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

L'ATELIER DE L'OBJET is a French company founded 26 years ago, specialized in the sector Fabrication d’articles de joaillerie et bijouterie. Based in PARIS (75001), this company of category PME shows in 2022 a revenue of 3.8 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 L'OBJET (SIREN 424205755)
Indicator 2024 2023 2022 2021 2019 2018 2017 2016
Revenue N/C N/C 3 766 312 € N/C N/C 3 030 327 € 2 689 099 € 2 423 369 €
Net income 938 216 € 534 092 € 124 845 € 553 820 € 54 820 € 144 786 € 14 738 € 143 016 €
EBITDA N/C N/C 345 750 € N/C N/C 207 458 € 27 885 € 190 688 €
Net margin N/C N/C 3.3% N/C N/C 4.8% 0.5% 5.9%

Revenue and income statement

In 2024, L'ATELIER DE L'OBJET generates positive net income of 938 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 143 k€ -> 938 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

938 216 €

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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 2%. 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 81%. 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

1.514%

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

81.487%

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

24.9%

Solvency indicators evolution
L'ATELIER DE L'OBJET

Sector positioning

Debt ratio
1.51 2024
2022
2023
2024
Q1: 0.57
Med: 9.67
Q3: 48.77
Good

In 2024, the debt ratio of L'ATELIER DE L'OBJET (1.51) 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
81.49% 2024
2022
2023
2024
Q1: 11.12%
Med: 45.04%
Q3: 71.21%
Excellent

In 2024, the financial autonomy of L'ATELIER DE L'OBJET (81.5%) 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.

Repayment capacity
0.8 years 2022
2022
Q1: 0.0 years
Med: 0.48 years
Q3: 2.15 years
Average

In 2022, the repayment capacity of L'ATELIER DE L'OBJET (0.80) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 548.35. 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

548.353

Liquidity indicators evolution
L'ATELIER DE L'OBJET

Sector positioning

Liquidity ratio
548.35 2024
2022
2023
2024
Q1: 194.32
Med: 312.53
Q3: 555.86
Good

In 2024, the liquidity ratio of L'ATELIER DE L'OBJET (548.35) 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
41.84x 2022
2022
Q1: 0.0x
Med: 0.46x
Q3: 3.25x
Excellent

In 2022, the interest coverage of L'ATELIER DE L'OBJET (41.8x) 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: 2300 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 111 days. The gap of 2189 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

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

0 €

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

2300 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

111 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

0 j

WCR and payment terms evolution
L'ATELIER DE L'OBJET

Positioning of L'ATELIER DE L'OBJET in its sector

Comparison with sector Fabrication d’articles de joaillerie et bijouterie

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of L'ATELIER DE L'OBJET is estimated at 2 614 037 € (range 727 526€ - 5 341 190€). 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
101 transactions
727k€ 2614k€ 5341k€
2 614 037 € Range: 727 526€ - 5 341 190€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
938 216 € × 2.8x = 2 614 037 €
Range: 727 526€ - 5 341 190€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 101 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 d’articles de joaillerie et bijouterie)

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

Voir toutes les statistiques du secteur Fabrication d’articles de joaillerie et bijouterie

Frequently asked questions about L'ATELIER DE L'OBJET

What is the revenue of L'ATELIER DE L'OBJET ?

The revenue of L'ATELIER DE L'OBJET in 2022 is 3.8 M€.

Is L'ATELIER DE L'OBJET profitable?

Yes, L'ATELIER DE L'OBJET generated a net profit of 938 k€ in 2024.

Where is the headquarters of L'ATELIER DE L'OBJET ?

The headquarters of L'ATELIER DE L'OBJET is located in PARIS (75001), in the department Paris.

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

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

L'ATELIER DE L'OBJET operates in the sector Fabrication d’articles de joaillerie et bijouterie (NAF code 32.12Z). See the 'Sector positioning' section above to compare the company with its competitors.