SARL ATOUT AMENAGEMENT : revenue, balance sheet and financial ratios

SARL ATOUT AMENAGEMENT is a French company founded 12 years ago, specialized in the sector Commerce de détail de meubles. Based in SAINT-MARCEL-LES-VALENCE (26320), this company of category PME shows in 2019 a revenue of 366 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 - SARL ATOUT AMENAGEMENT (SIREN 799016175)
Indicator 2019 2018 2016
Revenue 366 218 € 238 857 € 259 503 €
Net income 21 281 € 19 975 € 8 083 €
EBITDA 34 138 € 15 663 € 2 079 €
Net margin 5.8% 8.4% 3.1%

Revenue and income statement

In 2019, SARL ATOUT AMENAGEMENT achieves revenue of 366 k€. Over the period 2016-2019, the company shows strong growth with a CAGR (compound annual growth rate) of +12.2%. Vs 2018, growth of +53% (239 k€ -> 366 k€). After deducting consumption (184 k€), gross margin stands at 182 k€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 34 k€, representing 9.3% of revenue. Positive scissor effect: EBITDA margin improves by +2.8 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 21 k€, i.e. 5.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

366 218 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

181 834 €

EBITDA (2019) ?
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

34 138 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

32 930 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

21 281 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.3%

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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 289%. 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 42%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

288.857%

Financial autonomy (2019) ?
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

42.001%

Cash flow / Revenue (2019) ?
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

6.327%

Repayment capacity (2019) ?
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

1.572

Asset age ratio (2019) ?
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

20.2%

Solvency indicators evolution
SARL ATOUT AMENAGEMENT

Sector positioning

Debt ratio
288.86 2019
2016
2018
2019
Q1: 0.74
Med: 21.44
Q3: 81.83
Average +50 pts over 3 years

In 2019, the debt ratio of SARL ATOUT AMENAGEMENT (288.86) 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
42.0% 2019
2016
2018
2019
Q1: 9.36%
Med: 26.96%
Q3: 48.43%
Good -8 pts over 3 years

In 2019, the financial autonomy of SARL ATOUT AMENAGEMENT (42.0%) 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.

Repayment capacity
1.57 years 2019
2016
2018
2019
Q1: 0.0 years
Med: 0.28 years
Q3: 1.83 years
Average

In 2019, the repayment capacity of SARL ATOUT AMENAGEMENT (1.57) 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 75.51. 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 2.4x. Financial charges are adequately covered by operations.

Liquidity ratio (2019) ?
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

75.511

Interest coverage (2019) ?
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

2.428

Liquidity indicators evolution
SARL ATOUT AMENAGEMENT

Sector positioning

Liquidity ratio
75.51 2019
2016
2018
2019
Q1: 101.08
Med: 139.53
Q3: 220.33
Watch -6 pts over 3 years

In 2019, the liquidity ratio of SARL ATOUT AMENAGEMENT (75.51) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
2.43x 2019
2016
2018
2019
Q1: 0.0x
Med: 0.62x
Q3: 4.2x
Good -13 pts over 3 years

In 2019, the interest coverage of SARL ATOUT AMENAGEMENT (2.4x) 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: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-35 days): operations structurally generate cash.

Operating WCR (2019) ?
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

-36 047 €

Customer credit (2019) ?
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

27 j

Supplier credit (2019) ?
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

27 j

Inventory turnover (2019) ?
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

7 j

WCR in days of revenue (2019) ?
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

-35 j

WCR and payment terms evolution
SARL ATOUT AMENAGEMENT

Positioning of SARL ATOUT AMENAGEMENT in its sector

Comparison with sector Commerce de détail de meubles

Valuation estimate

Based on 93 transactions of similar company sales in 2019, the value of SARL ATOUT AMENAGEMENT is estimated at 102 812 € (range 64 125€ - 190 427€). With an EBITDA of 34 138€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.20x (conservative valuation). 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 value 2019
93 tx
64k€ 102k€ 190k€
102 812 € Range: 64 125€ - 190 427€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
34 138 € × 3.4x
Estimation 115 289 €
76 349€ - 224 067€
Revenue Multiple 30%
366 218 € × 0.20x
Estimation 73 911 €
38 944€ - 122 044€
Net Income Multiple 20%
21 281 € × 5.4x
Estimation 114 972 €
71 339€ - 208 905€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 93 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 (Commerce de détail de meubles)

Compare SARL ATOUT AMENAGEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de meubles

Frequently asked questions about SARL ATOUT AMENAGEMENT

What is the revenue of SARL ATOUT AMENAGEMENT ?

The revenue of SARL ATOUT AMENAGEMENT in 2019 is 366 k€.

Is SARL ATOUT AMENAGEMENT profitable?

Yes, SARL ATOUT AMENAGEMENT generated a net profit of 21 k€ in 2019.

Where is the headquarters of SARL ATOUT AMENAGEMENT ?

The headquarters of SARL ATOUT AMENAGEMENT is located in SAINT-MARCEL-LES-VALENCE (26320), in the department Drome.

Where to find the tax return of SARL ATOUT AMENAGEMENT ?

The tax return of SARL ATOUT AMENAGEMENT 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 SARL ATOUT AMENAGEMENT operate?

SARL ATOUT AMENAGEMENT operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.