ATELIER VITRAIL FELZINE : revenue, balance sheet and financial ratios

ATELIER VITRAIL FELZINE is a French company founded 8 years ago, specialized in the sector Fabrication et façonnage d'autres articles en verre, y compris verre technique. Based in CHOISY-LE-ROI (94600), this company of category PME shows in 2024 a revenue of 177 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 VITRAIL FELZINE (SIREN 838282309)
Indicator 2024 2023 2022 2021
Revenue 177 410 € 107 434 € 77 096 € 139 543 €
Net income 20 053 € 9 082 € 3 377 € 20 035 €
EBITDA 28 757 € 14 609 € 9 007 € 23 587 €
Net margin 11.3% 8.5% 4.4% 14.4%

Revenue and income statement

In 2024, ATELIER VITRAIL FELZINE achieves revenue of 177 k€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.3%. Vs 2023, growth of +65% (107 k€ -> 177 k€). After deducting consumption (27 k€), gross margin stands at 150 k€, i.e. a rate of 85%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 29 k€, representing 16.2% of revenue. Positive scissor effect: EBITDA margin improves by +2.6 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 20 k€, i.e. 11.3% 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

177 410 €

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

150 152 €

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

28 757 €

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

24 246 €

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

20 053 €

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

16.2%

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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 58%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory. Cash flow represents 14.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

57.626%

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

22.722%

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

14.204%

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

0.0

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

44.5%

Solvency indicators evolution
ATELIER VITRAIL FELZINE

Sector positioning

Debt ratio
57.63 2024
2022
2023
2024
Q1: 4.64
Med: 35.09
Q3: 74.63
Average +39 pts over 3 years

In 2024, the debt ratio of ATELIER VITRAIL FELZINE (57.63) 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
22.72% 2024
2022
2023
2024
Q1: 25.08%
Med: 48.15%
Q3: 66.81%
Watch

In 2024, the financial autonomy of ATELIER VITRAIL FELZINE (22.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 1.52 years
Q3: 2.78 years
Excellent

In 2024, the repayment capacity of ATELIER VITRAIL FELZINE (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 158.58. 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

158.579

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

0.0

Liquidity indicators evolution
ATELIER VITRAIL FELZINE

Sector positioning

Liquidity ratio
158.58 2024
2022
2023
2024
Q1: 201.09
Med: 259.13
Q3: 500.25
Watch -30 pts over 3 years

In 2024, the liquidity ratio of ATELIER VITRAIL FELZINE (158.58) 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 2024
2022
2023
2024
Q1: 0.0x
Med: 3.44x
Q3: 11.67x
Average

In 2024, the interest coverage of ATELIER VITRAIL FELZINE (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: 109 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. The gap of 53 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 1 days of revenue, i.e. 456 € to permanently finance. Over 2021-2024, WCR increased by +102%, 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

456 €

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

109 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

56 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

1 j

WCR and payment terms evolution
ATELIER VITRAIL FELZINE

Positioning of ATELIER VITRAIL FELZINE in its sector

Comparison with sector Fabrication et façonnage d'autres articles en verre, y compris verre technique

Valuation estimate

Based on 228 transactions of similar company sales (all years), the value of ATELIER VITRAIL FELZINE is estimated at 36 227 € (range 13 547€ - 94 850€). With an EBITDA of 28 757€, the sector multiple of 1.5x is applied. The price/revenue ratio is 0.13x (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.

Estimated enterprise value 2024
228 transactions
13k€ 36k€ 94k€
36 227 € Range: 13 547€ - 94 850€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
28 757 € × 1.5x
Estimation 44 321 €
13 822€ - 114 753€
Revenue Multiple 30%
177 410 € × 0.13x
Estimation 22 725 €
15 677€ - 67 575€
Net Income Multiple 20%
20 053 € × 1.8x
Estimation 36 247 €
9 668€ - 86 011€
How is this estimate calculated?

This estimate is based on the analysis of 228 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 (Fabrication et façonnage d'autres articles en verre, y compris verre technique)

Compare ATELIER VITRAIL FELZINE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication et façonnage d'autres articles en verre, y compris verre technique

Frequently asked questions about ATELIER VITRAIL FELZINE

What is the revenue of ATELIER VITRAIL FELZINE ?

The revenue of ATELIER VITRAIL FELZINE in 2024 is 177 k€.

Is ATELIER VITRAIL FELZINE profitable?

Yes, ATELIER VITRAIL FELZINE generated a net profit of 20 k€ in 2024.

Where is the headquarters of ATELIER VITRAIL FELZINE ?

The headquarters of ATELIER VITRAIL FELZINE is located in CHOISY-LE-ROI (94600), in the department Val-de-Marne.

Where to find the tax return of ATELIER VITRAIL FELZINE ?

The tax return of ATELIER VITRAIL FELZINE 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 VITRAIL FELZINE operate?

ATELIER VITRAIL FELZINE operates in the sector Fabrication et façonnage d'autres articles en verre, y compris verre technique (NAF code 23.19Z). See the 'Sector positioning' section above to compare the company with its competitors.