LA FINANCIERE DE L ATELIER : revenue, balance sheet and financial ratios

In 2024, LA FINANCIERE DE L ATELIER achieves revenue of 374 k€. Revenue is growing positively over 6 years (CAGR: +1.4%). Slight decline of -5% vs 2023. After deducting consumption (0 €), gross margin stands at 374 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 -267 k€, representing -71.4% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -56%, reducing margin by 28.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 343 k€, i.e. 91.6% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 37%. Debt remains under control: the company retains capacity to raise new debt if needed. 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. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 89.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 93.19. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 60 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 94 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). WCR is negative (-7 days): operations structurally generate cash. Notable WCR improvement over the period (-110%), freeing up cash.

Based on 131 transactions of similar company sales (all years), the value of LA FINANCIERE DE L ATELIER is estimated at 534 278 € (range 175 864€ - 1 488 696€). The price/revenue ratio is 0.36x (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.