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

L'ATELIER DE LA PIERRE is a French company founded 20 years ago, specialized in the sector Extraction de pierres ornementales et de construction, de calcaire industriel, de gypse, de craie et d'ardoise. Based in JONZAC (17500), this company of category PME shows in 2018 a revenue of 509 k€. 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 LA PIERRE (SIREN 488534157)
Indicator 2023 2022 2018
Revenue N/C N/C 508 977 €
Net income 44 899 € 30 071 € 33 217 €
EBITDA N/C N/C 87 282 €
Net margin N/C N/C 6.5%

Revenue and income statement

In 2023, L'ATELIER DE LA PIERRE generates positive net income of 45 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2023: 33 k€ -> 45 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

44 899 €

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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 113%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

112.986%

Financial autonomy (2023) ?
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

32.709%

Asset age ratio (2023) ?
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

62.6%

Solvency indicators evolution
L'ATELIER DE LA PIERRE

Sector positioning

Debt ratio
112.99 2023
2018
2022
2023
Q1: 0.03
Med: 19.55
Q3: 92.84
Average

In 2023, the debt ratio of L'ATELIER DE LA PIERRE (112.99) 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
32.71% 2023
2018
2022
2023
Q1: 12.11%
Med: 40.77%
Q3: 61.11%
Average -6 pts over 3 years

In 2023, the financial autonomy of L'ATELIER DE LA PIERRE (32.7%) 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
5.67 years 2018
2018
Q1: 0.0 years
Med: 0.0 years
Q3: 1.78 years
Watch

In 2018, the repayment capacity of L'ATELIER DE LA PIERRE (5.67) 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 141.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

141.254

Liquidity indicators evolution
L'ATELIER DE LA PIERRE

Sector positioning

Liquidity ratio
141.25 2023
2018
2022
2023
Q1: 131.74
Med: 257.68
Q3: 441.03
Average -25 pts over 3 years

In 2023, the liquidity ratio of L'ATELIER DE LA PIERRE (141.25) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
13.27x 2018
2018
Q1: 0.0x
Med: 0.0x
Q3: 2.76x
Excellent

In 2018, the interest coverage of L'ATELIER DE LA PIERRE (13.3x) 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: 666 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1226 days. Excellent situation: suppliers finance 560 days of the operating cycle (retail model).

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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

666 j

Supplier credit (2023) ?
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

1226 j

Inventory turnover (2023) ?
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

0 j

WCR and payment terms evolution
L'ATELIER DE LA PIERRE

Positioning of L'ATELIER DE LA PIERRE in its sector

Comparison with sector Extraction de pierres ornementales et de construction, de calcaire industriel, de gypse, de craie et d'ardoise

Valuation estimate

Based on 110 transactions of similar company sales (all years), the value of L'ATELIER DE LA PIERRE is estimated at 61 141 € (range 16 773€ - 120 893€). 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 2023
110 transactions
16k€ 61k€ 120k€
61 141 € Range: 16 773€ - 120 893€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
44 899 € × 1.4x = 61 142 €
Range: 16 774€ - 120 893€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 110 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 (Extraction de pierres ornementales et de construction, de calcaire industriel, de gypse, de craie et d'ardoise)

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

Voir toutes les statistiques du secteur Extraction de pierres ornementales et de construction, de calcaire industriel, de gypse, de craie et d'ardoise

Frequently asked questions about L'ATELIER DE LA PIERRE

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

The revenue of L'ATELIER DE LA PIERRE in 2018 is 509 k€.

Is L'ATELIER DE LA PIERRE profitable?

Yes, L'ATELIER DE LA PIERRE generated a net profit of 45 k€ in 2023.

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

The headquarters of L'ATELIER DE LA PIERRE is located in JONZAC (17500), in the department Charente-Maritime.

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

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

L'ATELIER DE LA PIERRE operates in the sector Extraction de pierres ornementales et de construction, de calcaire industriel, de gypse, de craie et d'ardoise (NAF code 08.11Z). See the 'Sector positioning' section above to compare the company with its competitors.