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AUDIO TECHNIQUE CONCEPT : revenue, balance sheet and financial ratios

AUDIO TECHNIQUE CONCEPT is a French company founded 12 years ago, specialized in the sector Location et location-bail d'autres biens personnels et domestiques. Based in HAGONDANGE (57300), this company of category PME shows in 2017 a revenue of 246 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 - AUDIO TECHNIQUE CONCEPT (SIREN 799679121)
Indicator 2017
Revenue 245 905 €
Net income 19 970 €
EBITDA 35 462 €
Net margin 8.1%

Revenue and income statement

In 2017, AUDIO TECHNIQUE CONCEPT achieves revenue of 246 k€. After deducting consumption (103 k€), gross margin stands at 143 k€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 35 k€, representing 14.4% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 20 k€, i.e. 8.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

245 905 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

142 959 €

EBITDA (2017) ?
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

35 462 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

28 187 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

19 970 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

14.4%

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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 248%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.0% 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 (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

248.394%

Financial autonomy (2017) ?
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

15.92%

Cash flow / Revenue (2017) ?
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

11.036%

Repayment capacity (2017) ?
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

2.774

Asset age ratio (2017) ?
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

39.5%

Solvency indicators evolution
AUDIO TECHNIQUE CONCEPT

Sector positioning

Debt ratio
248.39 2017
2017
Q1: 0.0
Med: 7.97
Q3: 76.86
Watch

In 2017, the debt ratio of AUDIO TECHNIQUE CONCEPT (248.39) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
15.92% 2017
2017
Q1: 5.11%
Med: 36.63%
Q3: 64.81%
Average

In 2017, the financial autonomy of AUDIO TECHNIQUE CONCEPT (15.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
2.77 years 2017
2017
Q1: 0.0 years
Med: 0.01 years
Q3: 1.24 years
Watch

In 2017, the repayment capacity of AUDIO TECHNIQUE CONCEPT (2.77) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 84.13. 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 13.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2017) ?
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

84.133

Interest coverage (2017) ?
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

12.991

Liquidity indicators evolution
AUDIO TECHNIQUE CONCEPT

Sector positioning

Liquidity ratio
84.13 2017
2017
Q1: 101.56
Med: 165.78
Q3: 302.55
Watch

In 2017, the liquidity ratio of AUDIO TECHNIQUE CONCEPT (84.13) 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
12.99x 2017
2017
Q1: 0.0x
Med: 0.01x
Q3: 1.74x
Excellent

In 2017, the interest coverage of AUDIO TECHNIQUE CONCEPT (13.0x) 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: 39 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 135 days. Excellent situation: suppliers finance 96 days of the operating cycle (retail model). Inventory turnover is 82 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 85 days of revenue, i.e. 58 k€ to permanently finance.

Operating WCR (2017) ?
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

58 339 €

Customer credit (2017) ?
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

39 j

Supplier credit (2017) ?
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

135 j

Inventory turnover (2017) ?
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

82 j

WCR in days of revenue (2017) ?
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

85 j

WCR and payment terms evolution
AUDIO TECHNIQUE CONCEPT

Positioning of AUDIO TECHNIQUE CONCEPT in its sector

Comparison with sector Location et location-bail d'autres biens personnels et domestiques

Valuation estimate

Based on 69 transactions of similar company sales (all years), the value of AUDIO TECHNIQUE CONCEPT is estimated at 132 933 € (range 58 523€ - 283 352€). With an EBITDA of 35 462€, the sector multiple of 4.9x is applied. The price/revenue ratio is 0.40x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2017
69 tx
58k€ 132k€ 283k€
132 933 € Range: 58 523€ - 283 352€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
35 462 € × 4.9x
Estimation 174 317 €
74 824€ - 376 290€
Revenue Multiple 30%
245 905 € × 0.40x
Estimation 99 072 €
49 434€ - 154 533€
Net Income Multiple 20%
19 970 € × 4.0x
Estimation 80 267 €
31 409€ - 244 238€
How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Location et location-bail d'autres biens personnels et domestiques)

Compare AUDIO TECHNIQUE CONCEPT with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail d'autres biens personnels et domestiques

Frequently asked questions about AUDIO TECHNIQUE CONCEPT

What is the revenue of AUDIO TECHNIQUE CONCEPT ?

The revenue of AUDIO TECHNIQUE CONCEPT in 2017 is 246 k€.

Is AUDIO TECHNIQUE CONCEPT profitable?

Yes, AUDIO TECHNIQUE CONCEPT generated a net profit of 20 k€ in 2017.

Where is the headquarters of AUDIO TECHNIQUE CONCEPT ?

The headquarters of AUDIO TECHNIQUE CONCEPT is located in HAGONDANGE (57300), in the department Moselle.

Where to find the tax return of AUDIO TECHNIQUE CONCEPT ?

The tax return of AUDIO TECHNIQUE CONCEPT 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 AUDIO TECHNIQUE CONCEPT operate?

AUDIO TECHNIQUE CONCEPT operates in the sector Location et location-bail d'autres biens personnels et domestiques (NAF code 77.29Z). See the 'Sector positioning' section above to compare the company with its competitors.