ATELIER DES CHEVRONS : revenue, balance sheet and financial ratios

ATELIER DES CHEVRONS is a French company founded 15 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in LIMEIL-BREVANNES (94450), this company of category PME shows in 2023 a revenue of 683 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ATELIER DES CHEVRONS (SIREN 531560225)
Indicator 2023 2022 2019 2018 2017 2016
Revenue 682 961 € 572 175 € 290 079 € 290 889 € 260 544 € 259 156 €
Net income 21 263 € 45 471 € -5 290 € 787 € 7 609 € 10 590 €
EBITDA 19 319 € 51 786 € -2 124 € 4 039 € 10 329 € 13 176 €
Net margin 3.1% 7.9% -1.8% 0.3% 2.9% 4.1%

Revenue and income statement

In 2023, ATELIER DES CHEVRONS achieves revenue of 683 k€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +14.8%. Vs 2022, growth of +19% (572 k€ -> 683 k€). After deducting consumption (252 k€), gross margin stands at 431 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 19 k€, representing 2.8% of revenue. Warning negative scissor effect: despite revenue change (+19%), EBITDA varies by -63%, reducing margin by 6.2 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 21 k€, i.e. 3.1% 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

682 961 €

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

431 033 €

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

19 319 €

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

8 905 €

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

21 263 €

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

2.8%

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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 76%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

76.106%

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

23.1%

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

3.859%

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

1.794

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

68.4%

Solvency indicators evolution
ATELIER DES CHEVRONS

Sector positioning

Debt ratio
76.11 2023
2019
2022
2023
Q1: 5.17
Med: 28.2
Q3: 82.06
Average +28 pts over 3 years

In 2023, the debt ratio of ATELIER DES CHEVRONS (76.11) 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
23.1% 2023
2019
2022
2023
Q1: 19.25%
Med: 41.82%
Q3: 60.17%
Average

In 2023, the financial autonomy of ATELIER DES CHEVRONS (23.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
1.79 years 2023
2019
2022
2023
Q1: 0.0 years
Med: 0.6 years
Q3: 2.26 years
Average +43 pts over 3 years

In 2023, the repayment capacity of ATELIER DES CHEVRONS (1.79) 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 140.98. 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 2.6x. 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

140.981

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

2.604

Liquidity indicators evolution
ATELIER DES CHEVRONS

Sector positioning

Liquidity ratio
140.98 2023
2019
2022
2023
Q1: 141.2
Med: 208.66
Q3: 306.13
Average

In 2023, the liquidity ratio of ATELIER DES CHEVRONS (140.98) 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
2.6x 2023
2019
2022
2023
Q1: 0.0x
Med: 0.65x
Q3: 3.57x
Good +42 pts over 3 years

In 2023, the interest coverage of ATELIER DES CHEVRONS (2.6x) 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: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 28 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 67 days of revenue, i.e. 128 k€ to permanently finance. Over 2016-2023, WCR increased by +609%, requiring additional financing.

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

127 857 €

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

50 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

55 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

28 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

67 j

WCR and payment terms evolution
ATELIER DES CHEVRONS

Positioning of ATELIER DES CHEVRONS in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 139 transactions of similar company sales in 2023, the value of ATELIER DES CHEVRONS is estimated at 135 482 € (range 79 624€ - 234 274€). With an EBITDA of 19 319€, the sector multiple of 4.1x 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 2023
139 transactions
79k€ 135k€ 234k€
135 482 € Range: 79 624€ - 234 274€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
19 319 € × 4.1x
Estimation 79 041 €
39 999€ - 135 273€
Revenue Multiple 30%
682 961 € × 0.36x
Estimation 242 549 €
165 516€ - 391 012€
Net Income Multiple 20%
21 263 € × 5.5x
Estimation 115 987 €
49 850€ - 246 672€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 139 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 (Entretien et réparation de véhicules automobiles légers)

Compare ATELIER DES CHEVRONS with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about ATELIER DES CHEVRONS

What is the revenue of ATELIER DES CHEVRONS ?

The revenue of ATELIER DES CHEVRONS in 2023 is 683 k€.

Is ATELIER DES CHEVRONS profitable?

Yes, ATELIER DES CHEVRONS generated a net profit of 21 k€ in 2023.

Where is the headquarters of ATELIER DES CHEVRONS ?

The headquarters of ATELIER DES CHEVRONS is located in LIMEIL-BREVANNES (94450), in the department Val-de-Marne.

Where to find the tax return of ATELIER DES CHEVRONS ?

The tax return of ATELIER DES CHEVRONS 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 DES CHEVRONS operate?

ATELIER DES CHEVRONS operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.