ATELIER D'OEUVRES DE FORGE : revenue, balance sheet and financial ratios

ATELIER D'OEUVRES DE FORGE is a French company founded 31 years ago, specialized in the sector Travaux de menuiserie métallique et serrurerie. Based in HAUTEFORT (24390), this company of category PME shows in 2024 a revenue of 924 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 D'OEUVRES DE FORGE (SIREN 398403410)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 924 284 € N/C N/C N/C N/C N/C N/C N/C 1 178 159 €
Net income 16 573 € -97 805 € 94 573 € 5 493 € 145 406 € 179 488 € -86 907 € 52 816 € 29 245 €
EBITDA -3 189 € N/C N/C N/C N/C N/C N/C N/C 17 219 €
Net margin 1.8% N/C N/C N/C N/C N/C N/C N/C 2.5%

Revenue and income statement

In 2024, ATELIER D'OEUVRES DE FORGE achieves revenue of 924 k€. Activity remains stable over the period (CAGR: -3.0%). After deducting consumption (210 k€), gross margin stands at 714 k€, i.e. a rate of 77%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -3 k€, representing -0.3% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 17 k€, i.e. 1.8% 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

924 284 €

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

713 839 €

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

-3 189 €

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

-8 923 €

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

16 573 €

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

-0.3%

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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 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 43%. 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 4.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

41.686%

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

42.741%

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

2.845%

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

4.077

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

6.5%

Solvency indicators evolution
ATELIER D'OEUVRES DE FORGE

Sector positioning

Debt ratio
41.69 2024
2022
2023
2024
Q1: 3.86
Med: 18.7
Q3: 47.26
Average +9 pts over 3 years

In 2024, the debt ratio of ATELIER D'OEUVRES DE FORGE (41.69) 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
42.74% 2024
2022
2023
2024
Q1: 22.22%
Med: 43.8%
Q3: 59.91%
Average -14 pts over 3 years

In 2024, the financial autonomy of ATELIER D'OEUVRES DE FORGE (42.7%) 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
4.08 years 2024
2024
Q1: 0.0 years
Med: 0.34 years
Q3: 1.4 years
Watch

In 2024, the repayment capacity of ATELIER D'OEUVRES DE FORGE (4.08) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 218.86. 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

218.856

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

-128.191

Liquidity indicators evolution
ATELIER D'OEUVRES DE FORGE

Sector positioning

Liquidity ratio
218.86 2024
2022
2023
2024
Q1: 164.13
Med: 228.07
Q3: 326.05
Average -29 pts over 3 years

In 2024, the liquidity ratio of ATELIER D'OEUVRES DE FORGE (218.86) 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
-128.19x 2024
2024
Q1: 0.0x
Med: 0.52x
Q3: 3.51x
Watch

In 2024, the interest coverage of ATELIER D'OEUVRES DE FORGE (-128.2x) 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: 133 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 107 days. The company must finance 26 days of gap between collections and payments. Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 266 days of revenue, i.e. 682 k€ to permanently finance. Over 2016-2024, WCR increased by +799%, requiring additional financing.

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

682 177 €

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

133 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

107 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

12 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

266 j

WCR and payment terms evolution
ATELIER D'OEUVRES DE FORGE

Positioning of ATELIER D'OEUVRES DE FORGE in its sector

Comparison with sector Travaux de menuiserie métallique et serrurerie

Valuation estimate

Based on 51 transactions of similar company sales in 2024, the value of ATELIER D'OEUVRES DE FORGE is estimated at 101 891 € (range 50 318€ - 145 117€). The price/revenue ratio is 0.14x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
51 tx
50k€ 101k€ 145k€
101 891 € Range: 50 318€ - 145 117€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
924 284 € × 0.14x
Estimation 132 290 €
69 022€ - 156 290€
Net Income Multiple 20%
16 573 € × 3.4x
Estimation 56 294 €
22 264€ - 128 360€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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 D'OEUVRES DE FORGE with other companies in the same sector:

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

Frequently asked questions about ATELIER D'OEUVRES DE FORGE

What is the revenue of ATELIER D'OEUVRES DE FORGE ?

The revenue of ATELIER D'OEUVRES DE FORGE in 2024 is 924 k€.

Is ATELIER D'OEUVRES DE FORGE profitable?

Yes, ATELIER D'OEUVRES DE FORGE generated a net profit of 17 k€ in 2024.

Where is the headquarters of ATELIER D'OEUVRES DE FORGE ?

The headquarters of ATELIER D'OEUVRES DE FORGE is located in HAUTEFORT (24390), in the department Dordogne.

Where to find the tax return of ATELIER D'OEUVRES DE FORGE ?

The tax return of ATELIER D'OEUVRES DE FORGE 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 D'OEUVRES DE FORGE operate?

ATELIER D'OEUVRES DE FORGE 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.