SIREN : 501494173
BATO is a French company founded 18 years ago, specialized in the sector Supérettes. Based in SAINT-JEOIRE (74490), this company of category PME shows in 2024 a revenue of 3.5 M€. 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 3 457 677 € | 3 471 343 € | 3 086 794 € | 2 745 710 € | 2 817 813 € | 2 697 514 € | 2 722 524 € | 2 785 393 € | 2 599 312 € |
| Net income | 35 236 € | 49 679 € | 96 048 € | 84 005 € | 67 091 € | 70 814 € | 99 373 € | 79 273 € | 52 678 € |
| EBITDA | 111 287 € | 109 135 € | 125 725 € | 109 074 € | 83 899 € | 92 743 € | 123 852 € | 122 691 € | 92 368 € |
| Net margin | 1.0% | 1.4% | 3.1% | 3.1% | 2.4% | 2.6% | 3.7% | 2.8% | 2.0% |
In 2024, BATO achieves revenue of 3.5 M€. Revenue is growing positively over 9 years (CAGR: +3.6%). Slight decline of -0% vs 2023. After deducting consumption (2.8 M€), gross margin stands at 686 k€, i.e. a rate of 20%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 111 k€, representing 3.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 35 k€, i.e. 1.0% of revenue. This profit can be retained or distributed to shareholders.
3 457 677 €
686 285 €
111 287 €
27 616 €
35 236 €
3.2%
The debt ratio (= Financial debt / Equity x 100) stands at 77%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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 4.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
76.575%
47.436%
3.046%
4.638
57.4%
In 2024, the debt ratio of BATO (76.58) 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 2024, the financial autonomy of BATO (47.4%) 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.
In 2024, the repayment capacity of BATO (4.64) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 339.45. 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 19.4x. Operating income very largely covers interest expenses: high safety margin.
339.451
19.435
In 2024, the liquidity ratio of BATO (339.45) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of BATO (19.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 28 days of revenue, i.e. 269 k€ to permanently finance. Over 2016-2024, WCR increased by +125%, requiring additional financing.
268 938 €
3 j
17 j
21 j
28 j
Based on 551 transactions of similar company sales in 2024, the value of BATO is estimated at 542 626 € (range 239 877€ - 1 091 076€). With an EBITDA of 111 287€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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.
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This estimate is based on the analysis of 551 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 BATO with other companies in the same sector:
The revenue of BATO in 2024 is 3.5 M€.
Yes, BATO generated a net profit of 35 k€ in 2024.
The headquarters of BATO is located in SAINT-JEOIRE (74490), in the department Haute-Savoie.
The tax return of BATO 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).
BATO operates in the sector Supérettes (NAF code 47.11C). See the 'Sector positioning' section above to compare the company with its competitors.