L'ATRE BARBEZILIEN : revenue, balance sheet and financial ratios

L'ATRE BARBEZILIEN is a French company founded 15 years ago, specialized in the sector Travaux d'installation d'équipements thermiques et de climatisation. Based in BARBEZIEUX-SAINT-HILAIRE (16300), this company of category PME shows in 2020 a revenue of 991 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 - L'ATRE BARBEZILIEN (SIREN 523203214)
Indicator 2020 2019 2018 2017 2016 2015 2014 2013 2012
Revenue 991 332 € 1 054 287 € 1 052 751 € 778 618 € 754 999 € 19 420 € 525 941 € 541 264 € 467 880 €
Net income 9 717 € 23 400 € 62 767 € 33 134 € 48 018 € 3 984 € -11 402 € 15 991 € 15 618 €
EBITDA 15 277 € 36 372 € 83 912 € 47 823 € 77 128 € 15 796 € 5 587 € 31 630 € 34 134 €
Net margin 1.0% 2.2% 6.0% 4.3% 6.4% 20.5% -2.2% 3.0% 3.3%

Revenue and income statement

In 2020, L'ATRE BARBEZILIEN achieves revenue of 991 k€. Over the period 2012-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +9.8%. Slight decline of -6% vs 2019. After deducting consumption (432 k€), gross margin stands at 560 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 15 k€, representing 1.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 10 k€, i.e. 1.0% 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

991 332 €

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

559 509 €

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

15 277 €

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

12 613 €

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

9 717 €

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

1.5%

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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 15%. 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 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

14.838%

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

7.523%

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

3.399%

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

1.252

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

27.3%

Solvency indicators evolution
L'ATRE BARBEZILIEN

Sector positioning

Debt ratio
14.84 2020
2018
2019
2020
Q1: 2.65
Med: 23.65
Q3: 77.32
Good -30 pts over 3 years

In 2020, the debt ratio of L'ATRE BARBEZILIEN (14.84) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
7.52% 2020
2018
2019
2020
Q1: 15.68%
Med: 33.98%
Q3: 52.25%
Average -6 pts over 3 years

In 2020, the financial autonomy of L'ATRE BARBEZILIEN (7.5%) 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
1.25 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.22 years
Q3: 1.82 years
Average -9 pts over 3 years

In 2020, the repayment capacity of L'ATRE BARBEZILIEN (1.25) 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 212.25. 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 8.4x. Operating income very largely covers interest expenses: high safety margin.

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

212.25

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

8.352

Liquidity indicators evolution
L'ATRE BARBEZILIEN

Sector positioning

Liquidity ratio
212.25 2020
2018
2019
2020
Q1: 159.89
Med: 218.37
Q3: 310.46
Average -12 pts over 3 years

In 2020, the liquidity ratio of L'ATRE BARBEZILIEN (212.25) 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
8.35x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.13x
Q3: 1.51x
Excellent

In 2020, the interest coverage of L'ATRE BARBEZILIEN (8.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 51 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. The company must finance 13 days of gap between collections and payments. Inventory turnover is 73 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 59 days of revenue, i.e. 163 k€ to permanently finance. Over 2012-2020, WCR increased by +13583%, requiring additional financing.

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

163 391 €

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

51 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

38 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

73 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

59 j

WCR and payment terms evolution
L'ATRE BARBEZILIEN

Positioning of L'ATRE BARBEZILIEN in its sector

Comparison with sector Travaux d'installation d'équipements thermiques et de climatisation

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 44 030€ to 105 753€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2020
Indicative
44k€ 65k€ 105k€
65 943 € Range: 44 030€ - 105 753€
NAF 5 année 2020

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 31 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 (Travaux d'installation d'équipements thermiques et de climatisation)

Compare L'ATRE BARBEZILIEN with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation d'équipements thermiques et de climatisation

Frequently asked questions about L'ATRE BARBEZILIEN

What is the revenue of L'ATRE BARBEZILIEN ?

The revenue of L'ATRE BARBEZILIEN in 2020 is 991 k€.

Is L'ATRE BARBEZILIEN profitable?

Yes, L'ATRE BARBEZILIEN generated a net profit of 10 k€ in 2020.

Where is the headquarters of L'ATRE BARBEZILIEN ?

The headquarters of L'ATRE BARBEZILIEN is located in BARBEZIEUX-SAINT-HILAIRE (16300), in the department Charente.

Where to find the tax return of L'ATRE BARBEZILIEN ?

The tax return of L'ATRE BARBEZILIEN 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 BARBEZILIEN operate?

L'ATRE BARBEZILIEN operates in the sector Travaux d'installation d'équipements thermiques et de climatisation (NAF code 43.22B). See the 'Sector positioning' section above to compare the company with its competitors.