LES ATELIERS DE LA BETHANIE : revenue, balance sheet and financial ratios

LES ATELIERS DE LA BETHANIE is a French company founded 8 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in CROIX-MARE (76190), this company of category PME shows in 2020 a revenue of 103 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LES ATELIERS DE LA BETHANIE (SIREN 831911045)
Indicator 2020 2019 2018
Revenue 102 692 € 132 585 € 135 714 €
Net income 34 623 € 45 363 € 35 066 €
EBITDA 43 375 € 57 909 € 37 597 €
Net margin 33.7% 34.2% 25.8%

Revenue and income statement

In 2020, LES ATELIERS DE LA BETHANIE achieves revenue of 103 k€. Revenue is declining over the period 2018-2020 (CAGR: -13.0%). Significant drop of -23% vs 2019. After deducting consumption (7 k€), gross margin stands at 96 k€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 43 k€, representing 42.2% 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 35 k€, i.e. 33.7% of revenue. This profit can be retained or distributed to shareholders.

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

102 692 €

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

95 847 €

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

43 375 €

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

41 260 €

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

34 623 €

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

42.2%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 11%. 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 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 35.9% 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 (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

11.354%

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

9.596%

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

35.857%

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

0.156

Asset age ratio (2020) ?
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

40.0%

Solvency indicators evolution
LES ATELIERS DE LA BETHANIE

Sector positioning

Debt ratio
11.35 2020
2018
2019
2020
Q1: 0.0
Med: 12.54
Q3: 165.29
Good -7 pts over 3 years

In 2020, the debt ratio of LES ATELIERS DE LA BETHANIE (11.35) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
9.6% 2020
2018
2019
2020
Q1: 2.35%
Med: 37.75%
Q3: 80.16%
Average -7 pts over 3 years

In 2020, the financial autonomy of LES ATELIERS DE LA BETHANIE (9.6%) 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
0.16 years 2020
2018
2019
2020
Q1: -0.01 years
Med: 0.43 years
Q3: 9.29 years
Good -5 pts over 3 years

In 2020, the repayment capacity of LES ATELIERS DE LA BETHANIE (0.16) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 965.83. 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 (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

965.829

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

0.224

Liquidity indicators evolution
LES ATELIERS DE LA BETHANIE

Sector positioning

Liquidity ratio
965.83 2020
2018
2019
2020
Q1: 79.88
Med: 255.9
Q3: 986.53
Good +23 pts over 3 years

In 2020, the liquidity ratio of LES ATELIERS DE LA BETHANIE (965.83) 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 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 13.38x
Good

In 2020, the interest coverage of LES ATELIERS DE LA BETHANIE (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: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 7 days. The company must finance 16 days of gap between collections and payments. Overall, WCR represents 13 days of revenue, i.e. 4 k€ to permanently finance. Over 2018-2020, WCR increased by +127%, 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

3 841 €

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

23 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

7 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

13 j

WCR and payment terms evolution
LES ATELIERS DE LA BETHANIE

Positioning of LES ATELIERS DE LA BETHANIE in its sector

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

Valuation estimate

Based on 193 transactions of similar company sales in 2020, the value of LES ATELIERS DE LA BETHANIE is estimated at 189 802 € (range 80 954€ - 308 092€). With an EBITDA of 43 375€, the sector multiple of 6.2x is applied. The price/revenue ratio is 0.62x (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
193 transactions
80k€ 189k€ 308k€
189 802 € Range: 80 954€ - 308 092€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
43 375 € × 6.2x
Estimation 268 975 €
110 823€ - 367 757€
Revenue Multiple 30%
102 692 € × 0.62x
Estimation 63 768 €
39 522€ - 141 271€
Net Income Multiple 20%
34 623 € × 5.2x
Estimation 180 923 €
68 432€ - 409 165€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 193 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 LES ATELIERS DE LA BETHANIE 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 LES ATELIERS DE LA BETHANIE

What is the revenue of LES ATELIERS DE LA BETHANIE ?

The revenue of LES ATELIERS DE LA BETHANIE in 2020 is 103 k€.

Is LES ATELIERS DE LA BETHANIE profitable?

Yes, LES ATELIERS DE LA BETHANIE generated a net profit of 35 k€ in 2020.

Where is the headquarters of LES ATELIERS DE LA BETHANIE ?

The headquarters of LES ATELIERS DE LA BETHANIE is located in CROIX-MARE (76190), in the department Seine-Maritime.

Where to find the tax return of LES ATELIERS DE LA BETHANIE ?

The tax return of LES ATELIERS DE LA BETHANIE 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 LES ATELIERS DE LA BETHANIE operate?

LES ATELIERS DE LA BETHANIE 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.