ATELIER GROLL LOTISSEMENTS : revenue, balance sheet and financial ratios

ATELIER GROLL LOTISSEMENTS is a French company founded 12 years ago, specialized in the sector Promotion immobilière de logements. Based in SASSENAGE (38360), this company of category PME shows in 2023 a revenue of 2.1 M€. 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 GROLL LOTISSEMENTS (SIREN 801235565)
Indicator 2023 2021 2020 2019 2018 2017 2016
Revenue 2 135 707 € 430 515 € 1 145 495 € 936 729 € 991 592 € 1 834 927 € 156 881 €
Net income 77 835 € 80 600 € 173 363 € 80 974 € 13 128 € 195 936 € -43 744 €
EBITDA 96 334 € 98 429 € 52 800 € 103 556 € 39 687 € 161 071 € -35 682 €
Net margin 3.6% 18.7% 15.1% 8.6% 1.3% 10.7% -27.9%

Revenue and income statement

In 2023, ATELIER GROLL LOTISSEMENTS achieves revenue of 2.1 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +45.2%. Vs 2021, growth of +396% (431 k€ -> 2.1 M€). After deducting consumption (0 €), gross margin stands at 2.1 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 96 k€, representing 4.5% of revenue. Warning negative scissor effect: despite revenue change (+396%), EBITDA varies by -2%, reducing margin by 18.4 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 78 k€, i.e. 3.6% 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

2 135 707 €

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

2 135 707 €

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

96 334 €

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

96 626 €

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

77 835 €

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

4.5%

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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 12%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 79%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.4% 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

12.424%

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

79.064%

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

3.418%

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

0.843

Solvency indicators evolution
ATELIER GROLL LOTISSEMENTS

Sector positioning

Debt ratio
12.42 2023
2020
2021
2023
Q1: 0.0
Med: 5.81
Q3: 124.18
Average -10 pts over 3 years

In 2023, the debt ratio of ATELIER GROLL LOTISSEMENTS (12.42) 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
79.06% 2023
2020
2021
2023
Q1: 0.0%
Med: 14.0%
Q3: 54.07%
Excellent +8 pts over 3 years

In 2023, the financial autonomy of ATELIER GROLL LOTISSEMENTS (79.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.84 years 2023
2020
2021
2023
Q1: -4.46 years
Med: 0.0 years
Q3: 1.58 years
Average

In 2023, the repayment capacity of ATELIER GROLL LOTISSEMENTS (0.84) 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 896.42. 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 3.0x. 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

896.417

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

3.01

Liquidity indicators evolution
ATELIER GROLL LOTISSEMENTS

Sector positioning

Liquidity ratio
896.42 2023
2020
2021
2023
Q1: 141.01
Med: 351.89
Q3: 1123.94
Good +11 pts over 3 years

In 2023, the liquidity ratio of ATELIER GROLL LOTISSEMENTS (896.42) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
3.01x 2023
2020
2021
2023
Q1: -7.83x
Med: 0.0x
Q3: 3.21x
Good

In 2023, the interest coverage of ATELIER GROLL LOTISSEMENTS (3.0x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 485 days. Excellent situation: suppliers finance 484 days of the operating cycle (retail model). Inventory turnover is 32 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 80 days of revenue, i.e. 473 k€ to permanently finance. Notable WCR improvement over the period (-77%), freeing up cash.

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

473 209 €

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

1 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

485 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

32 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

80 j

WCR and payment terms evolution
ATELIER GROLL LOTISSEMENTS

Positioning of ATELIER GROLL LOTISSEMENTS in its sector

Comparison with sector Promotion immobilière de logements

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of ATELIER GROLL LOTISSEMENTS is estimated at 264 134 € (range 95 769€ - 688 425€). With an EBITDA of 96 334€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.28x (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 2023
80 tx
95k€ 264k€ 688k€
264 134 € Range: 95 769€ - 688 425€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
96 334 € × 1.0x
Estimation 96 658 €
39 915€ - 293 981€
Revenue Multiple 30%
2 135 707 € × 0.28x
Estimation 597 488 €
214 850€ - 1 469 487€
Net Income Multiple 20%
77 835 € × 2.3x
Estimation 182 796 €
56 784€ - 502 944€
How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Promotion immobilière de logements)

Compare ATELIER GROLL LOTISSEMENTS with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière de logements

Frequently asked questions about ATELIER GROLL LOTISSEMENTS

What is the revenue of ATELIER GROLL LOTISSEMENTS ?

The revenue of ATELIER GROLL LOTISSEMENTS in 2023 is 2.1 M€.

Is ATELIER GROLL LOTISSEMENTS profitable?

Yes, ATELIER GROLL LOTISSEMENTS generated a net profit of 78 k€ in 2023.

Where is the headquarters of ATELIER GROLL LOTISSEMENTS ?

The headquarters of ATELIER GROLL LOTISSEMENTS is located in SASSENAGE (38360), in the department Isere.

Where to find the tax return of ATELIER GROLL LOTISSEMENTS ?

The tax return of ATELIER GROLL LOTISSEMENTS 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 GROLL LOTISSEMENTS operate?

ATELIER GROLL LOTISSEMENTS operates in the sector Promotion immobilière de logements (NAF code 41.10A). See the 'Sector positioning' section above to compare the company with its competitors.