ATELIER DE NORMANDIE SARL : revenue, balance sheet and financial ratios

ATELIER DE NORMANDIE SARL is a French company founded 27 years ago, specialized in the sector Fabrication d’autres meubles et industries connexes de l’ameublement. Based in L'ETANG-SALE (97427), this company of category PME shows in 2024 a revenue of 1.8 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 - ATELIER DE NORMANDIE SARL (SIREN 421106253)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 1 806 348 € 1 918 403 € 1 596 551 € 2 091 130 € 2 053 738 € 1 583 997 € 1 771 946 € 1 804 118 €
Net income 287 451 € 294 718 € 20 178 € 541 795 € 370 273 € 82 440 € 293 927 € 245 230 €
EBITDA 431 592 € 430 352 € 136 545 € 737 194 € 500 761 € 173 155 € 422 944 € 422 942 €
Net margin 15.9% 15.4% 1.3% 25.9% 18.0% 5.2% 16.6% 13.6%

Revenue and income statement

In 2024, ATELIER DE NORMANDIE SARL achieves revenue of 1.8 M€. Revenue is growing positively over 8 years (CAGR: +0.0%). Slight decline of -6% vs 2023. After deducting consumption (575 k€), gross margin stands at 1.2 M€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 432 k€, representing 23.9% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 287 k€, i.e. 15.9% 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

1 806 348 €

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

1 230 873 €

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

431 592 €

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

332 166 €

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

287 451 €

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

23.9%

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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 5%. 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 84%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 21.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

4.666%

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

83.597%

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

21.388%

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

0.222

Asset age ratio (2024) ?
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

24.1%

Solvency indicators evolution
ATELIER DE NORMANDIE SARL

Sector positioning

Debt ratio
4.67 2024
2022
2023
2024
Q1: 0.92
Med: 21.14
Q3: 74.6
Good

In 2024, the debt ratio of ATELIER DE NORMANDIE SARL (4.67) 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
83.6% 2024
2022
2023
2024
Q1: 7.98%
Med: 31.08%
Q3: 54.68%
Excellent

In 2024, the financial autonomy of ATELIER DE NORMANDIE SARL (83.6%) 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
0.22 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.43 years
Average -11 pts over 3 years

In 2024, the repayment capacity of ATELIER DE NORMANDIE SARL (0.22) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 538.74. 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 0.5x. 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

538.739

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

0.519

Liquidity indicators evolution
ATELIER DE NORMANDIE SARL

Sector positioning

Liquidity ratio
538.74 2024
2022
2023
2024
Q1: 131.19
Med: 215.69
Q3: 367.62
Excellent

In 2024, the liquidity ratio of ATELIER DE NORMANDIE SARL (538.74) 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
0.52x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.62x
Good -16 pts over 3 years

In 2024, the interest coverage of ATELIER DE NORMANDIE SARL (0.5x) 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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. The company must finance 24 days of gap between collections and payments. Overall, WCR represents 30 days of revenue, i.e. 152 k€ to permanently finance. Notable WCR improvement over the period (-64%), freeing up 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

151 932 €

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

47 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

23 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

30 j

WCR and payment terms evolution
ATELIER DE NORMANDIE SARL

Positioning of ATELIER DE NORMANDIE SARL in its sector

Comparison with sector Fabrication d’autres meubles et industries connexes de l’ameublement

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 329 173€ to 2 764 355€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
329k€ 1092k€ 2764k€
1 092 736 € Range: 329 173€ - 2 764 355€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 40 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 d’autres meubles et industries connexes de l’ameublement)

Compare ATELIER DE NORMANDIE SARL with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d’autres meubles et industries connexes de l’ameublement

Frequently asked questions about ATELIER DE NORMANDIE SARL

What is the revenue of ATELIER DE NORMANDIE SARL ?

The revenue of ATELIER DE NORMANDIE SARL in 2024 is 1.8 M€.

Is ATELIER DE NORMANDIE SARL profitable?

Yes, ATELIER DE NORMANDIE SARL generated a net profit of 287 k€ in 2024.

Where is the headquarters of ATELIER DE NORMANDIE SARL ?

The headquarters of ATELIER DE NORMANDIE SARL is located in L'ETANG-SALE (97427), in the department La Reunion.

Where to find the tax return of ATELIER DE NORMANDIE SARL ?

The tax return of ATELIER DE NORMANDIE SARL 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 DE NORMANDIE SARL operate?

ATELIER DE NORMANDIE SARL operates in the sector Fabrication d’autres meubles et industries connexes de l’ameublement (NAF code 31.09B). See the 'Sector positioning' section above to compare the company with its competitors.