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CRAM & ATOLRAC FRANCE : revenue, balance sheet and financial ratios

CRAM & ATOLRAC FRANCE is a French company founded 11 years ago, specialized in the sector Activités des marchands de biens immobiliers. Based in MONT-LOUIS (66210), this company of category PME shows in 2015 a revenue of 190 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 - CRAM & ATOLRAC FRANCE (SIREN 807380985)
Indicator 2015
Revenue 189 531 €
Net income 28 693 €
EBITDA 34 133 €
Net margin 15.1%

Revenue and income statement

In 2015, CRAM & ATOLRAC FRANCE achieves revenue of 190 k€. After deducting consumption (88 k€), gross margin stands at 101 k€, i.e. a rate of 54%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 34 k€, representing 18.0% 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 29 k€, i.e. 15.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2015) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

189 531 €

Gross margin (2015) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

101 463 €

EBITDA (2015) ?
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

34 133 €

EBIT (2015) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

33 756 €

Net income (2015) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

28 693 €

EBITDA margin (2015) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

18.0%

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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 522%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 15.1% 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 (2015) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

522.116%

Financial autonomy (2015) ?
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

4.619%

Cash flow / Revenue (2015) ?
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

15.139%

Repayment capacity (2015) ?
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

5.403

Solvency indicators evolution
CRAM & ATOLRAC FRANCE

Sector positioning

Debt ratio
522.12 2015
2015
Q1: -97.25
Med: 0.45
Q3: 182.01
Average

In 2015, the debt ratio of CRAM & ATOLRAC FRANCE (522.12) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
4.62% 2015
2015
Q1: -0.84%
Med: 13.83%
Q3: 67.65%
Average

In 2015, the financial autonomy of CRAM & ATOLRAC FRANCE (4.6%) 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
5.4 years 2015
2015
Q1: -6.77 years
Med: 0.0 years
Q3: 0.68 years
Average

In 2015, the repayment capacity of CRAM & ATOLRAC FRANCE (5.40) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 140.30. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2015) ?
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

140.297

Interest coverage (2015) ?
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
CRAM & ATOLRAC FRANCE

Sector positioning

Liquidity ratio
140.3 2015
2015
Q1: 111.28
Med: 299.87
Q3: 1392.92
Average

In 2015, the liquidity ratio of CRAM & ATOLRAC FRANCE (140.30) 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.

Interest coverage
0.0x 2015
2015
Q1: -5.0x
Med: 0.0x
Q3: 1.24x
Good

In 2015, the interest coverage of CRAM & ATOLRAC FRANCE (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1092 days. Excellent situation: suppliers finance 1035 days of the operating cycle (retail model). Inventory turnover is 786 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 790 days of revenue, i.e. 416 k€ to permanently finance.

Operating WCR (2015) ?
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

415 969 €

Customer credit (2015) ?
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

57 j

Supplier credit (2015) ?
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

1092 j

Inventory turnover (2015) ?
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

786 j

WCR in days of revenue (2015) ?
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

790 j

WCR and payment terms evolution
CRAM & ATOLRAC FRANCE

Positioning of CRAM & ATOLRAC FRANCE in its sector

Comparison with sector Activités des marchands de biens immobiliers

Valuation estimate

Based on 258 transactions of similar company sales (all years), the value of CRAM & ATOLRAC FRANCE is estimated at 153 303 € (range 60 817€ - 289 191€). With an EBITDA of 34 133€, the sector multiple of 4.9x is applied. The price/revenue ratio is 0.65x (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 2015
258 transactions
60k€ 153k€ 289k€
153 303 € Range: 60 817€ - 289 191€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
34 133 € × 4.9x
Estimation 168 242 €
66 410€ - 326 569€
Revenue Multiple 30%
189 531 € × 0.65x
Estimation 123 449 €
58 741€ - 205 307€
Net Income Multiple 20%
28 693 € × 5.6x
Estimation 160 736 €
49 952€ - 321 574€
How is this estimate calculated?

This estimate is based on the analysis of 258 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 (Activités des marchands de biens immobiliers)

Compare CRAM & ATOLRAC FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des marchands de biens immobiliers

Frequently asked questions about CRAM & ATOLRAC FRANCE

What is the revenue of CRAM & ATOLRAC FRANCE ?

The revenue of CRAM & ATOLRAC FRANCE in 2015 is 190 k€.

Is CRAM & ATOLRAC FRANCE profitable?

Yes, CRAM & ATOLRAC FRANCE generated a net profit of 29 k€ in 2015.

Where is the headquarters of CRAM & ATOLRAC FRANCE ?

The headquarters of CRAM & ATOLRAC FRANCE is located in MONT-LOUIS (66210), in the department Pyrenees-Orientales.

Where to find the tax return of CRAM & ATOLRAC FRANCE ?

The tax return of CRAM & ATOLRAC FRANCE 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 CRAM & ATOLRAC FRANCE operate?

CRAM & ATOLRAC FRANCE operates in the sector Activités des marchands de biens immobiliers (NAF code 68.10Z). See the 'Sector positioning' section above to compare the company with its competitors.