ATELIER BACHAGE DU CENTRE A MATUSSIERE : revenue, balance sheet and financial ratios

ATELIER BACHAGE DU CENTRE A MATUSSIERE is a French company founded 51 years ago, specialized in the sector Autres activités de soutien aux entreprises n.c.a.. Based in LEMPDES (63370), this company of category PME shows in 2022 a revenue of 560 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

Financial history - ATELIER BACHAGE DU CENTRE A MATUSSIERE (SIREN 323126920)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 559 520 € 682 060 € 774 546 € 1 769 421 € 5 326 705 € 9 845 643 € 7 913 494 €
Net income 701 222 € 228 178 € 177 690 € -40 077 € 27 183 € 78 506 € 89 024 €
EBITDA 12 694 € 110 460 € 106 895 € -724 207 € -676 182 € 183 539 € 160 322 €
Net margin 125.3% 33.5% 22.9% -2.3% 0.5% 0.8% 1.1%

Revenue and income statement

In 2022, ATELIER BACHAGE DU CENTRE A MATUSSIERE achieves revenue of 560 k€. Revenue is declining over the period 2016-2022 (CAGR: -35.7%). Significant drop of -18% vs 2021. After deducting consumption (149 €), gross margin stands at 559 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 2.3% of revenue. Warning negative scissor effect: despite revenue change (-18%), EBITDA varies by -89%, reducing margin by 13.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 701 k€, i.e. 125.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

559 520 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

559 371 €

EBITDA (2022) ?
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

12 694 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-10 051 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

701 222 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.3%

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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 96%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.047%

Financial autonomy (2022) ?
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

96.416%

Cash flow / Revenue (2022) ?
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

-1.66%

Repayment capacity (2022) ?
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

-0.099

Asset age ratio (2022) ?
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

7.7%

Solvency indicators evolution
ATELIER BACHAGE DU CENTRE A MATUSSIERE

Sector positioning

Debt ratio
0.05 2022
2020
2021
2022
Q1: 0.0
Med: 5.28
Q3: 57.62
Good -44 pts over 3 years

In 2022, the debt ratio of ATELIER BACHAGE DU CENTRE... (0.05) 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
96.42% 2022
2020
2021
2022
Q1: 5.67%
Med: 33.2%
Q3: 66.8%
Excellent +9 pts over 3 years

In 2022, the financial autonomy of ATELIER BACHAGE DU CENTRE... (96.4%) 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
-0.1 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.23 years
Excellent -50 pts over 3 years

In 2022, the repayment capacity of ATELIER BACHAGE DU CENTRE... (-0.10) 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 4623.64. 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 80.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

4623.639

Interest coverage (2022) ?
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

80.44

Liquidity indicators evolution
ATELIER BACHAGE DU CENTRE A MATUSSIERE

Sector positioning

Liquidity ratio
4623.64 2022
2020
2021
2022
Q1: 117.17
Med: 210.05
Q3: 493.05
Excellent +18 pts over 3 years

In 2022, the liquidity ratio of ATELIER BACHAGE DU CENTRE... (4623.64) 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
80.44x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.76x
Excellent

In 2022, the interest coverage of ATELIER BACHAGE DU CENTRE... (80.4x) 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: 65 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 14 days. The gap of 51 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 435 days of revenue, i.e. 676 k€ to permanently finance. Notable WCR improvement over the period (-51%), freeing up cash.

Operating WCR (2022) ?
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

675 995 €

Customer credit (2022) ?
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

65 j

Supplier credit (2022) ?
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

14 j

Inventory turnover (2022) ?
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 (2022) ?
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

435 j

WCR and payment terms evolution
ATELIER BACHAGE DU CENTRE A MATUSSIERE

Positioning of ATELIER BACHAGE DU CENTRE A MATUSSIERE in its sector

Comparison with sector Autres activités de soutien aux entreprises n.c.a.

Valuation estimate

Based on 131 transactions of similar company sales (all years), the value of ATELIER BACHAGE DU CENTRE A MATUSSIERE is estimated at 555 581 € (range 178 231€ - 1 535 005€). With an EBITDA of 12 694€, the sector multiple of 4.8x 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.

Estimated enterprise value 2022
131 transactions
178k€ 555k€ 1535k€
555 581 € Range: 178 231€ - 1 535 005€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
12 694 € × 4.8x
Estimation 61 563 €
18 486€ - 105 908€
Revenue Multiple 30%
559 520 € × 0.36x
Estimation 199 532 €
99 656€ - 377 151€
Net Income Multiple 20%
701 222 € × 3.3x
Estimation 2 324 698 €
695 457€ - 6 844 529€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 (Autres activités de soutien aux entreprises n.c.a.)

Compare ATELIER BACHAGE DU CENTRE A MATUSSIERE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités de soutien aux entreprises n.c.a.

Frequently asked questions about ATELIER BACHAGE DU CENTRE A MATUSSIERE

What is the revenue of ATELIER BACHAGE DU CENTRE A MATUSSIERE ?

The revenue of ATELIER BACHAGE DU CENTRE A MATUSSIERE in 2022 is 560 k€.

Is ATELIER BACHAGE DU CENTRE A MATUSSIERE profitable?

Yes, ATELIER BACHAGE DU CENTRE A MATUSSIERE generated a net profit of 701 k€ in 2022.

Where is the headquarters of ATELIER BACHAGE DU CENTRE A MATUSSIERE ?

The headquarters of ATELIER BACHAGE DU CENTRE A MATUSSIERE is located in LEMPDES (63370), in the department Puy-de-Dome.

Where to find the tax return of ATELIER BACHAGE DU CENTRE A MATUSSIERE ?

The tax return of ATELIER BACHAGE DU CENTRE A MATUSSIERE 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 ATELIER BACHAGE DU CENTRE A MATUSSIERE operate?

ATELIER BACHAGE DU CENTRE A MATUSSIERE operates in the sector Autres activités de soutien aux entreprises n.c.a. (NAF code 82.99Z). See the 'Sector positioning' section above to compare the company with its competitors.