SIREN : 841055726
SGM ATHENA is a French company founded 7 years ago, specialized in the sector Activités des marchands de biens immobiliers. Based in LYON (69006), this company of category PME shows in 2024 a revenue of 17.7 M€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|---|---|
| Revenue | 17 728 548 € | 14 984 625 € | 15 884 199 € | 14 268 612 € | 13 895 793 € | 11 309 136 € | N/C |
| Net income | -9 131 984 € | -8 177 269 € | -6 830 946 € | -6 612 407 € | 1 432 238 € | 884 738 € | 67 645 € |
| EBITDA | 5 272 368 € | 2 820 934 € | 1 213 199 € | 1 737 296 € | 2 427 766 € | 2 189 448 € | N/C |
| Net margin | -51.5% | -54.6% | -43.0% | -46.3% | 10.3% | 7.8% | N/C |
In 2024, SGM ATHENA achieves revenue of 17.7 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.4%. Vs 2023, growth of +18% (15.0 M€ -> 17.7 M€). After deducting consumption (0 €), gross margin stands at 17.7 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 5.3 M€, representing 29.7% of revenue. Positive scissor effect: EBITDA margin improves by +10.9 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -9.1 M€ (-51.5% of revenue), which will impact equity.
17 728 548 €
17 728 548 €
5 272 368 €
-789 366 €
-9 131 984 €
29.7%
The debt ratio (= Financial debt / Equity x 100) stands at 177%. 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 32%. The balance between equity and debt is satisfactory.
177.492%
31.511%
-11.178%
-57.997
90.2%
In 2024, the debt ratio of SGM ATHENA (177.49) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of SGM ATHENA (31.5%) 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.
In 2024, the repayment capacity of SGM ATHENA (-58.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 72.92. 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 82.3x. Operating income very largely covers interest expenses: high safety margin.
72.92
82.33
In 2024, the liquidity ratio of SGM ATHENA (72.92) 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.
In 2024, the interest coverage of SGM ATHENA (82.3x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 194 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 610 days. Excellent situation: suppliers finance 416 days of the operating cycle (retail model). Overall, WCR represents 210 days of revenue, i.e. 10.3 M€ to permanently finance.
10 345 671 €
194 j
610 j
0 j
210 j
Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 12 195 101€ to 20 060 293€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 22 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SGM ATHENA with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des marchands de biens immobiliers
The revenue of SGM ATHENA in 2024 is 17.7 M€.
SGM ATHENA recorded a net loss in 2024.
The headquarters of SGM ATHENA is located in LYON (69006), in the department Rhone.
The tax return of SGM ATHENA 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).
SGM ATHENA operates in the sector Activités des marchands de biens immobiliers (NAF code 68.10Z). See the 'Sector positioning' section above to compare the company with its competitors.