF 5 année 2024
Valuation method used
Net Income Multiple
359 912 €
×
2.4x
=876 940 €
Range: 413 124€ - 2 720 245€
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 117 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 (Commerces de détail d'optique)
Compare ATUVUE with other companies in the same sector:
Yes, ATUVUE generated a net profit of 360 k€ in 2024.
Where is the headquarters of ATUVUE ?
The headquarters of ATUVUE is located in TAVERNY (95150), in the department Val-d'Oise.
Where to find the tax return of ATUVUE ?
The tax return of ATUVUE 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 ATUVUE operate?
ATUVUE operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
Rotate your phone to landscape mode to view the chart