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

L'ATELIER DE LA CUISINE is a French company founded 12 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in CAUSSADE (82300), this company of category PME shows in 2022 a revenue of 293 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - L'ATELIER DE LA CUISINE (SIREN 793495128)
Indicator 2022 2021 2019 2018 2017
Revenue 293 428 € 288 765 € 316 214 € 367 662 € 292 947 €
Net income 5 677 € 5 659 € 3 837 € -99 € 7 542 €
EBITDA 15 931 € 11 051 € 13 902 € 4 025 € 20 155 €
Net margin 1.9% 2.0% 1.2% -0.0% 2.6%

Revenue and income statement

In 2022, L'ATELIER DE LA CUISINE achieves revenue of 293 k€. Revenue is growing positively over 5 years (CAGR: +0.0%). Vs 2021: +2%. After deducting consumption (128 k€), gross margin stands at 166 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 16 k€, representing 5.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 1.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

293 428 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

165 508 €

EBITDA (2022) ?
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

15 931 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

7 102 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

5 677 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.4%

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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 100%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

99.987%

Financial autonomy (2022) ?
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

38.774%

Cash flow / Revenue (2022) ?
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

3.846%

Repayment capacity (2022) ?
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

5.902

Asset age ratio (2022) ?
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

17.4%

Solvency indicators evolution
L'ATELIER DE LA CUISINE

Sector positioning

Debt ratio
99.99 2022
2019
2021
2022
Q1: 1.98
Med: 35.74
Q3: 117.59
Average +9 pts over 3 years

In 2022, the debt ratio of L'ATELIER DE LA CUISINE (99.99) 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
38.77% 2022
2019
2021
2022
Q1: 12.26%
Med: 33.95%
Q3: 56.09%
Good +19 pts over 3 years

In 2022, the financial autonomy of L'ATELIER DE LA CUISINE (38.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
5.9 years 2022
2019
2021
2022
Q1: 0.0 years
Med: 0.64 years
Q3: 3.6 years
Watch

In 2022, the repayment capacity of L'ATELIER DE LA CUISINE (5.90) 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 410.06. 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 5.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

410.059

Interest coverage (2022) ?
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

5.662

Liquidity indicators evolution
L'ATELIER DE LA CUISINE

Sector positioning

Liquidity ratio
410.06 2022
2019
2021
2022
Q1: 136.47
Med: 210.7
Q3: 344.9
Excellent +8 pts over 3 years

In 2022, the liquidity ratio of L'ATELIER DE LA CUISINE (410.06) 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
5.66x 2022
2019
2021
2022
Q1: 0.0x
Med: 0.47x
Q3: 3.47x
Excellent

In 2022, the interest coverage of L'ATELIER DE LA CUISINE (5.7x) 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: 129 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. The gap of 98 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 110 days of revenue, i.e. 90 k€ to permanently finance. Over 2017-2022, WCR increased by +89%, requiring additional financing.

Operating WCR (2022) ?
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

89 592 €

Customer credit (2022) ?
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

129 j

Supplier credit (2022) ?
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

31 j

Inventory turnover (2022) ?
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

9 j

WCR in days of revenue (2022) ?
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

110 j

WCR and payment terms evolution
L'ATELIER DE LA CUISINE

Positioning of L'ATELIER DE LA CUISINE in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 61 transactions of similar company sales in 2022, the value of L'ATELIER DE LA CUISINE is estimated at 46 652 € (range 19 542€ - 80 982€). With an EBITDA of 15 931€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.27x (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 2022
61 tx
19k€ 46k€ 80k€
46 652 € Range: 19 542€ - 80 982€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
15 931 € × 2.4x
Estimation 38 047 €
13 094€ - 79 729€
Revenue Multiple 30%
293 428 € × 0.27x
Estimation 79 123 €
38 492€ - 111 556€
Net Income Multiple 20%
5 677 € × 3.4x
Estimation 19 461 €
7 237€ - 38 253€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 (Commerce de détail d'autres équipements du foyer)

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

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about L'ATELIER DE LA CUISINE

What is the revenue of L'ATELIER DE LA CUISINE ?

The revenue of L'ATELIER DE LA CUISINE in 2022 is 293 k€.

Is L'ATELIER DE LA CUISINE profitable?

Yes, L'ATELIER DE LA CUISINE generated a net profit of 6 k€ in 2022.

Where is the headquarters of L'ATELIER DE LA CUISINE ?

The headquarters of L'ATELIER DE LA CUISINE is located in CAUSSADE (82300), in the department Tarn-et-Garonne.

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

The tax return of L'ATELIER DE LA CUISINE 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 LA CUISINE operate?

L'ATELIER DE LA CUISINE operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.