FASHION ASSITANCES TECHNIQUES ET COMMERCIALES : revenue, balance sheet and financial ratios

FASHION ASSITANCES TECHNIQUES ET COMMERCIALES is a French company founded 10 years ago, specialized in the sector Services administratifs combinés de bureau. Based in MARSEILLE (13009), this company of category PME shows in 2020 a revenue of 148 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 - FASHION ASSITANCES TECHNIQUES ET COMMERCIALES (SIREN 817439318)
Indicator 2020 2019 2018
Revenue 148 500 € 138 000 € 138 000 €
Net income 101 988 € 99 771 € 96 219 €
EBITDA 135 057 € 131 809 € 131 014 €
Net margin 68.7% 72.3% 69.7%

Revenue and income statement

In 2020, FASHION ASSITANCES TECHNIQUES ET COMMERCIALES achieves revenue of 148 k€. Revenue is growing positively over 3 years (CAGR: +3.7%). Vs 2019: +8%. After deducting consumption (0 €), gross margin stands at 148 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 135 k€, representing 90.9% of revenue. Warning negative scissor effect: despite revenue change (+8%), EBITDA varies by +2%, reducing margin by 4.6 pts. This reflects costs rising faster than 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 102 k€, i.e. 68.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

148 500 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

148 500 €

EBITDA (2020) ?
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

135 057 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

134 767 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

101 988 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

90.9%

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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 28%. 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 69%. 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 68.9% 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 (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

28.444%

Financial autonomy (2020) ?
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

68.903%

Cash flow / Revenue (2020) ?
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

68.874%

Repayment capacity (2020) ?
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

0.299

Asset age ratio (2020) ?
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

71.6%

Solvency indicators evolution
FASHION ASSITANCES TECHNIQUES ET COMMERCIALES

Sector positioning

Debt ratio
28.44 2020
2018
2019
2020
Q1: 0.03
Med: 17.54
Q3: 128.87
Average +11 pts over 3 years

In 2020, the debt ratio of FASHION ASSITANCES TECHNI... (28.44) 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
68.9% 2020
2018
2019
2020
Q1: 8.73%
Med: 42.31%
Q3: 79.51%
Good -7 pts over 3 years

In 2020, the financial autonomy of FASHION ASSITANCES TECHNI... (68.9%) 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.

Repayment capacity
0.3 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.02 years
Q3: 3.58 years
Average

In 2020, the repayment capacity of FASHION ASSITANCES TECHNI... (0.30) 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 805.39. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

805.386

Interest coverage (2020) ?
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
FASHION ASSITANCES TECHNIQUES ET COMMERCIALES

Sector positioning

Liquidity ratio
805.39 2020
2018
2019
2020
Q1: 106.38
Med: 259.99
Q3: 915.1
Good

In 2020, the liquidity ratio of FASHION ASSITANCES TECHNI... (805.39) 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 2020
2018
2019
2020
Q1: -10.9x
Med: 0.0x
Q3: 0.39x
Good

In 2020, the interest coverage of FASHION ASSITANCES TECHNI... (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: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 107 days. Excellent situation: suppliers finance 90 days of the operating cycle (retail model). Overall, WCR represents 46 days of revenue, i.e. 19 k€ to permanently finance. Notable WCR improvement over the period (-55%), freeing up cash.

Operating WCR (2020) ?
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

19 110 €

Customer credit (2020) ?
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

17 j

Supplier credit (2020) ?
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

107 j

Inventory turnover (2020) ?
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 (2020) ?
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

46 j

WCR and payment terms evolution
FASHION ASSITANCES TECHNIQUES ET COMMERCIALES

Positioning of FASHION ASSITANCES TECHNIQUES ET COMMERCIALES in its sector

Comparison with sector Services administratifs combinés de bureau

Valuation estimate

Based on 173 transactions of similar company sales (all years), the value of FASHION ASSITANCES TECHNIQUES ET COMMERCIALES is estimated at 321 081 € (range 95 960€ - 682 363€). With an EBITDA of 135 057€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.38x (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.

Estimated enterprise value 2020
173 transactions
95k€ 321k€ 682k€
321 081 € Range: 95 960€ - 682 363€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
135 057 € × 3.4x
Estimation 464 142 €
127 157€ - 898 515€
Revenue Multiple 30%
148 500 € × 0.38x
Estimation 57 083 €
23 902€ - 128 938€
Net Income Multiple 20%
101 988 € × 3.5x
Estimation 359 429 €
126 059€ - 972 123€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 173 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 (Services administratifs combinés de bureau)

Compare FASHION ASSITANCES TECHNIQUES ET COMMERCIALES with other companies in the same sector:

Voir toutes les statistiques du secteur Services administratifs combinés de bureau

Frequently asked questions about FASHION ASSITANCES TECHNIQUES ET COMMERCIALES

What is the revenue of FASHION ASSITANCES TECHNIQUES ET COMMERCIALES ?

The revenue of FASHION ASSITANCES TECHNIQUES ET COMMERCIALES in 2020 is 148 k€.

Is FASHION ASSITANCES TECHNIQUES ET COMMERCIALES profitable?

Yes, FASHION ASSITANCES TECHNIQUES ET COMMERCIALES generated a net profit of 102 k€ in 2020.

Where is the headquarters of FASHION ASSITANCES TECHNIQUES ET COMMERCIALES ?

The headquarters of FASHION ASSITANCES TECHNIQUES ET COMMERCIALES is located in MARSEILLE (13009), in the department Bouches-du-Rhone.

Where to find the tax return of FASHION ASSITANCES TECHNIQUES ET COMMERCIALES ?

The tax return of FASHION ASSITANCES TECHNIQUES ET COMMERCIALES 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 FASHION ASSITANCES TECHNIQUES ET COMMERCIALES operate?

FASHION ASSITANCES TECHNIQUES ET COMMERCIALES operates in the sector Services administratifs combinés de bureau (NAF code 82.11Z). See the 'Sector positioning' section above to compare the company with its competitors.