ATELIER DE SERRURERIE INDUSTRIELLE : revenue, balance sheet and financial ratios

ATELIER DE SERRURERIE INDUSTRIELLE is a French company founded 5 years ago, specialized in the sector Travaux de menuiserie métallique et serrurerie. Based in SAINT-MAURICE-DE-CAZEVIEILLE (30360), this company of category PME shows in 2023 a revenue of 375 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 DE SERRURERIE INDUSTRIELLE (SIREN 892095167)
Indicator 2023 2022
Revenue 374 816 € 432 222 €
Net income 54 198 € 113 533 €
EBITDA 70 722 € 139 175 €
Net margin 14.5% 26.3%

Revenue and income statement

In 2023, ATELIER DE SERRURERIE INDUSTRIELLE achieves revenue of 375 k€. Significant drop of -13% vs 2022. After deducting consumption (136 k€), gross margin stands at 239 k€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 71 k€, representing 18.9% of revenue. Warning negative scissor effect: despite revenue change (-13%), EBITDA varies by -49%, reducing margin by 13.3 pts. This reflects costs rising faster than 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 54 k€, i.e. 14.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

374 816 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

238 689 €

EBITDA (2023) ?
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

70 722 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

68 350 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

54 198 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

18.7%

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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 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 54%. 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 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.0% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

40.117%

Financial autonomy (2023) ?
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

54.241%

Cash flow / Revenue (2023) ?
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

14.97%

Repayment capacity (2023) ?
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

1.524

Asset age ratio (2023) ?
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

71.7%

Solvency indicators evolution
ATELIER DE SERRURERIE INDUSTRIELLE

Sector positioning

Debt ratio
40.12 2023
2022
2023
Q1: 4.19
Med: 21.58
Q3: 56.76
Average +9 pts over 2 years

In 2023, the debt ratio of ATELIER DE SERRURERIE IND... (40.12) 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
54.24% 2023
2022
2023
Q1: 20.51%
Med: 40.13%
Q3: 56.97%
Good

In 2023, the financial autonomy of ATELIER DE SERRURERIE IND... (54.2%) 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
1.52 years 2023
2022
2023
Q1: 0.0 years
Med: 0.44 years
Q3: 1.7 years
Average +25 pts over 2 years

In 2023, the repayment capacity of ATELIER DE SERRURERIE IND... (1.52) 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 358.07. 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 2.5x. Financial charges are adequately covered by operations.

Liquidity ratio (2023) ?
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

358.071

Interest coverage (2023) ?
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

2.479

Liquidity indicators evolution
ATELIER DE SERRURERIE INDUSTRIELLE

Sector positioning

Liquidity ratio
358.07 2023
2022
2023
Q1: 159.56
Med: 221.84
Q3: 308.26
Excellent +9 pts over 2 years

In 2023, the liquidity ratio of ATELIER DE SERRURERIE IND... (358.07) 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
2.48x 2023
2022
2023
Q1: 0.0x
Med: 0.62x
Q3: 3.0x
Good +19 pts over 2 years

In 2023, the interest coverage of ATELIER DE SERRURERIE IND... (2.5x) 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: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 87 days. Excellent situation: suppliers finance 33 days of the operating cycle (retail model). Inventory turnover is 204 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 278 days of revenue, i.e. 289 k€ to permanently finance.

Operating WCR (2023) ?
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

289 182 €

Customer credit (2023) ?
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

54 j

Supplier credit (2023) ?
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

87 j

Inventory turnover (2023) ?
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

204 j

WCR in days of revenue (2023) ?
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

278 j

WCR and payment terms evolution
ATELIER DE SERRURERIE INDUSTRIELLE

Positioning of ATELIER DE SERRURERIE INDUSTRIELLE in its sector

Comparison with sector Travaux de menuiserie métallique et serrurerie

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 42 831€ to 184 130€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
42k€ 89k€ 184k€
89 085 € Range: 42 831€ - 184 130€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 menuiserie métallique et serrurerie)

Compare ATELIER DE SERRURERIE INDUSTRIELLE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie métallique et serrurerie

Frequently asked questions about ATELIER DE SERRURERIE INDUSTRIELLE

What is the revenue of ATELIER DE SERRURERIE INDUSTRIELLE ?

The revenue of ATELIER DE SERRURERIE INDUSTRIELLE in 2023 is 375 k€.

Is ATELIER DE SERRURERIE INDUSTRIELLE profitable?

Yes, ATELIER DE SERRURERIE INDUSTRIELLE generated a net profit of 54 k€ in 2023.

Where is the headquarters of ATELIER DE SERRURERIE INDUSTRIELLE ?

The headquarters of ATELIER DE SERRURERIE INDUSTRIELLE is located in SAINT-MAURICE-DE-CAZEVIEILLE (30360), in the department Gard.

Where to find the tax return of ATELIER DE SERRURERIE INDUSTRIELLE ?

The tax return of ATELIER DE SERRURERIE INDUSTRIELLE 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 SERRURERIE INDUSTRIELLE operate?

ATELIER DE SERRURERIE INDUSTRIELLE operates in the sector Travaux de menuiserie métallique et serrurerie (NAF code 43.32B). See the 'Sector positioning' section above to compare the company with its competitors.