L'ATELIER DU PRECIEUX : revenue, balance sheet and financial ratios

L'ATELIER DU PRECIEUX is a French company founded 10 years ago, specialized in the sector Fabrication d’articles de joaillerie et bijouterie. Based in PARIS (75009), this company of category PME shows in 2019 a revenue of 132 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 PRECIEUX (SIREN 817798721)
Indicator 2019 2016
Revenue 132 459 € 37 783 €
Net income 15 830 € 17 560 €
EBITDA 20 835 € 20 864 €
Net margin 12.0% 46.5%

Revenue and income statement

In 2019, L'ATELIER DU PRECIEUX achieves revenue of 132 k€. Vs 2016, growth of +251% (38 k€ -> 132 k€). After deducting consumption (0 €), gross margin stands at 132 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 21 k€, representing 15.7% of revenue. Warning negative scissor effect: despite revenue change (+251%), EBITDA varies by -0%, reducing margin by 39.5 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 16 k€, i.e. 12.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

132 459 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

132 459 €

EBITDA (2019) ?
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

20 835 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

18 843 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

15 830 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

15.7%

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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 74%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 40%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 13.5% 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 (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

73.652%

Financial autonomy (2019) ?
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

39.751%

Cash flow / Revenue (2019) ?
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

13.508%

Repayment capacity (2019) ?
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

1.399

Asset age ratio (2019) ?
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

81.7%

Solvency indicators evolution
L'ATELIER DU PRECIEUX

Sector positioning

Debt ratio
73.65 2019
2016
2019
Q1: 1.29
Med: 17.08
Q3: 91.38
Average +40 pts over 2 years

In 2019, the debt ratio of L'ATELIER DU PRECIEUX (73.65) 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
39.75% 2019
2016
2019
Q1: 13.82%
Med: 41.62%
Q3: 69.09%
Average -27 pts over 2 years

In 2019, the financial autonomy of L'ATELIER DU PRECIEUX (39.8%) 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
1.4 years 2019
2016
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 1.05 years
Watch +24 pts over 2 years

In 2019, the repayment capacity of L'ATELIER DU PRECIEUX (1.40) 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 226.41. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2019) ?
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

226.411

Interest coverage (2019) ?
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

1.051

Liquidity indicators evolution
L'ATELIER DU PRECIEUX

Sector positioning

Liquidity ratio
226.41 2019
2016
2019
Q1: 138.53
Med: 245.39
Q3: 557.91
Average -22 pts over 2 years

In 2019, the liquidity ratio of L'ATELIER DU PRECIEUX (226.41) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
1.05x 2019
2016
2019
Q1: 0.0x
Med: 0.0x
Q3: 2.03x
Good +38 pts over 2 years

In 2019, the interest coverage of L'ATELIER DU PRECIEUX (1.1x) 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: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. The company must finance 20 days of gap between collections and payments. Overall, WCR represents 10 days of revenue, i.e. 4 k€ to permanently finance.

Operating WCR (2019) ?
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

3 712 €

Customer credit (2019) ?
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

44 j

Supplier credit (2019) ?
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

24 j

Inventory turnover (2019) ?
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 (2019) ?
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

10 j

WCR and payment terms evolution
L'ATELIER DU PRECIEUX

Positioning of L'ATELIER DU PRECIEUX in its sector

Comparison with sector Fabrication d’articles de joaillerie et bijouterie

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of L'ATELIER DU PRECIEUX is estimated at 44 632 € (range 14 274€ - 83 876€). With an EBITDA of 20 835€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.24x (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.

Estimated enterprise value 2019
101 transactions
14k€ 44k€ 83k€
44 632 € Range: 14 274€ - 83 876€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
20 835 € × 2.5x
Estimation 52 908 €
14 669€ - 97 843€
Revenue Multiple 30%
132 459 € × 0.24x
Estimation 31 191 €
14 951€ - 56 436€
Net Income Multiple 20%
15 830 € × 2.8x
Estimation 44 105 €
12 275€ - 90 119€
How is this estimate calculated?

This estimate is based on the analysis of 101 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’articles de joaillerie et bijouterie)

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

Voir toutes les statistiques du secteur Fabrication d’articles de joaillerie et bijouterie

Frequently asked questions about L'ATELIER DU PRECIEUX

What is the revenue of L'ATELIER DU PRECIEUX ?

The revenue of L'ATELIER DU PRECIEUX in 2019 is 132 k€.

Is L'ATELIER DU PRECIEUX profitable?

Yes, L'ATELIER DU PRECIEUX generated a net profit of 16 k€ in 2019.

Where is the headquarters of L'ATELIER DU PRECIEUX ?

The headquarters of L'ATELIER DU PRECIEUX is located in PARIS (75009), in the department Paris.

Where to find the tax return of L'ATELIER DU PRECIEUX ?

The tax return of L'ATELIER DU PRECIEUX 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 PRECIEUX operate?

L'ATELIER DU PRECIEUX operates in the sector Fabrication d’articles de joaillerie et bijouterie (NAF code 32.12Z). See the 'Sector positioning' section above to compare the company with its competitors.