Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

L'ATELIER DU SON ET DE L'IMAGE : revenue, balance sheet and financial ratios

L'ATELIER DU SON ET DE L'IMAGE is a French company founded 32 years ago, specialized in the sector Commerce de détail de matériels audio et vidéo en magasin spécialisé. Based in CHATEAU-L'EVEQUE (24460), this company of category PME shows in 2017 a revenue of 1.2 M€. 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 SON ET DE L'IMAGE (SIREN 399542604)
Indicator 2025 2024 2023 2022 2019 2018 2017
Revenue N/C N/C N/C N/C N/C N/C 1 151 985 €
Net income 106 741 € 27 332 € 38 825 € 47 304 € 33 222 € 60 776 € 29 794 €
EBITDA N/C N/C N/C N/C N/C N/C 59 167 €
Net margin N/C N/C N/C N/C N/C N/C 2.6%

Revenue and income statement

In 2025, L'ATELIER DU SON ET DE L'IMAGE generates positive net income of 107 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 30 k€ -> 107 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

106 741 €

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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 21%. 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 53%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

21.136%

Financial autonomy (2025) ?
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

53.195%

Asset age ratio (2025) ?
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

44.8%

Solvency indicators evolution
L'ATELIER DU SON ET DE L'IMAGE

Sector positioning

Debt ratio
21.14 2025
2023
2024
2025
Q1: 0.75
Med: 18.79
Q3: 41.54
Average

In 2025, the debt ratio of L'ATELIER DU SON ET DE L'... (21.14) 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
53.2% 2025
2023
2024
2025
Q1: 19.2%
Med: 44.27%
Q3: 63.08%
Good -7 pts over 3 years

In 2025, the financial autonomy of L'ATELIER DU SON ET DE L'... (53.2%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 181.61. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

181.608

Liquidity indicators evolution
L'ATELIER DU SON ET DE L'IMAGE

Sector positioning

Liquidity ratio
181.61 2025
2023
2024
2025
Q1: 151.45
Med: 209.98
Q3: 335.65
Average -27 pts over 3 years

In 2025, the liquidity ratio of L'ATELIER DU SON ET DE L'... (181.61) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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 (2025) ?
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

0 j

Inventory turnover (2025) ?
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 and payment terms evolution
L'ATELIER DU SON ET DE L'IMAGE

Positioning of L'ATELIER DU SON ET DE L'IMAGE in its sector

Comparison with sector Commerce de détail de matériels audio et vidéo en magasin spécialisé

Valuation estimate

Based on 109 transactions of similar company sales (all years), the value of L'ATELIER DU SON ET DE L'IMAGE is estimated at 320 620 € (range 166 441€ - 816 203€). 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 2025
109 transactions
166k€ 320k€ 816k€
320 620 € Range: 166 441€ - 816 203€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
106 741 € × 3.0x = 320 621 €
Range: 166 442€ - 816 203€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 109 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 (Commerce de détail de matériels audio et vidéo en magasin spécialisé)

Compare L'ATELIER DU SON ET DE L'IMAGE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de matériels audio et vidéo en magasin spécialisé

Frequently asked questions about L'ATELIER DU SON ET DE L'IMAGE

What is the revenue of L'ATELIER DU SON ET DE L'IMAGE ?

The revenue of L'ATELIER DU SON ET DE L'IMAGE in 2017 is 1.2 M€.

Is L'ATELIER DU SON ET DE L'IMAGE profitable?

Yes, L'ATELIER DU SON ET DE L'IMAGE generated a net profit of 107 k€ in 2025.

Where is the headquarters of L'ATELIER DU SON ET DE L'IMAGE ?

The headquarters of L'ATELIER DU SON ET DE L'IMAGE is located in CHATEAU-L'EVEQUE (24460), in the department Dordogne.

Where to find the tax return of L'ATELIER DU SON ET DE L'IMAGE ?

The tax return of L'ATELIER DU SON ET DE L'IMAGE 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 SON ET DE L'IMAGE operate?

L'ATELIER DU SON ET DE L'IMAGE operates in the sector Commerce de détail de matériels audio et vidéo en magasin spécialisé (NAF code 47.43Z). See the 'Sector positioning' section above to compare the company with its competitors.