SIREN : 539588459
BATTAL is a French company founded 14 years ago, specialized in the sector Débits de boissons. Based in AILLY-LE-HAUT-CLOCHER (80690), this company of category PME shows in 2021 a revenue of 40 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 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|
| Revenue | 40 487 € | 43 897 € | 78 371 € | 60 851 € | 58 829 € | 80 786 € | 99 007 € |
| Net income | 21 333 € | 2 027 € | 22 293 € | 2 649 € | -9 778 € | 230 € | 2 974 € |
| EBITDA | 9 981 € | -4 591 € | 19 328 € | 823 € | -9 156 € | 1 865 € | 4 615 € |
| Net margin | 52.7% | 4.6% | 28.4% | 4.4% | -16.6% | 0.3% | 3.0% |
In 2021, BATTAL achieves revenue of 40 k€. Revenue is declining over the period 2015-2021 (CAGR: -13.8%). Slight decline of -8% vs 2020. After deducting consumption (12 k€), gross margin stands at 28 k€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 10 k€, representing 24.7% of revenue. Positive scissor effect: EBITDA margin improves by +35.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 21 k€, i.e. 52.7% of revenue. This profit can be retained or distributed to shareholders.
40 487 €
28 071 €
9 981 €
20 891 €
21 333 €
13.5%
The debt ratio (= Financial debt / Equity x 100) stands at 93%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 40%. The balance between equity and debt is satisfactory. Cash flow represents 54.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
92.581%
39.724%
54.573%
0.0
38.0%
In 2021, the debt ratio of BATTAL (92.58) 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 2021, the financial autonomy of BATTAL (39.7%) 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 2021, the repayment capacity of BATTAL (0.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 63.20. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
63.205
0.0
In 2021, the liquidity ratio of BATTAL (63.20) 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.
In 2021, the interest coverage of BATTAL (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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Excellent situation: suppliers finance 44 days of the operating cycle (retail model). Inventory turnover is 25 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-329 days): operations structurally generate cash. Over 2015-2021, WCR increased by +36%, requiring additional financing.
-36 957 €
0 j
44 j
25 j
-329 j
Based on 72 transactions of similar company sales
in 2021,
the value of BATTAL is estimated at
72 037 €
(range 38 799€ - 141 160€).
With an EBITDA of 9 981€, the sector multiple of 5.0x is applied.
The price/revenue ratio is 1.23x
(premium 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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 72 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 BATTAL with other companies in the same sector:
The revenue of BATTAL in 2021 is 40 k€.
Yes, BATTAL generated a net profit of 21 k€ in 2021.
The headquarters of BATTAL is located in AILLY-LE-HAUT-CLOCHER (80690), in the department Somme.
The tax return of BATTAL 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).
BATTAL operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.