BATI FINANCES : revenue, balance sheet and financial ratios

BATI FINANCES is a French company founded 36 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in SAINT-JEAN-DE-LUZ (64500), this company of category PME shows in 2024 a revenue of 244 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

Financial history - BATI FINANCES (SIREN 351636873)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013
Revenue 243 523 € 231 557 € 225 461 € 225 461 € 225 461 € 222 865 € 219 743 € 215 048 € 214 907 € 138 034 € 138 147 € 136 409 €
Net income 394 397 € 49 856 € 247 027 € 100 296 € 333 086 € 136 445 € 58 368 € 303 569 € 38 898 € 16 368 € 20 658 € 26 149 €
EBITDA 75 570 € 69 116 € 63 166 € 39 890 € 36 201 € 55 994 € 92 464 € 78 968 € 89 951 € 36 000 € 36 904 € 44 389 €
Net margin 162.0% 21.5% 109.6% 44.5% 147.7% 61.2% 26.6% 141.2% 18.1% 11.9% 15.0% 19.2%

Revenue and income statement

In 2024, BATI FINANCES achieves revenue of 244 k€. Over the period 2013-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.4%. Vs 2023: +5%. After deducting consumption (0 €), gross margin stands at 244 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 76 k€, representing 31.0% 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 394 k€, i.e. 162.0% 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

243 523 €

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

243 523 €

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

75 570 €

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

83 038 €

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

394 397 €

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

31.0%

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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 6%. 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 92%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 159.0% 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 (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

6.172%

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

92.275%

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

158.978%

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

0.344

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

42.3%

Solvency indicators evolution
BATI FINANCES

Sector positioning

Debt ratio
6.17 2024
2022
2023
2024
Q1: -20.62
Med: 5.98
Q3: 146.83
Good

In 2024, the debt ratio of BATI FINANCES (6.17) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
92.28% 2024
2022
2023
2024
Q1: 0.04%
Med: 27.47%
Q3: 73.82%
Excellent

In 2024, the financial autonomy of BATI FINANCES (92.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.34 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.65 years
Q3: 10.57 years
Good -15 pts over 3 years

In 2024, the repayment capacity of BATI FINANCES (0.34) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 321.81. 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

321.81

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

0.0

Liquidity indicators evolution
BATI FINANCES

Sector positioning

Liquidity ratio
321.81 2024
2022
2023
2024
Q1: 83.33
Med: 307.99
Q3: 1318.25
Good -15 pts over 3 years

In 2024, the liquidity ratio of BATI FINANCES (321.81) 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.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.04x
Average

In 2024, the interest coverage of BATI FINANCES (0.0x) 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: 87 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. The gap of 53 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 71 days of revenue, i.e. 48 k€ to permanently finance. Over 2013-2024, WCR increased by +119%, requiring additional financing.

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

47 864 €

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

87 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

34 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

71 j

WCR and payment terms evolution
BATI FINANCES

Positioning of BATI FINANCES in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of BATI FINANCES is estimated at 808 029 € (range 240 140€ - 1 462 770€). With an EBITDA of 75 570€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (in line with sector norms). 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
169 transactions
240k€ 808k€ 1462k€
808 029 € Range: 240 140€ - 1 462 770€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
75 570 € × 5.6x
Estimation 423 179 €
112 018€ - 755 322€
Revenue Multiple 30%
243 523 € × 0.81x
Estimation 196 432 €
75 063€ - 366 298€
Net Income Multiple 20%
394 397 € × 6.8x
Estimation 2 687 552 €
808 061€ - 4 876 099€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 de terrains et d'autres biens immobiliers)

Compare BATI FINANCES with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about BATI FINANCES

What is the revenue of BATI FINANCES ?

The revenue of BATI FINANCES in 2024 is 244 k€.

Is BATI FINANCES profitable?

Yes, BATI FINANCES generated a net profit of 394 k€ in 2024.

Where is the headquarters of BATI FINANCES ?

The headquarters of BATI FINANCES is located in SAINT-JEAN-DE-LUZ (64500), in the department Pyrenees-Atlantiques.

Where to find the tax return of BATI FINANCES ?

The tax return of BATI FINANCES 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 BATI FINANCES operate?

BATI FINANCES operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.