SIREN : 830436754
SAS ATELIER LUTECE is a French company founded 8 years ago, specialized in the sector Fabrication d’articles de joaillerie et bijouterie. Based in PARIS (75002), this company of category GE shows in 2023 a revenue of 9.7 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
| Indicator | 2023 |
|---|---|
| Revenue | 9 740 915 € |
| Net income | 504 626 € |
| EBITDA | 931 986 € |
| Net margin | 5.2% |
In 2023, SAS ATELIER LUTECE achieves revenue of 9.7 M€. After deducting consumption (2.0 M€), gross margin stands at 7.7 M€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 932 k€, representing 9.6% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 505 k€, i.e. 5.2% of revenue. This profit can be retained or distributed to shareholders.
9 740 915 €
7 698 793 €
931 986 €
651 036 €
504 626 €
9.6%
The debt ratio (= Financial debt / Equity x 100) stands at 1040%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 6.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
1040.312%
6.093%
6.94%
6.607
78.9%
In 2023, the debt ratio of SAS ATELIER LUTECE (1040.31) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2023, the financial autonomy of SAS ATELIER LUTECE (6.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2023, the repayment capacity of SAS ATELIER LUTECE (6.61) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 172.02. 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 14.9x. Operating income very largely covers interest expenses: high safety margin.
172.023
14.93
In 2023, the liquidity ratio of SAS ATELIER LUTECE (172.02) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2023, the interest coverage of SAS ATELIER LUTECE (14.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 41 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 51 days of revenue, i.e. 1.4 M€ to permanently finance.
1 368 696 €
47 j
50 j
41 j
51 j
Based on 101 transactions of similar company sales (all years), the value of SAS ATELIER LUTECE is estimated at 2 152 646 € (range 736 181€ - 4 007 984€). With an EBITDA of 931 986€, 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SAS ATELIER LUTECE with other companies in the same sector:
Voir toutes les statistiques du secteur Fabrication d’articles de joaillerie et bijouterie
The revenue of SAS ATELIER LUTECE in 2023 is 9.7 M€.
Yes, SAS ATELIER LUTECE generated a net profit of 505 k€ in 2023.
The headquarters of SAS ATELIER LUTECE is located in PARIS (75002), in the department Paris.
The tax return of SAS ATELIER LUTECE 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).
SAS ATELIER LUTECE 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.