ALLAIN ET GASQ LUTHIER ARCHETIER SARL : revenue, balance sheet and financial ratios

ALLAIN ET GASQ LUTHIER ARCHETIER SARL is a French company founded 40 years ago, specialized in the sector Fabrication d'instruments de musique. Based in NICE (06300), this company of category PME shows in 2016 a revenue of 261 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 - ALLAIN ET GASQ LUTHIER ARCHETIER SARL (SIREN 333912921)
Indicator 2016 2015
Revenue 260 690 € 144 228 €
Net income 6 051 € 80 345 €
EBITDA 12 735 € 5 518 €
Net margin 2.3% 55.7%

Revenue and income statement

In 2016, ALLAIN ET GASQ LUTHIER ARCHETIER SARL achieves revenue of 261 k€. Vs 2015, growth of +81% (144 k€ -> 261 k€). After deducting consumption (85 k€), gross margin stands at 176 k€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 4.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 2.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

260 690 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

175 992 €

EBITDA (2016) ?
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

12 735 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

84 376 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

6 051 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.9%

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 64%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

63.72%

Financial autonomy (2016) ?
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

12.973%

Cash flow / Revenue (2016) ?
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

3.627%

Repayment capacity (2016) ?
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

3.461

Asset age ratio (2016) ?
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

5.4%

Solvency indicators evolution
ALLAIN ET GASQ LUTHIER ARCHETIER SARL

Sector positioning

Debt ratio
63.72 2016
2015
2016
Q1: 2.29
Med: 24.91
Q3: 83.69
Average -8 pts over 2 years

In 2016, the debt ratio of ALLAIN ET GASQ LUTHIER AR... (63.72) 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
12.97% 2016
2015
2016
Q1: 24.13%
Med: 50.48%
Q3: 65.25%
Watch -23 pts over 2 years

In 2016, the financial autonomy of ALLAIN ET GASQ LUTHIER AR... (13.0%) 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.

Repayment capacity
3.46 years 2016
2015
2016
Q1: 0.0 years
Med: 0.12 years
Q3: 1.85 years
Watch +7 pts over 2 years

In 2016, the repayment capacity of ALLAIN ET GASQ LUTHIER AR... (3.46) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 133.96. 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 35.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2016) ?
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

133.955

Interest coverage (2016) ?
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

35.516

Liquidity indicators evolution
ALLAIN ET GASQ LUTHIER ARCHETIER SARL

Sector positioning

Liquidity ratio
133.96 2016
2015
2016
Q1: 171.42
Med: 302.92
Q3: 432.8
Watch -6 pts over 2 years

In 2016, the liquidity ratio of ALLAIN ET GASQ LUTHIER AR... (133.96) 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.

Interest coverage
35.52x 2016
2015
2016
Q1: 0.0x
Med: 0.0x
Q3: 5.29x
Excellent -23 pts over 2 years

In 2016, the interest coverage of ALLAIN ET GASQ LUTHIER AR... (35.5x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 126 days. Excellent situation: suppliers finance 109 days of the operating cycle (retail model). Inventory turnover is 272 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 98 days of revenue, i.e. 71 k€ to permanently finance.

Operating WCR (2016) ?
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

70 728 €

Customer credit (2016) ?
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

17 j

Supplier credit (2016) ?
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

126 j

Inventory turnover (2016) ?
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

272 j

WCR in days of revenue (2016) ?
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

98 j

WCR and payment terms evolution
ALLAIN ET GASQ LUTHIER ARCHETIER SARL

Positioning of ALLAIN ET GASQ LUTHIER ARCHETIER SARL in its sector

Comparison with sector Fabrication d'instruments de musique

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of ALLAIN ET GASQ LUTHIER ARCHETIER SARL is estimated at 37 957 € (range 14 248€ - 70 113€). With an EBITDA of 12 735€, 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.

Estimated enterprise value 2016
101 transactions
14k€ 37k€ 70k€
37 957 € Range: 14 248€ - 70 113€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
12 735 € × 2.5x
Estimation 32 339 €
8 966€ - 59 805€
Revenue Multiple 30%
260 690 € × 0.24x
Estimation 61 386 €
29 424€ - 111 071€
Net Income Multiple 20%
6 051 € × 2.8x
Estimation 16 859 €
4 692€ - 34 448€
How is this estimate calculated?

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.

  • 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'instruments de musique)

Compare ALLAIN ET GASQ LUTHIER ARCHETIER SARL with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'instruments de musique

Frequently asked questions about ALLAIN ET GASQ LUTHIER ARCHETIER SARL

What is the revenue of ALLAIN ET GASQ LUTHIER ARCHETIER SARL ?

The revenue of ALLAIN ET GASQ LUTHIER ARCHETIER SARL in 2016 is 261 k€.

Is ALLAIN ET GASQ LUTHIER ARCHETIER SARL profitable?

Yes, ALLAIN ET GASQ LUTHIER ARCHETIER SARL generated a net profit of 6 k€ in 2016.

Where is the headquarters of ALLAIN ET GASQ LUTHIER ARCHETIER SARL ?

The headquarters of ALLAIN ET GASQ LUTHIER ARCHETIER SARL is located in NICE (06300), in the department Alpes-Maritimes.

Where to find the tax return of ALLAIN ET GASQ LUTHIER ARCHETIER SARL ?

The tax return of ALLAIN ET GASQ LUTHIER ARCHETIER SARL 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 ALLAIN ET GASQ LUTHIER ARCHETIER SARL operate?

ALLAIN ET GASQ LUTHIER ARCHETIER SARL operates in the sector Fabrication d'instruments de musique (NAF code 32.20Z). See the 'Sector positioning' section above to compare the company with its competitors.