L'ATELIER DU VITRAIL : revenue, balance sheet and financial ratios

L'ATELIER DU VITRAIL is a French company founded 66 years ago, specialized in the sector Fabrication et façonnage d'autres articles en verre, y compris verre technique. Based in LIMOGES (87000), this company of category PME shows in 2022 a revenue of 497 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

Historique financier - L'ATELIER DU VITRAIL (SIREN 760500710)
Kennzahl 2022 2021 2020 2019 2017 2016
Umsatz 497 495 € 403 512 € 268 325 € 441 290 € 542 255 € 597 342 €
Nettoergebnis -15 317 € 4 853 € 5 221 € -18 759 € 28 083 € -3 534 €
EBITDA -21 013 € -13 605 € 18 192 € -18 922 € 32 009 € -19 934 €
Nettomarge -3.1% 1.2% 1.9% -4.3% 5.2% -0.6%

Umsatz und Gewinn- und Verlustrechnung

In 2022, L'ATELIER DU VITRAIL achieves revenue of 497 k€. Activity remains stable over the period (CAGR: -3.0%). Vs 2021, growth of +23% (404 k€ -> 497 k€). After deducting consumption (80 k€), gross margin stands at 418 k€, i.e. a rate of 84%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -21 k€, representing -4.2% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -15 k€ (-3.1% of revenue), which will impact equity.

Umsatz (2022) ?
Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion

497 495 €

Bruttomarge (2022) ?
Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz

417 789 €

EBITDA (2022) ?
EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit

-21 013 €

EBIT (2022) ?
EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen

-47 633 €

Nettoergebnis (2022) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

-15 317 €

EBITDA-Marge (2022) ?
EBITDA-Marge
Definition
Misst die operative Rentabilität des Unternehmens.
Formel
(EBE / CA) x 100
Interpretation
> 10% : Gute Rentabilität
5-10% : Durchschnitt
< 5% : Faible

-4.0%

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Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 9%. 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 78%. 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 3.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Verschuldungsgrad (2022) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

8.764%

Finanzielle Autonomie (2022) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

77.915%

Cashflow / Umsatz (2022) ?
Cashflow / Umsatz
Definition
Capacité d'autofinancement rapportée au chiffre d'affaires.
Formel
(CAF / CA) x 100
Interpretation
Je höher das Verhältnis, desto mehr Liquidität generiert das Unternehmen

2.132%

Rückzahlungsfähigkeit (2022) ?
Rückzahlungsfähigkeit
Definition
Anzahl der Jahre zur Schuldenrückzahlung mit dem Cashflow.
Formel
Dettes financières / CAF
Interpretation
< 3 Jahre : Ausgezeichnet
3-5 Jahre : Angemessen
> 5 Jahre : Attention

3.655

Anlagenaltersquote (2022) ?
Anlagenaltersquote
Definition
Misst den Abnutzungsgrad des Sachanlagevermögens.
Formel
Kumulierte Abschreibungen / Bruttoanlagevermögen x 100
Interpretation
< 50% : Neue Anlagen
50-70% : Normale Abnutzung
> 70% : Alternde Anlagen

11.8%

Entwicklung der Solvenzkennzahlen
L'ATELIER DU VITRAIL

Positionnement sectoriel

Debt ratio
8.76 2022
2020
2021
2022
Q1: 0.41
Méd: 23.88
Q3: 85.67
Good -9 pts über 3 Jahre

In 2022, the debt ratio of L'ATELIER DU VITRAIL (8.76) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
77.92% 2022
2020
2021
2022
Q1: 25.55%
Méd: 42.85%
Q3: 67.49%
Excellent

In 2022, the financial autonomy of L'ATELIER DU VITRAIL (77.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
3.65 years 2022
2020
2021
2022
Q1: 0.0 years
Méd: 0.52 years
Q3: 3.65 years
Average +14 pts über 3 Jahre

In 2022, the repayment capacity of L'ATELIER DU VITRAIL (3.65) 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.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 569.73. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquiditätsquote (2022) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

569.732

Zinsdeckung (2022) ?
Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Formel
EBIT / Zinsaufwendungen
Interpretation
> 3 : Komfortabel
1.5-3 : Acceptable
< 1.5 : Risiko

-2.227

Entwicklung der Liquiditätskennzahlen
L'ATELIER DU VITRAIL

Positionnement sectoriel

Liquidity ratio
569.73 2022
2020
2021
2022
Q1: 184.62
Méd: 272.82
Q3: 437.41
Excellent

In 2022, the liquidity ratio of L'ATELIER DU VITRAIL (569.73) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-2.23x 2022
2020
2021
2022
Q1: 0.0x
Méd: 0.22x
Q3: 2.64x
Watch -50 pts über 3 Jahre

In 2022, the interest coverage of L'ATELIER DU VITRAIL (-2.2x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

Umlaufvermögensbedarf und Zahlungsfristen

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 154 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. The gap of 128 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 162 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 294 days of revenue, i.e. 406 k€ to permanently finance. Over 2016-2022, WCR increased by +28%, requiring additional financing.

Operatives Working Capital (2022) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

405 916 €

Kundenforderungen (2022) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

154 j

Lieferantenverbindlichkeiten (2022) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

26 j

Lagerumschlag (2022) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

162 j

Working Capital in Umsatztagen (2022) ?
Working Capital in Umsatztagen
Definition
Drückt den Betriebskapitalbedarf in Umsatztagen aus.
Formel
(BFR exploitation / CA) x 360
Interpretation
Je weniger Tage, desto besser das Working Capital Management

294 j

Entwicklung des Working Capital und der Zahlungsfristen
L'ATELIER DU VITRAIL

Positionnement de L'ATELIER DU VITRAIL dans son secteur

Vergleich mit der Branche Fabrication et façonnage d'autres articles en verre, y compris verre technique

Bewertungsschätzung

Based on 228 transactions of similar company sales (all years), the value of L'ATELIER DU VITRAIL is estimated at 63 725 € (range 43 960€ - 189 494€). The price/revenue ratio is 0.13x (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.

Estimated enterprise value 2022
228 transactions
43k€ 63k€ 189k€
63 725 € Range: 43 960€ - 189 494€
Section all-time Aggregated at NAF section level

Valuation method used

Revenue Multiple
497 495 € × 0.13x = 63 725 €
Range: 43 961€ - 189 494€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 228 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 (Fabrication et façonnage d'autres articles en verre, y compris verre technique)

Compare L'ATELIER DU VITRAIL with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication et façonnage d'autres articles en verre, y compris verre technique

Frequently asked questions about L'ATELIER DU VITRAIL

What is the revenue of L'ATELIER DU VITRAIL ?

The revenue of L'ATELIER DU VITRAIL in 2022 is 497 k€.

Is L'ATELIER DU VITRAIL profitable?

L'ATELIER DU VITRAIL recorded a net loss in 2022.

Where is the headquarters of L'ATELIER DU VITRAIL ?

The headquarters of L'ATELIER DU VITRAIL is located in LIMOGES (87000), in the department Haute-Vienne.

Where to find the tax return of L'ATELIER DU VITRAIL ?

The tax return of L'ATELIER DU VITRAIL 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 L'ATELIER DU VITRAIL operate?

L'ATELIER DU VITRAIL operates in the sector Fabrication et façonnage d'autres articles en verre, y compris verre technique (NAF code 23.19Z). See the 'Sector positioning' section above to compare the company with its competitors.