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

L'ATELIER DE GUSTAVE is a French company founded 17 years ago, specialized in the sector Préparation industrielle de produits à base de viande. Based in ANNECY (74000), this company of category ETI shows in 2024 a revenue of 39.8 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 GUSTAVE (SIREN 503436040)
Indicator 2024 2023 2022 2018 2017 2016 2015 2013 2011
Revenue 39 795 923 € 37 792 829 € 34 255 630 € 28 824 800 € 28 753 181 € 29 227 114 € 30 319 927 € 31 212 994 € 27 992 581 €
Net income 616 729 € 483 949 € 162 772 € 749 003 € 723 063 € 596 023 € 555 710 € 438 969 € 225 320 €
EBITDA 1 315 927 € 1 068 501 € 462 881 € 1 239 246 € 1 230 815 € 1 106 041 € 1 096 660 € 1 046 796 € 754 237 €
Net margin 1.5% 1.3% 0.5% 2.6% 2.5% 2.0% 1.8% 1.4% 0.8%

Revenue and income statement

In 2024, L'ATELIER DE GUSTAVE achieves revenue of 39.8 M€. Revenue is growing positively over 9 years (CAGR: +2.7%). Vs 2023: +5%. After deducting consumption (30.6 M€), gross margin stands at 9.2 M€, i.e. a rate of 23%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.3 M€, representing 3.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 617 k€, i.e. 1.5% 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

39 795 923 €

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

9 237 260 €

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

1 315 927 €

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

959 167 €

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

616 729 €

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

3.3%

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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 8%. 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 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

7.855%

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

35.712%

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

2.334%

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

0.004

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

24.7%

Solvency indicators evolution
L'ATELIER DE GUSTAVE

Sector positioning

Debt ratio
7.86 2024
2022
2023
2024
Q1: 6.45
Med: 32.78
Q3: 90.97
Good

In 2024, the debt ratio of L'ATELIER DE GUSTAVE (7.86) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
35.71% 2024
2022
2023
2024
Q1: 22.29%
Med: 47.18%
Q3: 63.72%
Average -20 pts over 3 years

In 2024, the financial autonomy of L'ATELIER DE GUSTAVE (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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.93 years
Q3: 4.06 years
Good

In 2024, the repayment capacity of L'ATELIER DE GUSTAVE (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 112.95. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

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

112.946

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

0.337

Liquidity indicators evolution
L'ATELIER DE GUSTAVE

Sector positioning

Liquidity ratio
112.95 2024
2022
2023
2024
Q1: 131.3
Med: 205.86
Q3: 315.92
Watch

In 2024, the liquidity ratio of L'ATELIER DE GUSTAVE (112.95) 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
0.34x 2024
2022
2023
2024
Q1: 0.0x
Med: 3.12x
Q3: 13.56x
Average

In 2024, the interest coverage of L'ATELIER DE GUSTAVE (0.3x) 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: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 38 days of revenue, i.e. 4.2 M€ to permanently finance. Over 2011-2024, WCR increased by +153%, 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

4 174 592 €

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

23 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

30 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

6 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

38 j

WCR and payment terms evolution
L'ATELIER DE GUSTAVE

Positioning of L'ATELIER DE GUSTAVE in its sector

Comparison with sector Préparation industrielle de produits à base de viande

Valuation estimate

Based on 108 transactions of similar company sales (all years), the value of L'ATELIER DE GUSTAVE is estimated at 6 001 064 € (range 3 261 887€ - 12 096 213€). With an EBITDA of 1 315 927€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.26x (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
108 transactions
3261k€ 6001k€ 12096k€
6 001 064 € Range: 3 261 887€ - 12 096 213€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 315 927 € × 3.6x
Estimation 4 792 579 €
2 914 238€ - 10 561 927€
Revenue Multiple 30%
39 795 923 € × 0.26x
Estimation 10 222 365 €
5 380 899€ - 17 372 995€
Net Income Multiple 20%
616 729 € × 4.4x
Estimation 2 690 326 €
952 496€ - 8 016 755€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 108 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 (Préparation industrielle de produits à base de viande)

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

Voir toutes les statistiques du secteur Préparation industrielle de produits à base de viande

Frequently asked questions about L'ATELIER DE GUSTAVE

What is the revenue of L'ATELIER DE GUSTAVE ?

The revenue of L'ATELIER DE GUSTAVE in 2024 is 39.8 M€.

Is L'ATELIER DE GUSTAVE profitable?

Yes, L'ATELIER DE GUSTAVE generated a net profit of 617 k€ in 2024.

Where is the headquarters of L'ATELIER DE GUSTAVE ?

The headquarters of L'ATELIER DE GUSTAVE is located in ANNECY (74000), in the department Haute-Savoie.

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

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

L'ATELIER DE GUSTAVE operates in the sector Préparation industrielle de produits à base de viande (NAF code 10.13A). See the 'Sector positioning' section above to compare the company with its competitors.