L ATELIER DE PASCAL : revenue, balance sheet and financial ratios

L ATELIER DE PASCAL is a French company founded 16 years ago, specialized in the sector Installation de structures métalliques, chaudronnées et de tuyauterie. Based in LE PRADET (83220), this company of category PME shows in 2024 a revenue of 77 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - L ATELIER DE PASCAL (SIREN 518712849)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Revenue 76 728 € 72 107 € 75 750 € 63 073 € 45 713 € 54 951 € 34 452 € 53 703 € 57 406 € 45 309 € 31 030 €
Net income 20 344 € 23 945 € 21 741 € -1 389 € 2 406 € 1 364 € -281 € 255 € -8 155 € -7 114 € -14 936 €
EBITDA 20 827 € 24 113 € 21 956 € -1 162 € 2 615 € 1 368 € -3 911 € 771 € -7 222 € -6 812 € -14 029 €
Net margin 26.5% 33.2% 28.7% -2.2% 5.3% 2.5% -0.8% 0.5% -14.2% -15.7% -48.1%

Revenue and income statement

In 2024, L ATELIER DE PASCAL achieves revenue of 77 k€. Over the period 2014-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.5%. Vs 2023: +6%. After deducting consumption (34 k€), gross margin stands at 43 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 21 k€, representing 27.1% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -14%, reducing margin by 6.3 pts. This reflects costs rising faster than revenue. 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. 26.5% 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

76 728 €

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

42 707 €

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

20 827 €

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

20 661 €

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

20 344 €

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

27.1%

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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 90%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 27.1% 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

0.0%

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

90.143%

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

27.145%

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

Solvency indicators evolution
L ATELIER DE PASCAL

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.86
Med: 17.38
Q3: 51.09
Excellent

In 2024, the debt ratio of L ATELIER DE PASCAL (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
90.14% 2024
2022
2023
2024
Q1: 18.95%
Med: 38.81%
Q3: 56.71%
Excellent

In 2024, the financial autonomy of L ATELIER DE PASCAL (90.1%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.19 years
Q3: 1.55 years
Excellent

In 2024, the repayment capacity of L ATELIER DE PASCAL (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 1014.15. 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

1014.149

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
L ATELIER DE PASCAL

Sector positioning

Liquidity ratio
1014.15 2024
2022
2023
2024
Q1: 150.33
Med: 206.67
Q3: 290.93
Excellent

In 2024, the liquidity ratio of L ATELIER DE PASCAL (1014.15) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.53x
Q3: 3.23x
Average

In 2024, the interest coverage of L ATELIER DE PASCAL (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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Overall, WCR represents 58 days of revenue, i.e. 12 k€ to permanently finance. Notable WCR improvement over the period (-35%), 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

12 301 €

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

0 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

21 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

58 j

WCR and payment terms evolution
L ATELIER DE PASCAL

Positioning of L ATELIER DE PASCAL in its sector

Comparison with sector Installation de structures métalliques, chaudronnées et de tuyauterie

Valuation estimate

Based on 98 transactions of similar company sales (all years), the value of L ATELIER DE PASCAL is estimated at 25 549 € (range 11 462€ - 59 924€). With an EBITDA of 20 827€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.18x (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 2024
98 tx
11k€ 25k€ 59k€
25 549 € Range: 11 462€ - 59 924€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
20 827 € × 1.0x
Estimation 20 244 €
11 510€ - 63 890€
Revenue Multiple 30%
76 728 € × 0.18x
Estimation 13 844 €
6 016€ - 21 306€
Net Income Multiple 20%
20 344 € × 2.8x
Estimation 56 373 €
19 516€ - 107 939€
How is this estimate calculated?

This estimate is based on the analysis of 98 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 (Installation de structures métalliques, chaudronnées et de tuyauterie)

Compare L ATELIER DE PASCAL with other companies in the same sector:

Voir toutes les statistiques du secteur Installation de structures métalliques, chaudronnées et de tuyauterie

Frequently asked questions about L ATELIER DE PASCAL

What is the revenue of L ATELIER DE PASCAL ?

The revenue of L ATELIER DE PASCAL in 2024 is 77 k€.

Is L ATELIER DE PASCAL profitable?

Yes, L ATELIER DE PASCAL generated a net profit of 20 k€ in 2024.

Where is the headquarters of L ATELIER DE PASCAL ?

The headquarters of L ATELIER DE PASCAL is located in LE PRADET (83220), in the department Var.

Where to find the tax return of L ATELIER DE PASCAL ?

The tax return of L ATELIER DE PASCAL 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 L ATELIER DE PASCAL operate?

L ATELIER DE PASCAL operates in the sector Installation de structures métalliques, chaudronnées et de tuyauterie (NAF code 33.20A). See the 'Sector positioning' section above to compare the company with its competitors.