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

L'ATELIER DES GLACES is a French company founded 6 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in FLEURY (11560), this company of category PME shows in 2022 a revenue of 219 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - L'ATELIER DES GLACES (SIREN 880352109)
Indicator 2022 2021 2020
Revenue 218 946 € 218 016 € 136 996 €
Net income 18 147 € 28 325 € 0 €
EBITDA 46 424 € 74 285 € 7 739 €
Net margin 8.3% 13.0% 0.0%

Revenue and income statement

In 2022, L'ATELIER DES GLACES achieves revenue of 219 k€. Over the period 2020-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +26.4%. Vs 2021: +0%. After deducting consumption (60 k€), gross margin stands at 159 k€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 46 k€, representing 21.2% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -38%, reducing margin by 12.9 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 18 k€, i.e. 8.3% 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

218 946 €

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

158 601 €

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

46 424 €

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

22 737 €

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

18 147 €

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

21.2%

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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 270%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 19.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

270.448%

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

25.628%

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

19.146%

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

3.063

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

66.1%

Solvency indicators evolution
L'ATELIER DES GLACES

Sector positioning

Debt ratio
270.45 2022
2020
2021
2022
Q1: -74.21
Med: 11.43
Q3: 181.09
Average

In 2022, the debt ratio of L'ATELIER DES GLACES (270.45) 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
25.63% 2022
2020
2021
2022
Q1: 1.96%
Med: 38.51%
Q3: 82.88%
Average +16 pts over 3 years

In 2022, the financial autonomy of L'ATELIER DES GLACES (25.6%) 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
3.06 years 2022
2020
2021
2022
Q1: -0.01 years
Med: 0.67 years
Q3: 10.41 years
Average -19 pts over 3 years

In 2022, the repayment capacity of L'ATELIER DES GLACES (3.06) 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 393.84. 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 3.0x. Financial charges are adequately covered by operations.

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

393.844

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

3.007

Liquidity indicators evolution
L'ATELIER DES GLACES

Sector positioning

Liquidity ratio
393.84 2022
2020
2021
2022
Q1: 88.15
Med: 270.18
Q3: 1095.13
Good +6 pts over 3 years

In 2022, the liquidity ratio of L'ATELIER DES GLACES (393.84) 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
3.01x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 13.79x
Good -20 pts over 3 years

In 2022, the interest coverage of L'ATELIER DES GLACES (3.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 31 days of revenue, i.e. 19 k€ to permanently finance. Over 2020-2022, WCR increased by +88%, 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

18 713 €

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

26 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

13 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

31 j

WCR and payment terms evolution
L'ATELIER DES GLACES

Positioning of L'ATELIER DES GLACES in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 241 transactions of similar company sales in 2022, the value of L'ATELIER DES GLACES is estimated at 134 756 € (range 56 618€ - 327 313€). With an EBITDA of 46 424€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.68x (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 value 2022
241 transactions
56k€ 134k€ 327k€
134 756 € Range: 56 618€ - 327 313€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
46 424 € × 3.3x
Estimation 151 828 €
62 171€ - 337 699€
Revenue Multiple 30%
218 946 € × 0.68x
Estimation 147 823 €
66 882€ - 421 313€
Net Income Multiple 20%
18 147 € × 4.0x
Estimation 72 477 €
27 343€ - 160 349€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 241 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 (Location de terrains et d'autres biens immobiliers)

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

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about L'ATELIER DES GLACES

What is the revenue of L'ATELIER DES GLACES ?

The revenue of L'ATELIER DES GLACES in 2022 is 219 k€.

Is L'ATELIER DES GLACES profitable?

Yes, L'ATELIER DES GLACES generated a net profit of 18 k€ in 2022.

Where is the headquarters of L'ATELIER DES GLACES ?

The headquarters of L'ATELIER DES GLACES is located in FLEURY (11560), in the department Aude.

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

The tax return of L'ATELIER DES GLACES 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 GLACES operate?

L'ATELIER DES GLACES operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.