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L'ATELIER DISTRIBUTION : revenue, balance sheet and financial ratios

L'ATELIER DISTRIBUTION is a French company founded 14 years ago, specialized in the sector Distribution de films cinématographiques. Based in BOULOGNE-BILLANCOURT (92100), this company of category PME shows in 2021 a revenue of 84 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 DISTRIBUTION (SIREN 534242888)
Indicator 2021
Revenue 84 272 €
Net income 64 593 €
EBITDA 115 437 €
Net margin 76.6%

Revenue and income statement

In 2021, L'ATELIER DISTRIBUTION achieves revenue of 84 k€. After deducting consumption (0 €), gross margin stands at 84 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 115 k€, representing 137.0% of 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 65 k€, i.e. 76.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

84 272 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

84 272 €

EBITDA (2021) ?
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

115 437 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

98 087 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

64 593 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

30.6%

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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 30%. 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 43%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.2% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

29.788%

Financial autonomy (2021) ?
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

42.598%

Cash flow / Revenue (2021) ?
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

17.204%

Repayment capacity (2021) ?
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

0.62

Asset age ratio (2021) ?
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

82.8%

Solvency indicators evolution
L'ATELIER DISTRIBUTION

Sector positioning

Debt ratio
29.79 2021
2021
Q1: 0.0
Med: 0.43
Q3: 43.68
Average

In 2021, the debt ratio of L'ATELIER DISTRIBUTION (29.79) 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
42.6% 2021
2021
Q1: 0.29%
Med: 22.73%
Q3: 54.97%
Good

In 2021, the financial autonomy of L'ATELIER DISTRIBUTION (42.6%) 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
0.62 years 2021
2021
Q1: 0.0 years
Med: 0.02 years
Q3: 1.09 years
Average

In 2021, the repayment capacity of L'ATELIER DISTRIBUTION (0.62) 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 220.81. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2021) ?
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

220.814

Interest coverage (2021) ?
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

0.223

Liquidity indicators evolution
L'ATELIER DISTRIBUTION

Sector positioning

Liquidity ratio
220.81 2021
2021
Q1: 101.83
Med: 157.51
Q3: 323.7
Good

In 2021, the liquidity ratio of L'ATELIER DISTRIBUTION (220.81) 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
0.22x 2021
2021
Q1: 0.0x
Med: 0.0x
Q3: 0.85x
Good

In 2021, the interest coverage of L'ATELIER DISTRIBUTION (0.2x) 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: 317 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 154 days. The gap of 163 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 730 days of revenue, i.e. 171 k€ to permanently finance.

Operating WCR (2021) ?
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

170 884 €

Customer credit (2021) ?
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

317 j

Supplier credit (2021) ?
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

154 j

Inventory turnover (2021) ?
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 in days of revenue (2021) ?
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

730 j

WCR and payment terms evolution
L'ATELIER DISTRIBUTION

Positioning of L'ATELIER DISTRIBUTION in its sector

Comparison with sector Distribution de films cinématographiques

Valuation estimate

Based on 88 transactions of similar company sales (all years), the value of L'ATELIER DISTRIBUTION is estimated at 111 762 € (range 49 397€ - 292 950€). With an EBITDA of 115 437€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.32x (conservative valuation). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
88 tx
49k€ 111k€ 292k€
111 762 € Range: 49 397€ - 292 950€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
115 437 € × 1.4x
Estimation 165 294 €
64 867€ - 439 394€
Revenue Multiple 30%
84 272 € × 0.32x
Estimation 27 187 €
20 095€ - 58 345€
Net Income Multiple 20%
64 593 € × 1.6x
Estimation 104 799 €
54 676€ - 278 750€
How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Distribution de films cinématographiques)

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

Voir toutes les statistiques du secteur Distribution de films cinématographiques

Frequently asked questions about L'ATELIER DISTRIBUTION

What is the revenue of L'ATELIER DISTRIBUTION ?

The revenue of L'ATELIER DISTRIBUTION in 2021 is 84 k€.

Is L'ATELIER DISTRIBUTION profitable?

Yes, L'ATELIER DISTRIBUTION generated a net profit of 65 k€ in 2021.

Where is the headquarters of L'ATELIER DISTRIBUTION ?

The headquarters of L'ATELIER DISTRIBUTION is located in BOULOGNE-BILLANCOURT (92100), in the department Hauts-de-Seine.

Where to find the tax return of L'ATELIER DISTRIBUTION ?

The tax return of L'ATELIER DISTRIBUTION 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 DISTRIBUTION operate?

L'ATELIER DISTRIBUTION operates in the sector Distribution de films cinématographiques (NAF code 59.13A). See the 'Sector positioning' section above to compare the company with its competitors.