ATELIER DU GRAIN D'ORGE : revenue, balance sheet and financial ratios

ATELIER DU GRAIN D'ORGE is a French company founded 29 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in GRANE (26400), this company of category PME shows in 2024 a revenue of 302 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 DU GRAIN D'ORGE (SIREN 409705084)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016
Revenue 301 707 € 287 825 € 268 688 € 168 000 € 172 967 € 210 279 € 295 737 € 527 849 €
Net income -107 107 € 116 720 € 73 369 € 42 226 € 22 243 € 26 455 € 1 572 € 19 232 €
EBITDA 211 252 € 170 339 € 86 862 € 63 885 € 43 360 € 51 296 € -6 035 € 5 260 €
Net margin -35.5% 40.6% 27.3% 25.1% 12.9% 12.6% 0.5% 3.6%

Revenue and income statement

In 2024, ATELIER DU GRAIN D'ORGE achieves revenue of 302 k€. Revenue is declining over the period 2016-2024 (CAGR: -6.8%). Vs 2023: +5%. After deducting consumption (5 k€), gross margin stands at 297 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 211 k€, representing 70.0% of revenue. Positive scissor effect: EBITDA margin improves by +10.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -107 k€ (-35.5% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

301 707 €

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

297 031 €

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

211 252 €

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

-104 553 €

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

-107 107 €

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

70.0%

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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 38%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 16%. 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

37.719%

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

15.875%

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

-18.777%

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

-1.189

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

24.5%

Solvency indicators evolution
ATELIER DU GRAIN D'ORGE

Sector positioning

Debt ratio
37.72 2024
2022
2023
2024
Q1: -21.14
Med: 5.94
Q3: 146.94
Average +8 pts over 3 years

In 2024, the debt ratio of ATELIER DU GRAIN D'ORGE (37.72) 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
15.88% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.48%
Q3: 73.8%
Average +14 pts over 3 years

In 2024, the financial autonomy of ATELIER DU GRAIN D'ORGE (15.9%) 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
-1.19 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.6 years
Excellent

In 2024, the repayment capacity of ATELIER DU GRAIN D'ORGE (-1.19) 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 139.87. 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 1.5x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

139.872

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

1.542

Liquidity indicators evolution
ATELIER DU GRAIN D'ORGE

Sector positioning

Liquidity ratio
139.87 2024
2022
2023
2024
Q1: 83.3
Med: 307.78
Q3: 1321.87
Average -19 pts over 3 years

In 2024, the liquidity ratio of ATELIER DU GRAIN D'ORGE (139.87) 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
1.54x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Good +27 pts over 3 years

In 2024, the interest coverage of ATELIER DU GRAIN D'ORGE (1.5x) 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: 236 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 412 days. Excellent situation: suppliers finance 176 days of the operating cycle (retail model). Overall, WCR represents 61 days of revenue, i.e. 51 k€ to permanently finance. Notable WCR improvement over the period (-46%), 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

51 444 €

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

236 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

412 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

61 j

WCR and payment terms evolution
ATELIER DU GRAIN D'ORGE

Positioning of ATELIER DU GRAIN D'ORGE in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of ATELIER DU GRAIN D'ORGE is estimated at 830 621 € (range 230 587€ - 1 489 846€). With an EBITDA of 211 252€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (in line with sector norms). 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
169 transactions
230k€ 830k€ 1489k€
830 621 € Range: 230 587€ - 1 489 846€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
211 252 € × 5.6x
Estimation 1 182 975 €
313 141€ - 2 111 464€
Revenue Multiple 30%
301 707 € × 0.81x
Estimation 243 365 €
92 998€ - 453 817€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare ATELIER DU GRAIN D'ORGE with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about ATELIER DU GRAIN D'ORGE

What is the revenue of ATELIER DU GRAIN D'ORGE ?

The revenue of ATELIER DU GRAIN D'ORGE in 2024 is 302 k€.

Is ATELIER DU GRAIN D'ORGE profitable?

ATELIER DU GRAIN D'ORGE recorded a net loss in 2024.

Where is the headquarters of ATELIER DU GRAIN D'ORGE ?

The headquarters of ATELIER DU GRAIN D'ORGE is located in GRANE (26400), in the department Drome.

Where to find the tax return of ATELIER DU GRAIN D'ORGE ?

The tax return of ATELIER DU GRAIN D'ORGE 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 DU GRAIN D'ORGE operate?

ATELIER DU GRAIN D'ORGE operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.