L'ATELIER DE FRANCOIS : revenue, balance sheet and financial ratios

L'ATELIER DE FRANCOIS is a French company founded 19 years ago, specialized in the sector Fabrication de charpentes et d'autres menuiseries. Based in LA CHAMBRE (73130), this company of category PME shows in 2024 a revenue of 2.1 M€. 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 - L'ATELIER DE FRANCOIS (SIREN 493314546)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 080 082 € 1 691 368 € 1 682 026 € 1 206 150 € 1 211 492 € 1 204 246 € 913 613 € 768 796 € 796 667 €
Net income 45 135 € 68 204 € 37 310 € 40 633 € 21 893 € 7 726 € 17 642 € 58 460 € 78 249 €
EBITDA 202 287 € 165 450 € 133 067 € 76 601 € 64 694 € 34 466 € 108 258 € 140 482 € 134 651 €
Net margin 2.2% 4.0% 2.2% 3.4% 1.8% 0.6% 1.9% 7.6% 9.8%

Revenue and income statement

In 2024, L'ATELIER DE FRANCOIS achieves revenue of 2.1 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.7%. Vs 2023, growth of +23% (1.7 M€ -> 2.1 M€). After deducting consumption (811 k€), gross margin stands at 1.3 M€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 202 k€, representing 9.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 45 k€, i.e. 2.2% 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

2 080 082 €

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

1 268 774 €

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

202 287 €

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

41 535 €

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

45 135 €

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

9.7%

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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 136%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 7.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

136.253%

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

35.703%

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

7.722%

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

6.307

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

56.2%

Solvency indicators evolution
L'ATELIER DE FRANCOIS

Sector positioning

Debt ratio
136.25 2024
2022
2023
2024
Q1: 6.19
Med: 29.84
Q3: 76.17
Watch +16 pts over 3 years

In 2024, the debt ratio of L'ATELIER DE FRANCOIS (136.25) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
35.7% 2024
2022
2023
2024
Q1: 21.31%
Med: 42.73%
Q3: 62.73%
Average -20 pts over 3 years

In 2024, the financial autonomy of L'ATELIER DE FRANCOIS (35.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
6.31 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.61 years
Q3: 2.74 years
Watch

In 2024, the repayment capacity of L'ATELIER DE FRANCOIS (6.31) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 238.21. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 15.8x. Operating income very largely covers interest expenses: high safety margin.

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

238.213

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

15.817

Liquidity indicators evolution
L'ATELIER DE FRANCOIS

Sector positioning

Liquidity ratio
238.21 2024
2022
2023
2024
Q1: 156.87
Med: 231.58
Q3: 364.94
Good +7 pts over 3 years

In 2024, the liquidity ratio of L'ATELIER DE FRANCOIS (238.21) 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
15.82x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.18x
Q3: 6.78x
Excellent

In 2024, the interest coverage of L'ATELIER DE FRANCOIS (15.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 71 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. The company must finance 9 days of gap between collections and payments. Inventory turnover is 34 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 135 days of revenue, i.e. 778 k€ to permanently finance. Over 2016-2024, WCR increased by +12235%, 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

778 304 €

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

71 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

62 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

34 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

135 j

WCR and payment terms evolution
L'ATELIER DE FRANCOIS

Positioning of L'ATELIER DE FRANCOIS in its sector

Comparison with sector Fabrication de charpentes et d'autres menuiseries

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 134 686€ to 711 304€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
134k€ 276k€ 711k€
276 188 € Range: 134 686€ - 711 304€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 44 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 de charpentes et d'autres menuiseries)

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

Voir toutes les statistiques du secteur Fabrication de charpentes et d'autres menuiseries

Frequently asked questions about L'ATELIER DE FRANCOIS

What is the revenue of L'ATELIER DE FRANCOIS ?

The revenue of L'ATELIER DE FRANCOIS in 2024 is 2.1 M€.

Is L'ATELIER DE FRANCOIS profitable?

Yes, L'ATELIER DE FRANCOIS generated a net profit of 45 k€ in 2024.

Where is the headquarters of L'ATELIER DE FRANCOIS ?

The headquarters of L'ATELIER DE FRANCOIS is located in LA CHAMBRE (73130), in the department Savoie.

Where to find the tax return of L'ATELIER DE FRANCOIS ?

The tax return of L'ATELIER DE FRANCOIS 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 FRANCOIS operate?

L'ATELIER DE FRANCOIS operates in the sector Fabrication de charpentes et d'autres menuiseries (NAF code 16.23Z). See the 'Sector positioning' section above to compare the company with its competitors.