L'ATELIER DU GOUT L'ANGE ET LAU : revenue, balance sheet and financial ratios

L'ATELIER DU GOUT L'ANGE ET LAU is a French company founded 9 years ago, specialized in the sector Services des traiteurs . Based in JASSANS-RIOTTIER (01480), this company of category PME shows in 2020 a revenue of 14 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 DU GOUT L'ANGE ET LAU (SIREN 822822417)
Indicator 2020 2019 2018 2017
Revenue 13 758 € 82 043 € 139 079 € 179 850 €
Net income -35 149 € -2 996 € 4 091 € 5 981 €
EBITDA -8 682 € 5 582 € 7 198 € 11 401 €
Net margin -255.5% -3.7% 2.9% 3.3%

Revenue and income statement

In 2020, L'ATELIER DU GOUT L'ANGE ET LAU achieves revenue of 14 k€. Revenue is declining over the period 2017-2020 (CAGR: -57.5%). Significant drop of -83% vs 2019. After deducting consumption (5 k€), gross margin stands at 8 k€, i.e. a rate of 60%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -9 k€, representing -63.1% of revenue. Warning negative scissor effect: despite revenue change (-83%), EBITDA varies by -256%, reducing margin by 69.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -35 k€ (-255.5% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

13 758 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

8 308 €

EBITDA (2020) ?
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

-8 682 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-2 121 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-35 149 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-58.7%

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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 -133%. 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 -149%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-132.786%

Financial autonomy (2020) ?
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

-148.575%

Cash flow / Revenue (2020) ?
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

-60.391%

Repayment capacity (2020) ?
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

-3.878

Solvency indicators evolution
L'ATELIER DU GOUT L'ANGE ET LAU

Sector positioning

Debt ratio
-132.79 2020
2018
2019
2020
Q1: 0.0
Med: 36.43
Q3: 174.14
Excellent -50 pts over 3 years

In 2020, the debt ratio of L'ATELIER DU GOUT L'ANGE ... (-132.79) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-148.57% 2020
2018
2019
2020
Q1: 3.98%
Med: 28.53%
Q3: 56.26%
Watch -6 pts over 3 years

In 2020, the financial autonomy of L'ATELIER DU GOUT L'ANGE ... (-148.6%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-3.88 years 2020
2018
2019
2020
Q1: -1.04 years
Med: 0.0 years
Q3: 2.03 years
Excellent -51 pts over 3 years

In 2020, the repayment capacity of L'ATELIER DU GOUT L'ANGE ... (-3.88) 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

The liquidity ratio (= Current assets / Current liabilities) stands at 194.98. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

194.978

Interest coverage (2020) ?
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

-2.384

Liquidity indicators evolution
L'ATELIER DU GOUT L'ANGE ET LAU

Sector positioning

Liquidity ratio
194.98 2020
2018
2019
2020
Q1: 81.55
Med: 158.72
Q3: 291.7
Good +26 pts over 3 years

In 2020, the liquidity ratio of L'ATELIER DU GOUT L'ANGE ... (194.98) 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
-2.38x 2020
2018
2019
2020
Q1: -0.45x
Med: 0.0x
Q3: 1.44x
Average -50 pts over 3 years

In 2020, the interest coverage of L'ATELIER DU GOUT L'ANGE ... (-2.4x) 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. Excellent situation: suppliers finance 58 days of the operating cycle (retail model). Overall, WCR represents 209 days of revenue, i.e. 8 k€ to permanently finance. Over 2017-2020, WCR increased by +114%, requiring additional financing.

Operating WCR (2020) ?
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

7 981 €

Customer credit (2020) ?
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 (2020) ?
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

58 j

Inventory turnover (2020) ?
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 (2020) ?
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

209 j

WCR and payment terms evolution
L'ATELIER DU GOUT L'ANGE ET LAU

Positioning of L'ATELIER DU GOUT L'ANGE ET LAU in its sector

Comparison with sector Services des traiteurs

Valuation estimate

Based on 191 transactions of similar company sales (all years), the value of L'ATELIER DU GOUT L'ANGE ET LAU is estimated at 8 754 € (range 5 201€ - 12 377€). 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 value 2020
191 transactions
5k€ 8k€ 12k€
8 754 € Range: 5 201€ - 12 377€
NAF 5 all-time

Valuation method used

Revenue Multiple
13 758 € × 0.64x = 8 754 €
Range: 5 202€ - 12 377€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 191 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 (Services des traiteurs )

Compare L'ATELIER DU GOUT L'ANGE ET LAU with other companies in the same sector:

Voir toutes les statistiques du secteur Services des traiteurs

Frequently asked questions about L'ATELIER DU GOUT L'ANGE ET LAU

What is the revenue of L'ATELIER DU GOUT L'ANGE ET LAU ?

The revenue of L'ATELIER DU GOUT L'ANGE ET LAU in 2020 is 14 k€.

Is L'ATELIER DU GOUT L'ANGE ET LAU profitable?

L'ATELIER DU GOUT L'ANGE ET LAU recorded a net loss in 2020.

Where is the headquarters of L'ATELIER DU GOUT L'ANGE ET LAU ?

The headquarters of L'ATELIER DU GOUT L'ANGE ET LAU is located in JASSANS-RIOTTIER (01480), in the department Ain.

Where to find the tax return of L'ATELIER DU GOUT L'ANGE ET LAU ?

The tax return of L'ATELIER DU GOUT L'ANGE ET LAU 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 DU GOUT L'ANGE ET LAU operate?

L'ATELIER DU GOUT L'ANGE ET LAU operates in the sector Services des traiteurs (NAF code 56.21Z). See the 'Sector positioning' section above to compare the company with its competitors.