FONCIERE ATLON : revenue, balance sheet and financial ratios

FONCIERE ATLON is a French company founded 18 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in VARENNES-SOUS-DUN (71800), this company of category PME shows in 2022 a revenue of 204 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - FONCIERE ATLON (SIREN 502625056)
Indicator 2022 2018 2017 2016
Revenue 204 225 € 116 151 € 110 772 € 112 764 €
Net income 74 152 € 40 668 € 36 889 € 31 900 €
EBITDA 194 160 € 99 502 € 97 303 € 95 177 €
Net margin 36.3% 35.0% 33.3% 28.3%

Revenue and income statement

In 2022, FONCIERE ATLON achieves revenue of 204 k€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +10.4%. Vs 2018, growth of +76% (116 k€ -> 204 k€). After deducting consumption (0 €), gross margin stands at 204 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 194 k€, representing 95.1% of revenue. Positive scissor effect: EBITDA margin improves by +9.4 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 74 k€, i.e. 36.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

204 225 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

204 225 €

EBITDA (2022) ?
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

194 160 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

104 995 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

74 152 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

95.1%

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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 181%. 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 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 76.8% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

180.827%

Financial autonomy (2022) ?
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

33.834%

Cash flow / Revenue (2022) ?
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

76.825%

Repayment capacity (2022) ?
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

5.079

Asset age ratio (2022) ?
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

62.8%

Solvency indicators evolution
FONCIERE ATLON

Sector positioning

Debt ratio
180.83 2022
2017
2018
2022
Q1: -74.21
Med: 11.43
Q3: 181.09
Average

In 2022, the debt ratio of FONCIERE ATLON (180.83) 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
33.83% 2022
2017
2018
2022
Q1: 1.96%
Med: 38.51%
Q3: 82.88%
Average +10 pts over 3 years

In 2022, the financial autonomy of FONCIERE ATLON (33.8%) 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
5.08 years 2022
2017
2018
2022
Q1: -0.01 years
Med: 0.67 years
Q3: 10.41 years
Average -8 pts over 3 years

In 2022, the repayment capacity of FONCIERE ATLON (5.08) 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 374.13. 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 8.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

374.127

Interest coverage (2022) ?
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

8.495

Liquidity indicators evolution
FONCIERE ATLON

Sector positioning

Liquidity ratio
374.13 2022
2017
2018
2022
Q1: 88.15
Med: 270.18
Q3: 1095.13
Good +8 pts over 3 years

In 2022, the liquidity ratio of FONCIERE ATLON (374.13) 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
8.49x 2022
2017
2018
2022
Q1: 0.0x
Med: 0.0x
Q3: 13.79x
Good -10 pts over 3 years

In 2022, the interest coverage of FONCIERE ATLON (8.5x) 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: 273 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1487 days. Excellent situation: suppliers finance 1214 days of the operating cycle (retail model). Overall, WCR represents 281 days of revenue, i.e. 159 k€ to permanently finance. Over 2016-2022, WCR increased by +7960%, requiring additional financing.

Operating WCR (2022) ?
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

159 334 €

Customer credit (2022) ?
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

273 j

Supplier credit (2022) ?
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

1487 j

Inventory turnover (2022) ?
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 (2022) ?
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

281 j

WCR and payment terms evolution
FONCIERE ATLON

Positioning of FONCIERE ATLON in its sector

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

Valuation estimate

Based on 241 transactions of similar company sales in 2022, the value of FONCIERE ATLON is estimated at 418 091 € (range 171 071€ - 955 120€). With an EBITDA of 194 160€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.68x (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 2022
241 transactions
171k€ 418k€ 955k€
418 091 € Range: 171 071€ - 955 120€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
194 160 € × 3.3x
Estimation 634 992 €
260 019€ - 1 412 363€
Revenue Multiple 30%
204 225 € × 0.68x
Estimation 137 884 €
62 385€ - 392 986€
Net Income Multiple 20%
74 152 € × 4.0x
Estimation 296 154 €
111 729€ - 655 215€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 241 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 FONCIERE ATLON 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 FONCIERE ATLON

What is the revenue of FONCIERE ATLON ?

The revenue of FONCIERE ATLON in 2022 is 204 k€.

Is FONCIERE ATLON profitable?

Yes, FONCIERE ATLON generated a net profit of 74 k€ in 2022.

Where is the headquarters of FONCIERE ATLON ?

The headquarters of FONCIERE ATLON is located in VARENNES-SOUS-DUN (71800), in the department Saone-et-Loire.

Where to find the tax return of FONCIERE ATLON ?

The tax return of FONCIERE ATLON 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 FONCIERE ATLON operate?

FONCIERE ATLON 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.