A.T.V TERRASSEMENT NICOLINO & FILS : revenue, balance sheet and financial ratios

A.T.V TERRASSEMENT NICOLINO & FILS is a French company founded 14 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in SAINT-CEZAIRE-SUR-SIAGNE (06530), this company of category PME shows in 2020 a revenue of 333 k€. 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 - A.T.V TERRASSEMENT NICOLINO & FILS (SIREN 538534918)
Indicator 2020 2019 2018 2017 2016 2015 2014
Revenue 332 989 € 358 061 € 338 255 € 406 646 € 385 031 € 407 712 € 389 838 €
Net income 2 835 € 654 € 3 252 € 15 025 € 35 489 € 1 407 € 20 341 €
EBITDA -14 604 € -20 348 € 12 632 € 41 185 € 28 682 € 4 521 € 46 650 €
Net margin 0.9% 0.2% 1.0% 3.7% 9.2% 0.3% 5.2%

Revenue and income statement

In 2020, A.T.V TERRASSEMENT NICOLINO & FILS achieves revenue of 333 k€. Activity remains stable over the period (CAGR: -2.6%). Slight decline of -7% vs 2019. After deducting consumption (66 k€), gross margin stands at 267 k€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -15 k€, representing -4.4% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 0.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

332 989 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

266 556 €

EBITDA (2020) ?
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

-14 604 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-38 431 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 835 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-4.4%

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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 1%. 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 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.26%

Financial autonomy (2020) ?
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

50.943%

Cash flow / Revenue (2020) ?
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

-8.543%

Repayment capacity (2020) ?
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

-0.047

Asset age ratio (2020) ?
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

28.3%

Solvency indicators evolution
A.T.V TERRASSEMENT NICOLINO & FILS

Sector positioning

Debt ratio
1.26 2020
2018
2019
2020
Q1: 9.57
Med: 45.53
Q3: 120.15
Excellent -20 pts over 3 years

In 2020, the debt ratio of A.T.V TERRASSEMENT NICOLI... (1.26) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
50.94% 2020
2018
2019
2020
Q1: 18.52%
Med: 36.25%
Q3: 53.77%
Good

In 2020, the financial autonomy of A.T.V TERRASSEMENT NICOLI... (50.9%) 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
-0.05 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.76 years
Q3: 2.77 years
Excellent -50 pts over 3 years

In 2020, the repayment capacity of A.T.V TERRASSEMENT NICOLI... (-0.05) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 133.08. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

133.08

Interest coverage (2020) ?
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

-3.273

Liquidity indicators evolution
A.T.V TERRASSEMENT NICOLINO & FILS

Sector positioning

Liquidity ratio
133.08 2020
2018
2019
2020
Q1: 144.94
Med: 205.84
Q3: 310.21
Watch -16 pts over 3 years

In 2020, the liquidity ratio of A.T.V TERRASSEMENT NICOLI... (133.08) 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
-3.27x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.54x
Q3: 2.89x
Average -50 pts over 3 years

In 2020, the interest coverage of A.T.V TERRASSEMENT NICOLI... (-3.3x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 49 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. The company must finance 6 days of gap between collections and payments. Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 94 days of revenue, i.e. 87 k€ to permanently finance. Over 2014-2020, WCR increased by +342%, requiring additional financing.

Operating WCR (2020) ?
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

87 230 €

Customer credit (2020) ?
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

49 j

Supplier credit (2020) ?
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

43 j

Inventory turnover (2020) ?
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

10 j

WCR in days of revenue (2020) ?
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

94 j

WCR and payment terms evolution
A.T.V TERRASSEMENT NICOLINO & FILS

Positioning of A.T.V TERRASSEMENT NICOLINO & FILS in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of A.T.V TERRASSEMENT NICOLINO & FILS is estimated at 48 850 € (range 25 243€ - 108 311€). The price/revenue ratio is 0.22x (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 2020
120 transactions
25k€ 48k€ 108k€
48 850 € Range: 25 243€ - 108 311€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
332 989 € × 0.22x
Estimation 74 773 €
40 219€ - 161 920€
Net Income Multiple 20%
2 835 € × 3.5x
Estimation 9 966 €
2 780€ - 27 899€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Travaux de terrassement courants et travaux préparatoires)

Compare A.T.V TERRASSEMENT NICOLINO & FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about A.T.V TERRASSEMENT NICOLINO & FILS

What is the revenue of A.T.V TERRASSEMENT NICOLINO & FILS ?

The revenue of A.T.V TERRASSEMENT NICOLINO & FILS in 2020 is 333 k€.

Is A.T.V TERRASSEMENT NICOLINO & FILS profitable?

Yes, A.T.V TERRASSEMENT NICOLINO & FILS generated a net profit of 3 k€ in 2020.

Where is the headquarters of A.T.V TERRASSEMENT NICOLINO & FILS ?

The headquarters of A.T.V TERRASSEMENT NICOLINO & FILS is located in SAINT-CEZAIRE-SUR-SIAGNE (06530), in the department Alpes-Maritimes.

Where to find the tax return of A.T.V TERRASSEMENT NICOLINO & FILS ?

The tax return of A.T.V TERRASSEMENT NICOLINO & FILS 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 A.T.V TERRASSEMENT NICOLINO & FILS operate?

A.T.V TERRASSEMENT NICOLINO & FILS operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.