Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
PHOTO-ATOILINE : revenue, balance sheet and financial ratios
PHOTO-ATOILINE is a French company
founded 18 years ago,
specialized in the sector Gestion de fonds.
Based in SAINT-AVE (56890),
this company of category PME
shows in 2022 a revenue of 1.5 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - PHOTO-ATOILINE (SIREN 498921352)
Indicator
2023
2022
Revenue
N/C
1 497 937 €
Net income
271 226 €
138 736 €
EBITDA
N/C
87 100 €
Net margin
N/C
9.3%
Revenue and income statement
In 2023, PHOTO-ATOILINE generates positive net income of 271 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2022-2023: 139 k€ -> 271 k€.
Net income (2023)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
271 226 €
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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
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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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 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2023)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
41.559%
Financial autonomy (2023)
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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
45.508%
Asset age ratio (2023)
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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
2022
2023
Debt ratio
582.949
41.559
Financial autonomy
10.228
45.508
Repayment capacity
1.584
None
Cash flow / Revenue
2.358%
None%
Sector positioning
Debt ratio
41.562023
2022
2023
Q1: 0.0
Med: 10.76
Q3: 105.65
Average-17 pts over 2 years
In 2023, the debt ratio of PHOTO-ATOILINE (41.56) 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
45.51%2023
2022
2023
Q1: 7.76%
Med: 49.44%
Q3: 87.3%
Average+23 pts over 2 years
In 2023, the financial autonomy of PHOTO-ATOILINE (45.5%) 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
1.58 years2022
2022
Q1: -0.05 years
Med: 0.0 years
Q3: 3.2 years
Average
In 2022, the repayment capacity of PHOTO-ATOILINE (1.58) 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 177.36. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2023)
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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
177.36
Liquidity indicators evolution PHOTO-ATOILINE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2022
2023
Liquidity ratio
103.383
177.36
Interest coverage
34.56
None
Sector positioning
Liquidity ratio
177.362023
2022
2023
Q1: 99.58
Med: 453.92
Q3: 2892.4
Average
In 2023, the liquidity ratio of PHOTO-ATOILINE (177.36) 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
34.56x2022
2022
Q1: -46.6x
Med: 0.0x
Q3: 0.0x
Excellent
In 2022, the interest coverage of PHOTO-ATOILINE (34.6x) 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: 270 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 550 days. Excellent situation: suppliers finance 280 days of the operating cycle (retail model).
Operating WCR (2023)
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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 (2023)
?
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
270 j
Supplier credit (2023)
?
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
550 j
Inventory turnover (2023)
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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 PHOTO-ATOILINE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2022
2023
Operating WCR
427 706 €
0 €
Inventory turnover (days)
129
0
Customer payment term (days)
11
270
Supplier payment term (days)
6
550
Positioning of PHOTO-ATOILINE in its sector
Comparison with sector Gestion de fonds
Valuation estimate
Based on 77 transactions of similar company sales
in 2023,
the value of PHOTO-ATOILINE is estimated at
1 734 913 €
(range 745 951€ - 3 246 816€).
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. Medium reliability: estimate to be confirmed with in-depth analysis.
Estimated enterprise value2023
77 tx
745k€1734k€3246k€
1 734 913 €Range: 745 951€ - 3 246 816€
NAF 5 année 2023
Valuation method used
Net Income Multiple
271 226 €
×
6.4x
=1 734 914 €
Range: 745 951€ - 3 246 816€
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 77 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 (Gestion de fonds)
Compare PHOTO-ATOILINE with other companies in the same sector:
Yes, PHOTO-ATOILINE generated a net profit of 271 k€ in 2023.
Where is the headquarters of PHOTO-ATOILINE ?
The headquarters of PHOTO-ATOILINE is located in SAINT-AVE (56890), in the department Morbihan.
Where to find the tax return of PHOTO-ATOILINE ?
The tax return of PHOTO-ATOILINE 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 PHOTO-ATOILINE operate?
PHOTO-ATOILINE operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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