SOCIETE DE TECHNOLOGIES APPLIQUEES AUX MATERIAUX : revenue, balance sheet and financial ratios

SOCIETE DE TECHNOLOGIES APPLIQUEES AUX MATERIAUX is a French company founded 30 years ago, specialized in the sector Activités spécialisées, scientifiques et techniques diverses. Based in DAGNEUX (01120), this company of category ETI shows in 2024 a revenue of 2.6 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 - SOCIETE DE TECHNOLOGIES APPLIQUEES AUX MATERIAUX (SIREN 403886005)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 562 315 € 5 071 640 € 1 880 970 € 808 718 € 499 009 € 1 166 525 € 1 600 207 € 1 018 104 € 992 829 €
Net income 95 681 € 177 370 € 66 720 € 27 768 € 16 546 € 42 572 € 50 053 € 31 614 € 30 693 €
EBITDA 120 826 € 240 036 € 89 394 € 37 912 € 23 072 € 53 676 € 75 380 € 47 483 € 46 339 €
Net margin 3.7% 3.5% 3.5% 3.4% 3.3% 3.6% 3.1% 3.1% 3.1%

Revenue and income statement

In 2024, SOCIETE DE TECHNOLOGIES APPLIQUEES AUX MATERIAUX achieves revenue of 2.6 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.6%. Significant drop of -49% vs 2023. After deducting consumption (2.4 M€), gross margin stands at 122 k€, i.e. a rate of 5%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 121 k€, representing 4.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 96 k€, i.e. 3.7% 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

2 562 315 €

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

121 980 €

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

120 826 €

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

120 827 €

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

95 681 €

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

4.7%

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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 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 53%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 3.7% 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

0.0%

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

53.092%

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

3.734%

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

0.0

Solvency indicators evolution
SOCIETE DE TECHNOLOGIES APPLIQUEES AUX MATERIAUX

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 4.67
Q3: 40.89
Excellent

In 2024, the debt ratio of SOCIETE DE TECHNOLOGIES A... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
53.09% 2024
2022
2023
2024
Q1: 4.58%
Med: 32.74%
Q3: 63.16%
Good -8 pts over 3 years

In 2024, the financial autonomy of SOCIETE DE TECHNOLOGIES A... (53.1%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.43 years
Excellent

In 2024, the repayment capacity of SOCIETE DE TECHNOLOGIES A... (0.00) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 200.81. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

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

200.806

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

0.31

Liquidity indicators evolution
SOCIETE DE TECHNOLOGIES APPLIQUEES AUX MATERIAUX

Sector positioning

Liquidity ratio
200.81 2024
2022
2023
2024
Q1: 144.63
Med: 259.05
Q3: 521.3
Average -14 pts over 3 years

In 2024, the liquidity ratio of SOCIETE DE TECHNOLOGIES A... (200.81) 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
0.31x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.45x
Good

In 2024, the interest coverage of SOCIETE DE TECHNOLOGIES A... (0.3x) 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: 106 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 86 days. The company must finance 20 days of gap between collections and payments. Overall, WCR represents 169 days of revenue, i.e. 1.2 M€ to permanently finance. Over 2016-2024, WCR increased by +289%, requiring additional financing.

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

1 203 878 €

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

106 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

86 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

169 j

WCR and payment terms evolution
SOCIETE DE TECHNOLOGIES APPLIQUEES AUX MATERIAUX

Positioning of SOCIETE DE TECHNOLOGIES APPLIQUEES AUX MATERIAUX in its sector

Comparison with sector Activités spécialisées, scientifiques et techniques diverses

Valuation estimate

Based on 98 transactions of similar company sales (all years), the value of SOCIETE DE TECHNOLOGIES APPLIQUEES AUX MATERIAUX is estimated at 581 571 € (range 162 598€ - 972 105€). With an EBITDA of 120 826€, the sector multiple of 3.5x is applied. The price/revenue ratio is 0.36x (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
98 tx
162k€ 581k€ 972k€
581 571 € Range: 162 598€ - 972 105€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
120 826 € × 3.5x
Estimation 418 571 €
104 298€ - 686 194€
Revenue Multiple 30%
2 562 315 € × 0.36x
Estimation 931 360 €
305 829€ - 1 575 914€
Net Income Multiple 20%
95 681 € × 4.9x
Estimation 464 393 €
93 502€ - 781 173€
How is this estimate calculated?

This estimate is based on the analysis of 98 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 (Activités spécialisées, scientifiques et techniques diverses)

Compare SOCIETE DE TECHNOLOGIES APPLIQUEES AUX MATERIAUX with other companies in the same sector:

Voir toutes les statistiques du secteur Activités spécialisées, scientifiques et techniques diverses

Frequently asked questions about SOCIETE DE TECHNOLOGIES APPLIQUEES AUX MATERIAUX

What is the revenue of SOCIETE DE TECHNOLOGIES APPLIQUEES AUX MATERIAUX ?

The revenue of SOCIETE DE TECHNOLOGIES APPLIQUEES AUX MATERIAUX in 2024 is 2.6 M€.

Is SOCIETE DE TECHNOLOGIES APPLIQUEES AUX MATERIAUX profitable?

Yes, SOCIETE DE TECHNOLOGIES APPLIQUEES AUX MATERIAUX generated a net profit of 96 k€ in 2024.

Where is the headquarters of SOCIETE DE TECHNOLOGIES APPLIQUEES AUX MATERIAUX ?

The headquarters of SOCIETE DE TECHNOLOGIES APPLIQUEES AUX MATERIAUX is located in DAGNEUX (01120), in the department Ain.

Where to find the tax return of SOCIETE DE TECHNOLOGIES APPLIQUEES AUX MATERIAUX ?

The tax return of SOCIETE DE TECHNOLOGIES APPLIQUEES AUX MATERIAUX 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 DE TECHNOLOGIES APPLIQUEES AUX MATERIAUX operate?

SOCIETE DE TECHNOLOGIES APPLIQUEES AUX MATERIAUX operates in the sector Activités spécialisées, scientifiques et techniques diverses (NAF code 74.90B). See the 'Sector positioning' section above to compare the company with its competitors.