SOCIETE D'APPLICATION DES TECHNIQUES INDUSTRIELLES : revenue, balance sheet and financial ratios

SOCIETE D'APPLICATION DES TECHNIQUES INDUSTRIELLES is a French company founded 31 years ago, specialized in the sector Travaux de plâtrerie. Based in BEAUPREAU-EN-MAUGES (49110), this company of category PME shows in 2024 a revenue of 7.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SOCIETE D'APPLICATION DES TECHNIQUES INDUSTRIELLES (SIREN 398545079)
Indicator 2024 2023 2019 2018 2017 2016
Revenue 7 886 291 € 6 072 677 € N/C N/C N/C N/C
Net income 118 697 € 76 215 € 467 606 € 52 818 € 60 441 € -35 733 €
EBITDA 470 749 € 154 965 € N/C N/C N/C N/C
Net margin 1.5% 1.3% N/C N/C N/C N/C

Revenue and income statement

In 2024, SOCIETE D'APPLICATION DES TECHNIQUES INDUSTRIELLES achieves revenue of 7.9 M€. Over the period 2023-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +29.9%. Vs 2023, growth of +30% (6.1 M€ -> 7.9 M€). After deducting consumption (2.0 M€), gross margin stands at 5.9 M€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 471 k€, representing 6.0% of revenue. Positive scissor effect: EBITDA margin improves by +3.4 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 119 k€, i.e. 1.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

7 886 291 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 929 834 €

EBITDA (2024) ?
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

470 749 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

216 516 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

118 697 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.0%

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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 37%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

37.211%

Financial autonomy (2024) ?
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

36.518%

Cash flow / Revenue (2024) ?
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

4.468%

Repayment capacity (2024) ?
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

1.196

Solvency indicators evolution
SOCIETE D'APPLICATION DES TECHNIQUES INDUSTRIELLES

Sector positioning

Debt ratio
37.21 2024
2019
2023
2024
Q1: 0.39
Med: 14.82
Q3: 43.12
Average -5 pts over 3 years

In 2024, the debt ratio of SOCIETE D'APPLICATION DES... (37.21) 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
36.52% 2024
2019
2023
2024
Q1: 8.98%
Med: 33.84%
Q3: 53.76%
Good

In 2024, the financial autonomy of SOCIETE D'APPLICATION DES... (36.5%) 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.

Repayment capacity
1.2 years 2024
2023
2024
Q1: 0.0 years
Med: 0.02 years
Q3: 0.73 years
Watch

In 2024, the repayment capacity of SOCIETE D'APPLICATION DES... (1.20) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 6.8x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

0.0

Interest coverage (2024) ?
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

6.798

Liquidity indicators evolution
SOCIETE D'APPLICATION DES TECHNIQUES INDUSTRIELLES

Sector positioning

Liquidity ratio
0.0 2024
2019
2023
2024
Q1: 146.43
Med: 209.51
Q3: 308.64
Watch -39 pts over 3 years

In 2024, the liquidity ratio of SOCIETE D'APPLICATION DES... (0.00) 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
6.8x 2024
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.95x
Excellent

In 2024, the interest coverage of SOCIETE D'APPLICATION DES... (6.8x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. Excellent situation: suppliers finance 51 days of the operating cycle (retail model). WCR is negative (-29 days): operations structurally generate cash.

Operating WCR (2024) ?
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

-632 717 €

Customer credit (2024) ?
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

0 j

Supplier credit (2024) ?
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

51 j

Inventory turnover (2024) ?
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 (2024) ?
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

-29 j

WCR and payment terms evolution
SOCIETE D'APPLICATION DES TECHNIQUES INDUSTRIELLES

Positioning of SOCIETE D'APPLICATION DES TECHNIQUES INDUSTRIELLES in its sector

Comparison with sector Travaux de plâtrerie

Valuation estimate

Based on 65 transactions of similar company sales in 2024, the value of SOCIETE D'APPLICATION DES TECHNIQUES INDUSTRIELLES is estimated at 787 141 € (range 433 855€ - 1 129 150€). With an EBITDA of 470 749€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.15x (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 2024
65 tx
433k€ 787k€ 1129k€
787 141 € Range: 433 855€ - 1 129 150€
NAF 4 année 2024 Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
470 749 € × 1.6x
Estimation 730 235 €
453 051€ - 1 011 410€
Revenue Multiple 30%
7 886 291 € × 0.15x
Estimation 1 151 760 €
597 819€ - 1 503 618€
Net Income Multiple 20%
118 697 € × 3.2x
Estimation 382 483 €
139 921€ - 861 800€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 65 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 de plâtrerie)

Compare SOCIETE D'APPLICATION DES TECHNIQUES INDUSTRIELLES with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de plâtrerie

Frequently asked questions about SOCIETE D'APPLICATION DES TECHNIQUES INDUSTRIELLES

What is the revenue of SOCIETE D'APPLICATION DES TECHNIQUES INDUSTRIELLES ?

The revenue of SOCIETE D'APPLICATION DES TECHNIQUES INDUSTRIELLES in 2024 is 7.9 M€.

Is SOCIETE D'APPLICATION DES TECHNIQUES INDUSTRIELLES profitable?

Yes, SOCIETE D'APPLICATION DES TECHNIQUES INDUSTRIELLES generated a net profit of 119 k€ in 2024.

Where is the headquarters of SOCIETE D'APPLICATION DES TECHNIQUES INDUSTRIELLES ?

The headquarters of SOCIETE D'APPLICATION DES TECHNIQUES INDUSTRIELLES is located in BEAUPREAU-EN-MAUGES (49110), in the department Maine-et-Loire.

Where to find the tax return of SOCIETE D'APPLICATION DES TECHNIQUES INDUSTRIELLES ?

The tax return of SOCIETE D'APPLICATION DES TECHNIQUES INDUSTRIELLES 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 SOCIETE D'APPLICATION DES TECHNIQUES INDUSTRIELLES operate?

SOCIETE D'APPLICATION DES TECHNIQUES INDUSTRIELLES operates in the sector Travaux de plâtrerie (NAF code 43.31Z). See the 'Sector positioning' section above to compare the company with its competitors.