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

LES ATELIERS DE LA CHAPELLE is a French company founded 35 years ago, specialized in the sector Fabrication d’autres meubles et industries connexes de l’ameublement. Based in SEVREMOINE (49230), this company of category ETI shows in 2024 a revenue of 4.4 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 - LES ATELIERS DE LA CHAPELLE (SIREN 378909246)
Indicator 2024 2023 2022 2022 2021 2020 2019 2016
Revenue 4 371 449 € 4 422 221 € 4 260 246 € 2 827 803 € 3 406 878 € 5 643 580 € 195 371 € 162 522 €
Net income -193 449 € 40 319 € 99 446 € 2 749 € 35 997 € 410 174 € 32 234 € 130 916 €
EBITDA -129 592 € 56 177 € 188 757 € 32 927 € -18 423 € 572 104 € -79 578 € -99 575 €
Net margin -4.4% 0.9% 2.3% 0.1% 1.1% 7.3% 16.5% 80.6%

Revenue and income statement

In 2024, LES ATELIERS DE LA CHAPELLE achieves revenue of 4.4 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +50.9%. Slight decline of -1% vs 2023. After deducting consumption (166 k€), gross margin stands at 4.2 M€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -130 k€, representing -3.0% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -331%, reducing margin by 4.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -193 k€ (-4.4% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 371 449 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 205 851 €

EBITDA (2024) ?
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

-129 592 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-230 886 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-193 449 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-3.0%

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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 19%. 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 37%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

18.761%

Financial autonomy (2024) ?
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

36.662%

Cash flow / Revenue (2024) ?
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

-1.507%

Repayment capacity (2024) ?
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

-4.173

Asset age ratio (2024) ?
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

16.1%

Solvency indicators evolution
LES ATELIERS DE LA CHAPELLE

Sector positioning

Debt ratio
18.76 2024
2022
2023
2024
Q1: 0.92
Med: 21.14
Q3: 74.6
Good -10 pts over 3 years

In 2024, the debt ratio of LES ATELIERS DE LA CHAPELLE (18.76) 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
36.66% 2024
2022
2023
2024
Q1: 7.98%
Med: 31.08%
Q3: 54.68%
Good -9 pts over 3 years

In 2024, the financial autonomy of LES ATELIERS DE LA CHAPELLE (36.7%) 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.

Repayment capacity
-4.17 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.43 years
Excellent -51 pts over 3 years

In 2024, the repayment capacity of LES ATELIERS DE LA CHAPELLE (-4.17) 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 169.96. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

169.964

Interest coverage (2024) ?
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

-1.935

Liquidity indicators evolution
LES ATELIERS DE LA CHAPELLE

Sector positioning

Liquidity ratio
169.96 2024
2022
2023
2024
Q1: 131.19
Med: 215.69
Q3: 367.62
Average -39 pts over 3 years

In 2024, the liquidity ratio of LES ATELIERS DE LA CHAPELLE (169.96) 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
-1.94x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.62x
Watch -48 pts over 3 years

In 2024, the interest coverage of LES ATELIERS DE LA CHAPELLE (-1.9x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 126 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 67 days. The gap of 59 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 172 days of revenue, i.e. 2.1 M€ to permanently finance. Over 2016-2024, WCR increased by +1474%, requiring additional financing.

Operating WCR (2024) ?
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

2 087 979 €

Customer credit (2024) ?
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

126 j

Supplier credit (2024) ?
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

67 j

Inventory turnover (2024) ?
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

23 j

WCR in days of revenue (2024) ?
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

172 j

WCR and payment terms evolution
LES ATELIERS DE LA CHAPELLE

Positioning of LES ATELIERS DE LA CHAPELLE in its sector

Comparison with sector Fabrication d’autres meubles et industries connexes de l’ameublement

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 739 507€ to 1 140 786€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
739k€ 938k€ 1140k€
938 645 € Range: 739 507€ - 1 140 786€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 40 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’autres meubles et industries connexes de l’ameublement)

Compare LES ATELIERS DE LA CHAPELLE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d’autres meubles et industries connexes de l’ameublement

Frequently asked questions about LES ATELIERS DE LA CHAPELLE

What is the revenue of LES ATELIERS DE LA CHAPELLE ?

The revenue of LES ATELIERS DE LA CHAPELLE in 2024 is 4.4 M€.

Is LES ATELIERS DE LA CHAPELLE profitable?

LES ATELIERS DE LA CHAPELLE recorded a net loss in 2024.

Where is the headquarters of LES ATELIERS DE LA CHAPELLE ?

The headquarters of LES ATELIERS DE LA CHAPELLE is located in SEVREMOINE (49230), in the department Maine-et-Loire.

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

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

LES ATELIERS DE LA CHAPELLE operates in the sector Fabrication d’autres meubles et industries connexes de l’ameublement (NAF code 31.09B). See the 'Sector positioning' section above to compare the company with its competitors.