ATELIER KOROMA : revenue, balance sheet and financial ratios

ATELIER KOROMA is a French company founded 8 years ago, specialized in the sector Activités spécialisées de design. Based in PARIS (75018), this company of category PME shows in 2020 a revenue of 350 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 KOROMA (SIREN 832112379)
Indicator 2020 2018
Revenue 350 040 € 545 000 €
Net income 3 384 € 127 857 €
EBITDA 8 398 € 178 554 €
Net margin 1.0% 23.5%

Revenue and income statement

In 2020, ATELIER KOROMA achieves revenue of 350 k€. Significant drop of -36% vs 2018. After deducting consumption (0 €), gross margin stands at 350 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 8 k€, representing 2.4% of revenue. Warning negative scissor effect: despite revenue change (-36%), EBITDA varies by -95%, reducing margin by 30.4 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 3 k€, i.e. 1.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

350 040 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

350 040 €

EBITDA (2020) ?
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

8 398 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 981 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 384 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.4%

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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 0%. 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 69%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 2.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2020) ?
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

68.641%

Cash flow / Revenue (2020) ?
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

2.171%

Repayment capacity (2020) ?
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

0.0

Asset age ratio (2020) ?
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

77.4%

Solvency indicators evolution
ATELIER KOROMA

Sector positioning

Debt ratio
0.0 2020
2018
2020
Q1: 0.0
Med: 10.4
Q3: 83.86
Excellent

In 2020, the debt ratio of ATELIER KOROMA (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
68.64% 2020
2018
2020
Q1: 4.71%
Med: 29.63%
Q3: 59.78%
Excellent +12 pts over 2 years

In 2020, the financial autonomy of ATELIER KOROMA (68.6%) 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
0.0 years 2020
2018
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 0.71 years
Excellent

In 2020, the repayment capacity of ATELIER KOROMA (0.00) 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 289.57. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

289.573

Interest coverage (2020) ?
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 KOROMA

Sector positioning

Liquidity ratio
289.57 2020
2018
2020
Q1: 125.76
Med: 221.32
Q3: 383.31
Good +15 pts over 2 years

In 2020, the liquidity ratio of ATELIER KOROMA (289.57) 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
0.0x 2020
2018
2020
Q1: 0.0x
Med: 0.0x
Q3: 0.09x
Average

In 2020, the interest coverage of ATELIER KOROMA (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: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 10 days. The company must finance 22 days of gap between collections and payments. Overall, WCR represents 16 days of revenue, i.e. 16 k€ to permanently finance.

Operating WCR (2020) ?
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

16 007 €

Customer credit (2020) ?
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

32 j

Supplier credit (2020) ?
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

10 j

Inventory turnover (2020) ?
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 (2020) ?
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

16 j

WCR and payment terms evolution
ATELIER KOROMA

Positioning of ATELIER KOROMA in its sector

Comparison with sector Activités spécialisées de design

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 41 584€ to 123 454€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2020
Indicative
41k€ 74k€ 123k€
74 562 € Range: 41 584€ - 123 454€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 47 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 spécialisées de design)

Compare ATELIER KOROMA with other companies in the same sector:

Voir toutes les statistiques du secteur Activités spécialisées de design

Frequently asked questions about ATELIER KOROMA

What is the revenue of ATELIER KOROMA ?

The revenue of ATELIER KOROMA in 2020 is 350 k€.

Is ATELIER KOROMA profitable?

Yes, ATELIER KOROMA generated a net profit of 3 k€ in 2020.

Where is the headquarters of ATELIER KOROMA ?

The headquarters of ATELIER KOROMA is located in PARIS (75018), in the department Paris.

Where to find the tax return of ATELIER KOROMA ?

The tax return of ATELIER KOROMA 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 KOROMA operate?

ATELIER KOROMA operates in the sector Activités spécialisées de design (NAF code 74.10Z). See the 'Sector positioning' section above to compare the company with its competitors.