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.

Data updated on 2026-05-02

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

Financial history - L'ATRE (SIREN 522760479)
Indicator 2024 2023 2022 2018 2017 2016
Revenue N/C N/C N/C 781 698 € 817 106 € N/C
Net income 41 238 € 10 013 € 16 840 € 34 345 € 31 587 € 47 906 €
EBITDA N/C N/C N/C 40 786 € 18 050 € N/C
Net margin N/C N/C N/C 4.4% 3.9% N/C

Revenue and income statement

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 €

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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 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
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

63.0%

Solvency indicators evolution
L'ATRE

Sector positioning

Debt ratio
89.02 2024
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

Sector positioning

Liquidity ratio
339.21 2024
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

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 value 2024
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

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:

Frequently asked questions about L'ATRE

What is the revenue of L'ATRE ?

The revenue of L'ATRE in 2018 is 782 k€.

Is L'ATRE profitable?

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.