L'ATELIER DES EBENISTE ASSOCIES : revenue, balance sheet and financial ratios

L'ATELIER DES EBENISTE ASSOCIES is a French company founded 8 years ago, specialized in the sector Fabrication d’autres meubles et industries connexes de l’ameublement. Based in ANCENIS-SAINT-GEREON (44150), this company of category PME shows in 2024 a revenue of 269 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 DES EBENISTE ASSOCIES (SIREN 838883627)
Indicator 2024 2021 2020
Revenue 269 161 € N/C 142 760 €
Net income -18 764 € 17 823 € 10 420 €
EBITDA 4 060 € N/C 21 391 €
Net margin -7.0% N/C 7.3%

Revenue and income statement

In 2024, L'ATELIER DES EBENISTE ASSOCIES achieves revenue of 269 k€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +17.2%. After deducting consumption (102 k€), gross margin stands at 167 k€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4 k€, representing 1.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -19 k€ (-7.0% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

269 161 €

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

166 795 €

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

4 060 €

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

-17 747 €

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

-18 764 €

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

1.5%

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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 58%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 20.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.1% 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

57.814%

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

47.989%

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

1.132%

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

20.506

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

40.0%

Solvency indicators evolution
L'ATELIER DES EBENISTE ASSOCIES

Sector positioning

Debt ratio
57.81 2024
2020
2021
2024
Q1: 0.92
Med: 21.14
Q3: 74.6
Average -8 pts over 3 years

In 2024, the debt ratio of L'ATELIER DES EBENISTE AS... (57.81) 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
47.99% 2024
2020
2021
2024
Q1: 7.98%
Med: 31.08%
Q3: 54.68%
Good +35 pts over 3 years

In 2024, the financial autonomy of L'ATELIER DES EBENISTE AS... (48.0%) 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
20.51 years 2024
2020
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.43 years
Watch

In 2024, the repayment capacity of L'ATELIER DES EBENISTE AS... (20.51) 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 216.57. 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 19.9x. Operating income very largely covers interest expenses: high safety margin.

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

216.568

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

19.852

Liquidity indicators evolution
L'ATELIER DES EBENISTE ASSOCIES

Sector positioning

Liquidity ratio
216.57 2024
2020
2021
2024
Q1: 131.19
Med: 215.69
Q3: 367.62
Good -18 pts over 3 years

In 2024, the liquidity ratio of L'ATELIER DES EBENISTE AS... (216.57) 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
19.85x 2024
2020
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.62x
Excellent +9 pts over 2 years

In 2024, the interest coverage of L'ATELIER DES EBENISTE AS... (19.9x) 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: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 30 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 38 days of revenue, i.e. 28 k€ to permanently finance. Over 2020-2024, WCR increased by +485%, 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

28 240 €

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

33 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

50 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

30 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 DES EBENISTE ASSOCIES

Positioning of L'ATELIER DES EBENISTE ASSOCIES in its sector

Comparison with sector Fabrication d’autres meubles et industries connexes de l’ameublement

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 18 936€ to 46 390€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
18k€ 28k€ 46k€
28 269 € Range: 18 936€ - 46 390€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 40 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’autres meubles et industries connexes de l’ameublement)

Compare L'ATELIER DES EBENISTE ASSOCIES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d’autres meubles et industries connexes de l’ameublement

Frequently asked questions about L'ATELIER DES EBENISTE ASSOCIES

What is the revenue of L'ATELIER DES EBENISTE ASSOCIES ?

The revenue of L'ATELIER DES EBENISTE ASSOCIES in 2024 is 269 k€.

Is L'ATELIER DES EBENISTE ASSOCIES profitable?

L'ATELIER DES EBENISTE ASSOCIES recorded a net loss in 2024.

Where is the headquarters of L'ATELIER DES EBENISTE ASSOCIES ?

The headquarters of L'ATELIER DES EBENISTE ASSOCIES is located in ANCENIS-SAINT-GEREON (44150), in the department Loire-Atlantique.

Where to find the tax return of L'ATELIER DES EBENISTE ASSOCIES ?

The tax return of L'ATELIER DES EBENISTE ASSOCIES 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 DES EBENISTE ASSOCIES operate?

L'ATELIER DES EBENISTE ASSOCIES operates in the sector Fabrication d’autres meubles et industries connexes de l’ameublement (NAF code 31.09B). See the 'Sector positioning' section above to compare the company with its competitors.