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

L'ATELIER DU SOMMELIER is a French company founded 19 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in SCHWEIGHOUSE-SUR-MODER (67590), this company of category PME shows in 2018 a revenue of 254 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 SOMMELIER (SIREN 494885437)
Indicator 2018 2015
Revenue 254 091 € 532 169 €
Net income 59 203 € 577 €
EBITDA -60 117 € 120 €
Net margin 23.3% 0.1%

Revenue and income statement

In 2018, L'ATELIER DU SOMMELIER achieves revenue of 254 k€. Significant drop of -52% vs 2015. After deducting consumption (181 k€), gross margin stands at 73 k€, i.e. a rate of 29%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -60 k€, representing -23.7% of revenue. Warning negative scissor effect: despite revenue change (-52%), EBITDA varies by -50198%, reducing margin by 23.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 59 k€, i.e. 23.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

254 091 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

73 487 €

EBITDA (2018) ?
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

-60 117 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-56 092 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

59 203 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-23.7%

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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 28%. 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 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). 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 23.4% 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 (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

27.978%

Financial autonomy (2018) ?
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

16.66%

Cash flow / Revenue (2018) ?
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

23.355%

Repayment capacity (2018) ?
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

0.632

Solvency indicators evolution
L'ATELIER DU SOMMELIER

Sector positioning

Debt ratio
27.98 2018
2015
2018
Q1: 0.0
Med: 14.03
Q3: 156.73
Average -15 pts over 2 years

In 2018, the debt ratio of L'ATELIER DU SOMMELIER (27.98) 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
16.66% 2018
2015
2018
Q1: 3.48%
Med: 39.75%
Q3: 79.19%
Average -15 pts over 2 years

In 2018, the financial autonomy of L'ATELIER DU SOMMELIER (16.7%) 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
0.63 years 2018
2015
2018
Q1: 0.0 years
Med: 0.5 years
Q3: 8.02 years
Average -25 pts over 2 years

In 2018, the repayment capacity of L'ATELIER DU SOMMELIER (0.63) 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 417.94. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

417.938

Interest coverage (2018) ?
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

-2.339

Liquidity indicators evolution
L'ATELIER DU SOMMELIER

Sector positioning

Liquidity ratio
417.94 2018
2015
2018
Q1: 74.2
Med: 236.65
Q3: 912.76
Good

In 2018, the liquidity ratio of L'ATELIER DU SOMMELIER (417.94) 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
-2.34x 2018
2015
2018
Q1: 0.0x
Med: 0.03x
Q3: 14.62x
Average -50 pts over 2 years

In 2018, the interest coverage of L'ATELIER DU SOMMELIER (-2.3x) 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: 16 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Overall, WCR represents 210 days of revenue, i.e. 148 k€ to permanently finance.

Operating WCR (2018) ?
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

148 399 €

Customer credit (2018) ?
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 (2018) ?
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

16 j

Inventory turnover (2018) ?
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 (2018) ?
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

210 j

WCR and payment terms evolution
L'ATELIER DU SOMMELIER

Positioning of L'ATELIER DU SOMMELIER in its sector

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

Valuation estimate

Based on 184 transactions of similar company sales in 2018, the value of L'ATELIER DU SOMMELIER is estimated at 215 323 € (range 84 370€ - 522 086€). The price/revenue ratio is 0.55x (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 2018
184 transactions
84k€ 215k€ 522k€
215 323 € Range: 84 370€ - 522 086€
NAF 5 année 2018

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
254 091 € × 0.55x
Estimation 140 721 €
66 319€ - 453 889€
Net Income Multiple 20%
59 203 € × 5.5x
Estimation 327 227 €
111 449€ - 624 384€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 184 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 DU SOMMELIER 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 DU SOMMELIER

What is the revenue of L'ATELIER DU SOMMELIER ?

The revenue of L'ATELIER DU SOMMELIER in 2018 is 254 k€.

Is L'ATELIER DU SOMMELIER profitable?

Yes, L'ATELIER DU SOMMELIER generated a net profit of 59 k€ in 2018.

Where is the headquarters of L'ATELIER DU SOMMELIER ?

The headquarters of L'ATELIER DU SOMMELIER is located in SCHWEIGHOUSE-SUR-MODER (67590), in the department Bas-Rhin.

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

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

L'ATELIER DU SOMMELIER 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.