SIREN : 404366056
BAT PARTICIPATION is a French company founded 30 years ago, specialized in the sector Activités des sociétés holding. Based in DRUMETTAZ-CLARAFOND (73420), this company of category PME shows in 2025 a revenue of 801 k€. 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 800 786 € | 220 145 € | 253 879 € | 336 079 € | 664 816 € | 109 281 € | 153 665 € | 51 562 € |
| Net income | 218 721 € | 418 772 € | 493 260 € | -98 637 € | 163 940 € | 751 946 € | -344 469 € | 26 618 € |
| EBITDA | -1 150 € | -45 229 € | -94 280 € | -11 891 € | -104 650 € | -55 983 € | -47 752 € | -26 773 € |
| Net margin | 27.3% | 190.2% | 194.3% | -29.3% | 24.7% | 688.1% | -224.2% | 51.6% |
In 2025, BAT PARTICIPATION achieves revenue of 801 k€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +40.9%. Vs 2024, growth of +264% (220 k€ -> 801 k€). After deducting consumption (389 k€), gross margin stands at 411 k€, i.e. a rate of 51%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1 k€, representing -0.1% of revenue. Positive scissor effect: EBITDA margin improves by +20.4 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 219 k€, i.e. 27.3% of revenue. This profit can be retained or distributed to shareholders.
800 786 €
411 321 €
-1 150 €
160 755 €
218 721 €
-0.1%
The debt ratio (= Financial debt / Equity x 100) stands at 50%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 61%. 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 30.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 7.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
50.417%
61.044%
7.314%
30.673
85.4%
In 2025, the debt ratio of BAT PARTICIPATION (50.42) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2025, the financial autonomy of BAT PARTICIPATION (61.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2025, the repayment capacity of BAT PARTICIPATION (30.67) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 116.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
116.064
-20836.348
In 2025, the liquidity ratio of BAT PARTICIPATION (116.06) 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.
In 2025, the interest coverage of BAT PARTICIPATION (-20836.3x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 36 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 3 days. The gap of 33 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-45 days): operations structurally generate cash. Notable WCR improvement over the period (-105%), freeing up cash.
-100 891 €
36 j
3 j
0 j
-45 j
Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 270 187€ to 1 676 820€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 20 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare BAT PARTICIPATION with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of BAT PARTICIPATION in 2025 is 801 k€.
Yes, BAT PARTICIPATION generated a net profit of 219 k€ in 2025.
The headquarters of BAT PARTICIPATION is located in DRUMETTAZ-CLARAFOND (73420), in the department Savoie.
The tax return of BAT PARTICIPATION 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).
BAT PARTICIPATION operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.