Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

ATELIER DES MAINS D'OR : revenue, balance sheet and financial ratios

ATELIER DES MAINS D'OR is a French company founded 2 years ago, specialized in the sector Autres enseignements. Based in LAVAU (10150), this company of category PME shows in 2024 a revenue of 236 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 DES MAINS D'OR (SIREN 981378904)
Indicator 2024
Revenue 235 576 €
Net income 288 €
EBITDA -6 793 €
Net margin 0.1%

Revenue and income statement

In 2024, ATELIER DES MAINS D'OR achieves revenue of 236 k€. After deducting consumption (0 €), gross margin stands at 236 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 -7 k€, representing -2.9% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 288 €, i.e. 0.1% 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

235 576 €

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

235 576 €

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

-6 793 €

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

-1 240 €

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

288 €

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

-2.9%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 412%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

411.771%

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

8.812%

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

-3.542%

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

-5.077

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

85.3%

Solvency indicators evolution
ATELIER DES MAINS D'OR

Sector positioning

Debt ratio
411.77 2024
2024
Q1: 0.0
Med: 0.56
Q3: 38.78
Average

In 2024, the debt ratio of ATELIER DES MAINS D'OR (411.77) 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
8.81% 2024
2024
Q1: 0.0%
Med: 17.39%
Q3: 51.77%
Average

In 2024, the financial autonomy of ATELIER DES MAINS D'OR (8.8%) 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
-5.08 years 2024
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.54 years
Excellent

In 2024, the repayment capacity of ATELIER DES MAINS D'OR (-5.08) 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 134.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

134.055

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

-20.065

Liquidity indicators evolution
ATELIER DES MAINS D'OR

Sector positioning

Liquidity ratio
134.06 2024
2024
Q1: 114.25
Med: 223.1
Q3: 458.59
Average

In 2024, the liquidity ratio of ATELIER DES MAINS D'OR (134.06) 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
-20.07x 2024
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.29x
Watch

In 2024, the interest coverage of ATELIER DES MAINS D'OR (-20.1x) 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.

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: 83 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 106 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Overall, WCR represents 31 days of revenue, i.e. 20 k€ to permanently finance.

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

20 302 €

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

83 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

106 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

31 j

WCR and payment terms evolution
ATELIER DES MAINS D'OR

Positioning of ATELIER DES MAINS D'OR in its sector

Comparison with sector Autres enseignements

Valuation estimate

Based on 134 transactions of similar company sales (all years), the value of ATELIER DES MAINS D'OR is estimated at 50 860 € (range 16 982€ - 100 610€). 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 2024
134 transactions
16k€ 50k€ 100k€
50 860 € Range: 16 982€ - 100 610€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
235 576 € × 0.36x
Estimation 84 204 €
28 094€ - 164 635€
Net Income Multiple 20%
288 € × 2.9x
Estimation 846 €
316€ - 4 574€
How is this estimate calculated?

This estimate is based on the analysis of 134 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 enseignements)

Compare ATELIER DES MAINS D'OR with other companies in the same sector:

Voir toutes les statistiques du secteur Autres enseignements

Frequently asked questions about ATELIER DES MAINS D'OR

What is the revenue of ATELIER DES MAINS D'OR ?

The revenue of ATELIER DES MAINS D'OR in 2024 is 236 k€.

Is ATELIER DES MAINS D'OR profitable?

Yes, ATELIER DES MAINS D'OR generated a net profit of 288€ in 2024.

Where is the headquarters of ATELIER DES MAINS D'OR ?

The headquarters of ATELIER DES MAINS D'OR is located in LAVAU (10150), in the department Aube.

Where to find the tax return of ATELIER DES MAINS D'OR ?

The tax return of ATELIER DES MAINS D'OR 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 MAINS D'OR operate?

ATELIER DES MAINS D'OR operates in the sector Autres enseignements (NAF code 85.59B). See the 'Sector positioning' section above to compare the company with its competitors.