Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2010-05-31 (15 years)Status: ActiveBusiness sector: Restauration traditionnelleLocation: RENNES (35000), Ille-et-Vilaine
L'ATRE : revenue, balance sheet and financial ratios
L'ATRE is a French company
founded 15 years ago,
specialized in the sector Restauration traditionnelle.
Based in RENNES (35000),
this company of category PME
shows in 2018 a revenue of 782 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, L'ATRE generates positive net income of 41 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 48 k€ -> 41 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
41 238 €
Loading income statement...
Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 89%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 44%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
89.015%
Financial autonomy (2024)
?
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
44.453%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2022
2023
2024
Debt ratio
40.216
21.335
4.352
39.389
115.341
89.015
Financial autonomy
55.476
62.591
73.513
57.974
37.411
44.453
Repayment capacity
None
1.849
0.248
None
None
None
Cash flow / Revenue
None%
3.379%
6.151%
None%
None%
None%
Sector positioning
Debt ratio
89.022024
2022
2023
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Average+21 pts over 3 years
In 2024, the debt ratio of L'ATRE (89.02) 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
44.45%2024
2022
2023
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Good-10 pts over 3 years
In 2024, the financial autonomy of L'ATRE (44.5%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 339.21. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
?
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
339.207
Liquidity indicators evolution L'ATRE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2022
2023
2024
Liquidity ratio
132.978
249.832
267.363
367.597
271.075
339.207
Interest coverage
None
18.316
4.46
None
None
None
Sector positioning
Liquidity ratio
339.212024
2022
2023
2024
Q1: 62.72
Med: 130.92
Q3: 251.33
Excellent
In 2024, the liquidity ratio of L'ATRE (339.21) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2024)
?
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
0 €
Customer credit (2024)
?
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
0 j
Supplier credit (2024)
?
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
0 j
Inventory turnover (2024)
?
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 and payment terms evolution L'ATRE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2022
2023
2024
Operating WCR
0 €
164 557 €
175 022 €
0 €
0 €
0 €
Inventory turnover (days)
0
11
11
0
0
0
Customer payment term (days)
0
0
0
0
0
0
Supplier payment term (days)
0
31
33
0
0
0
Positioning of L'ATRE in its sector
Comparison with sector Restauration traditionnelle
Valuation estimate
Based on 698 transactions of similar company sales
in 2024,
the value of L'ATRE is estimated at
286 773 €
(range 143 117€ - 649 366€).
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 value2024
698 transactions
143k€286k€649k€
286 773 €Range: 143 117€ - 649 366€
NAF 5 année 2024
Valuation method used
Net Income Multiple
41 238 €
×
7.0x
=286 773 €
Range: 143 118€ - 649 366€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 698 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 (Restauration traditionnelle)
Compare L'ATRE with other companies in the same sector:
Yes, L'ATRE generated a net profit of 41 k€ in 2024.
Where is the headquarters of L'ATRE ?
The headquarters of L'ATRE is located in RENNES (35000), in the department Ille-et-Vilaine.
Where to find the tax return of L'ATRE ?
The tax return of L'ATRE 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 L'ATRE operate?
L'ATRE operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
Rotate your phone to landscape mode to view the chart