Employees: NN (None)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2003-01-01 (23 years)Status: ActiveBusiness sector: CoiffureLocation: GROSLAY (95410), Val-d'Oise
L'ATELIER D'EMMA : revenue, balance sheet and financial ratios
L'ATELIER D'EMMA is a French company
founded 23 years ago,
specialized in the sector Coiffure.
Based in GROSLAY (95410),
this company of category PME
shows in 2022 a revenue of 52 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - L'ATELIER D'EMMA (SIREN 445251580)
Indicator
2022
2021
2020
2019
2018
2017
2016
2015
2014
Revenue
52 140 €
54 859 €
43 332 €
48 925 €
65 169 €
88 810 €
94 095 €
96 501 €
109 461 €
Net income
-9 233 €
-2 656 €
3 156 €
-9 114 €
-5 774 €
7 803 €
9 954 €
821 €
-3 159 €
EBITDA
-2 613 €
-2 494 €
149 €
-8 879 €
-3 690 €
3 325 €
8 718 €
1 583 €
8 436 €
Net margin
-17.7%
-4.8%
7.3%
-18.6%
-8.9%
8.8%
10.6%
0.9%
-2.9%
Revenue and income statement
In 2022, L'ATELIER D'EMMA achieves revenue of 52 k€. Revenue is declining over the period 2014-2022 (CAGR: -8.9%). Slight decline of -5% vs 2021. After deducting consumption (4 k€), gross margin stands at 48 k€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -3 k€, representing -5.0% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -9 k€ (-17.7% of revenue), which will impact equity.
Revenue (2022)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
52 140 €
Gross margin (2022)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
48 152 €
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
-2 613 €
EBIT (2022)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-7 003 €
Net income (2022)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-9 233 €
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
-5.0%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 12%. 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 89%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
11.955%
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
89.322%
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
-9.292%
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
-0.412
Solvency indicators evolution L'ATELIER D'EMMA
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2014
2015
2016
2017
2018
2019
2020
2021
2022
Debt ratio
103.678
78.852
36.937
11.945
0.061
21.79
30.573
38.637
11.955
Financial autonomy
22.227
23.509
34.589
57.024
71.961
57.056
53.55
50.502
89.322
Repayment capacity
-20.15
7.323
1.115
3.259
-0.005
-0.576
97.133
-3.474
-0.412
Cash flow / Revenue
-1.022%
2.518%
10.137%
1.547%
-6.072%
-19.657%
0.163%
-3.684%
-9.292%
Sector positioning
Debt ratio
11.962022
2020
2021
2022
Q1: 0.0
Med: 12.9
Q3: 85.37
Good
In 2022, the debt ratio of L'ATELIER D'EMMA (11.96) 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
89.32%2022
2020
2021
2022
Q1: 2.28%
Med: 27.76%
Q3: 59.98%
Excellent
In 2022, the financial autonomy of L'ATELIER D'EMMA (89.3%) 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
-0.41 years2022
2020
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.81 years
Excellent-52 pts over 3 years
In 2022, the repayment capacity of L'ATELIER D'EMMA (-0.41) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
Liquidity ratios
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
-1.416
Liquidity indicators evolution L'ATELIER D'EMMA
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2014
2015
2016
2017
2018
2019
2020
2021
2022
Liquidity ratio
21.821
20.303
14.591
253.4
63.101
35.605
48.431
30.295
None
Interest coverage
7.563
31.207
6.676
3.008
-0.759
0.0
0.0
-0.842
-1.416
Sector positioning
Liquidity ratio
30.32021
2020
2021
Q1: 49.91
Med: 124.92
Q3: 240.82
Watch-5 pts over 2 years
In 2021, the liquidity ratio of L'ATELIER D'EMMA (30.30) 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
-1.42x2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.26x
Average
In 2022, the interest coverage of L'ATELIER D'EMMA (-1.4x) 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. WCR is negative (0 days): operations structurally generate cash.
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
0 €
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
0 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
0 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
0 j
WCR and payment terms evolution L'ATELIER D'EMMA
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2014
2015
2016
2017
2018
2019
2020
2021
2022
Operating WCR
-20 165 €
-30 362 €
-26 650 €
51 543 €
-3 755 €
-5 138 €
-3 506 €
-1 336 €
0 €
Inventory turnover (days)
13
17
13
15
15
13
10
6
0
Customer payment term (days)
0
0
0
0
0
0
0
0
0
Supplier payment term (days)
126
107
100
76
28
39
61
70
0
Positioning of L'ATELIER D'EMMA in its sector
Comparison with sector Coiffure
Valuation estimate
Based on 155 transactions of similar company sales
in 2022,
the value of L'ATELIER D'EMMA is estimated at
33 543 €
(range 21 310€ - 46 095€).
The price/revenue ratio is 0.64x
(in line with sector norms).
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 value2022
155 transactions
21k€33k€46k€
33 543 €Range: 21 310€ - 46 095€
NAF 5 année 2022
Valuation method used
Revenue Multiple
52 140 €
×
0.64x
=33 543 €
Range: 21 310€ - 46 095€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 155 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 (Coiffure)
Compare L'ATELIER D'EMMA with other companies in the same sector:
The headquarters of L'ATELIER D'EMMA is located in GROSLAY (95410), in the department Val-d'Oise.
Where to find the tax return of L'ATELIER D'EMMA ?
The tax return of L'ATELIER D'EMMA 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 D'EMMA operate?
L'ATELIER D'EMMA operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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