Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2007-05-02 (19 years)Status: ActiveBusiness sector: CoiffureLocation: BESANCON (25000), Doubs
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
L'ATELIER : revenue, balance sheet and financial ratios
L'ATELIER is a French company
founded 19 years ago,
specialized in the sector Coiffure.
Based in BESANCON (25000),
this company of category PME
shows in 2024 a net income positive of 21 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, L'ATELIER generates positive net income of 21 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2022-2024: 33 k€ -> 21 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
20 541 €
Loading income statement...
Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 61%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
31.802%
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
61.13%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2022
2023
2024
Debt ratio
50.613
32.363
31.802
Financial autonomy
55.024
60.798
61.13
Repayment capacity
None
None
None
Cash flow / Revenue
None%
None%
None%
Sector positioning
Debt ratio
31.82024
2022
2023
2024
Q1: 0.0
Med: 3.48
Q3: 44.78
Average
In 2024, the debt ratio of L'ATELIER (31.80) 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
61.13%2024
2022
2023
2024
Q1: 0.0%
Med: 13.63%
Q3: 49.17%
Excellent
In 2024, the financial autonomy of L'ATELIER (61.1%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 389.12. 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
389.125
Liquidity indicators evolution L'ATELIER
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2022
2023
2024
Liquidity ratio
428.805
380.985
389.125
Interest coverage
None
None
None
Sector positioning
Liquidity ratio
389.122024
2022
2023
2024
Q1: 40.03
Med: 104.51
Q3: 221.31
Excellent
In 2024, the liquidity ratio of L'ATELIER (389.12) 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.
Positioning of L'ATELIER in its sector
Comparison with sector Coiffure
Valuation estimate
Based on 98 transactions of similar company sales
in 2024,
the value of L'ATELIER is estimated at
129 699 €
(range 72 485€ - 241 163€).
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 value2024
98 tx
72k€129k€241k€
129 699 €Range: 72 485€ - 241 163€
NAF 5 année 2024
Valuation method used
Net Income Multiple
20 541 €
×
6.3x
=129 699 €
Range: 72 486€ - 241 163€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 (Coiffure)
Compare L'ATELIER with other companies in the same sector:
The revenue of L'ATELIER is not publicly disclosed (confidential accounts filed with INPI).
Is L'ATELIER profitable?
Yes, L'ATELIER generated a net profit of 21 k€ in 2024.
Where is the headquarters of L'ATELIER ?
The headquarters of L'ATELIER is located in BESANCON (25000), in the department Doubs.
Where to find the tax return of L'ATELIER ?
The tax return of L'ATELIER 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 operate?
L'ATELIER operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
Rotate your phone to landscape mode to view the chart