ATELIER FONTANA DELLA GIUSTINA ARCHITECTES : revenue, balance sheet and financial ratios

ATELIER FONTANA DELLA GIUSTINA ARCHITECTES is a French company founded 14 years ago, specialized in the sector Activités d'architecture . Based in MONTREUIL (93100), this company of category PME shows in 2023 a revenue of 96 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 FONTANA DELLA GIUSTINA ARCHITECTES (SIREN 750566929)
Indicator 2023 2022 2021 2020 2019 2018
Revenue 96 410 € 117 169 € 154 943 € 155 991 € 148 150 € 98 699 €
Net income -64 894 € 10 502 € 29 053 € 15 067 € 21 958 € 23 412 €
EBITDA -57 375 € -36 441 € 27 770 € 31 400 € 44 203 € 23 389 €
Net margin -67.3% 9.0% 18.8% 9.7% 14.8% 23.7%

Revenue and income statement

In 2023, ATELIER FONTANA DELLA GIUSTINA ARCHITECTES achieves revenue of 96 k€. Activity remains stable over the period (CAGR: -0.5%). Significant drop of -18% vs 2022. After deducting consumption (0 €), gross margin stands at 96 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 -57 k€, representing -59.5% of revenue. Warning negative scissor effect: despite revenue change (-18%), EBITDA varies by -57%, reducing margin by 28.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -65 k€ (-67.3% of revenue), which will impact equity.

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

96 410 €

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

96 410 €

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

-57 375 €

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

-62 583 €

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

-64 894 €

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

-59.5%

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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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory.

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

31.12%

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

38.593%

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

-62.085%

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

-0.105

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

11.9%

Solvency indicators evolution
ATELIER FONTANA DELLA GIUSTINA ARCHITECTES

Sector positioning

Debt ratio
31.12 2023
2021
2022
2023
Q1: 0.69
Med: 15.75
Q3: 52.15
Average +33 pts over 3 years

In 2023, the debt ratio of ATELIER FONTANA DELLA GIU... (31.12) 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
38.59% 2023
2021
2022
2023
Q1: 19.83%
Med: 46.54%
Q3: 66.26%
Average -14 pts over 3 years

In 2023, the financial autonomy of ATELIER FONTANA DELLA GIU... (38.6%) 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
-0.1 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.1 years
Q3: 1.49 years
Excellent -15 pts over 3 years

In 2023, the repayment capacity of ATELIER FONTANA DELLA GIU... (-0.10) 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 166.74. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

166.74

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

0.0

Liquidity indicators evolution
ATELIER FONTANA DELLA GIUSTINA ARCHITECTES

Sector positioning

Liquidity ratio
166.74 2023
2021
2022
2023
Q1: 170.24
Med: 262.65
Q3: 424.26
Watch

In 2023, the liquidity ratio of ATELIER FONTANA DELLA GIU... (166.74) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.17x
Average

In 2023, the interest coverage of ATELIER FONTANA DELLA GIU... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 155 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. The gap of 123 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 100 days of revenue, i.e. 27 k€ to permanently finance. Over 2018-2023, WCR increased by +43%, 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

26 798 €

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

155 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

32 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

0 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

100 j

WCR and payment terms evolution
ATELIER FONTANA DELLA GIUSTINA ARCHITECTES

Positioning of ATELIER FONTANA DELLA GIUSTINA ARCHITECTES in its sector

Comparison with sector Activités d'architecture

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 17 014€ to 26 309€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
17k€ 20k€ 26k€
20 861 € Range: 17 014€ - 26 309€
NAF 5 all-time

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 (Activités d'architecture )

Compare ATELIER FONTANA DELLA GIUSTINA ARCHITECTES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités d'architecture

Frequently asked questions about ATELIER FONTANA DELLA GIUSTINA ARCHITECTES

What is the revenue of ATELIER FONTANA DELLA GIUSTINA ARCHITECTES ?

The revenue of ATELIER FONTANA DELLA GIUSTINA ARCHITECTES in 2023 is 96 k€.

Is ATELIER FONTANA DELLA GIUSTINA ARCHITECTES profitable?

ATELIER FONTANA DELLA GIUSTINA ARCHITECTES recorded a net loss in 2023.

Where is the headquarters of ATELIER FONTANA DELLA GIUSTINA ARCHITECTES ?

The headquarters of ATELIER FONTANA DELLA GIUSTINA ARCHITECTES is located in MONTREUIL (93100), in the department Seine-Saint-Denis.

Where to find the tax return of ATELIER FONTANA DELLA GIUSTINA ARCHITECTES ?

The tax return of ATELIER FONTANA DELLA GIUSTINA ARCHITECTES 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 FONTANA DELLA GIUSTINA ARCHITECTES operate?

ATELIER FONTANA DELLA GIUSTINA ARCHITECTES operates in the sector Activités d'architecture (NAF code 71.11Z). See the 'Sector positioning' section above to compare the company with its competitors.