SAS ATOUT MAJEUR CONCEPT : revenue, balance sheet and financial ratios

SAS ATOUT MAJEUR CONCEPT is a French company founded 21 years ago, specialized in the sector Conseil en systèmes et logiciels informatiques. Based in QUINT-FONSEGRIVES (31130), this company of category PME shows in 2023 a revenue of 2.5 M€. 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 - SAS ATOUT MAJEUR CONCEPT (SIREN 482114386)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 473 800 € 1 688 141 € 1 246 781 € 907 926 € 909 973 € 782 865 € 584 643 € 478 296 €
Net income 100 855 € 40 725 € 23 579 € 35 565 € 7 678 € 35 589 € -24 971 € 108 €
EBITDA 259 134 € 185 406 € 158 565 € 160 709 € 108 558 € 140 389 € 82 295 € 99 055 €
Net margin 4.1% 2.4% 1.9% 3.9% 0.8% 4.5% -4.3% 0.0%

Revenue and income statement

In 2023, SAS ATOUT MAJEUR CONCEPT achieves revenue of 2.5 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +26.5%. Vs 2022, growth of +47% (1.7 M€ -> 2.5 M€). After deducting consumption (0 €), gross margin stands at 2.5 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 259 k€, representing 10.5% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 101 k€, i.e. 4.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 473 800 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 473 800 €

EBITDA (2023) ?
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

259 134 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

26 750 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

100 855 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

10.4%

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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 262%. 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 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 13.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

262.164%

Financial autonomy (2023) ?
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

15.605%

Cash flow / Revenue (2023) ?
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

13.338%

Repayment capacity (2023) ?
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

2.671

Asset age ratio (2023) ?
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

48.9%

Solvency indicators evolution
SAS ATOUT MAJEUR CONCEPT

Sector positioning

Debt ratio
262.16 2023
2021
2022
2023
Q1: 0.0
Med: 4.6
Q3: 39.98
Watch

In 2023, the debt ratio of SAS ATOUT MAJEUR CONCEPT (262.16) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
15.61% 2023
2021
2022
2023
Q1: 8.2%
Med: 34.41%
Q3: 61.07%
Average -7 pts over 3 years

In 2023, the financial autonomy of SAS ATOUT MAJEUR CONCEPT (15.6%) 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
2.67 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.65 years
Watch

In 2023, the repayment capacity of SAS ATOUT MAJEUR CONCEPT (2.67) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 132.15. 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 3.2x. Financial charges are adequately covered by operations.

Liquidity ratio (2023) ?
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

132.148

Interest coverage (2023) ?
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

3.24

Liquidity indicators evolution
SAS ATOUT MAJEUR CONCEPT

Sector positioning

Liquidity ratio
132.15 2023
2021
2022
2023
Q1: 145.87
Med: 232.2
Q3: 431.15
Average

In 2023, the liquidity ratio of SAS ATOUT MAJEUR CONCEPT (132.15) 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
3.24x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.1x
Excellent

In 2023, the interest coverage of SAS ATOUT MAJEUR CONCEPT (3.2x) 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: 81 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 66 days. The company must finance 15 days of gap between collections and payments. WCR is negative (-1 days): operations structurally generate cash. Over 2016-2023, WCR increased by +23%, requiring additional financing.

Operating WCR (2023) ?
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

-10 093 €

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

81 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

66 j

Inventory turnover (2023) ?
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 in days of revenue (2023) ?
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

-1 j

WCR and payment terms evolution
SAS ATOUT MAJEUR CONCEPT

Positioning of SAS ATOUT MAJEUR CONCEPT in its sector

Comparison with sector Conseil en systèmes et logiciels informatiques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (45 transactions). This range of 80 807€ to 256 933€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
80k€ 166k€ 256k€
166 340 € Range: 80 807€ - 256 933€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 45 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 (Conseil en systèmes et logiciels informatiques)

Compare SAS ATOUT MAJEUR CONCEPT with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil en systèmes et logiciels informatiques

Frequently asked questions about SAS ATOUT MAJEUR CONCEPT

What is the revenue of SAS ATOUT MAJEUR CONCEPT ?

The revenue of SAS ATOUT MAJEUR CONCEPT in 2023 is 2.5 M€.

Is SAS ATOUT MAJEUR CONCEPT profitable?

Yes, SAS ATOUT MAJEUR CONCEPT generated a net profit of 101 k€ in 2023.

Where is the headquarters of SAS ATOUT MAJEUR CONCEPT ?

The headquarters of SAS ATOUT MAJEUR CONCEPT is located in QUINT-FONSEGRIVES (31130), in the department Haute-Garonne.

Where to find the tax return of SAS ATOUT MAJEUR CONCEPT ?

The tax return of SAS ATOUT MAJEUR CONCEPT 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 SAS ATOUT MAJEUR CONCEPT operate?

SAS ATOUT MAJEUR CONCEPT operates in the sector Conseil en systèmes et logiciels informatiques (NAF code 62.02A). See the 'Sector positioning' section above to compare the company with its competitors.