AU BOUT DE L'ART : revenue, balance sheet and financial ratios

AU BOUT DE L'ART is a French company founded 16 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in CHANTONNAY (85110), this company of category PME shows in 2025 a revenue of 10.6 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 - AU BOUT DE L'ART (SIREN 513896555)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 10 640 202 € 7 885 200 € 7 562 618 € N/C N/C N/C N/C N/C N/C N/C
Net income 42 602 € 50 467 € 9 052 € -66 696 € 76 019 € 30 874 € 10 476 € 30 207 € 41 505 € 39 191 €
EBITDA 219 442 € 159 309 € 126 191 € N/C N/C N/C N/C N/C N/C N/C
Net margin 0.4% 0.6% 0.1% N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, AU BOUT DE L'ART achieves revenue of 10.6 M€. Over the period 2023-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +18.6%. Vs 2024, growth of +35% (7.9 M€ -> 10.6 M€). After deducting consumption (5.8 M€), gross margin stands at 4.8 M€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 219 k€, representing 2.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 43 k€, i.e. 0.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

10 640 202 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 803 016 €

EBITDA (2025) ?
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

219 442 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

68 213 €

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

42 602 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.1%

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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 158%. 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 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

157.822%

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

16.913%

Cash flow / Revenue (2025) ?
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

1.719%

Repayment capacity (2025) ?
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

2.687

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

45.4%

Solvency indicators evolution
AU BOUT DE L'ART

Sector positioning

Debt ratio
157.82 2025
2023
2024
2025
Q1: 4.64
Med: 26.36
Q3: 84.25
Average

In 2025, the debt ratio of AU BOUT DE L'ART (157.82) 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
16.91% 2025
2023
2024
2025
Q1: 21.61%
Med: 45.3%
Q3: 65.67%
Watch

In 2025, the financial autonomy of AU BOUT DE L'ART (16.9%) 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
2.69 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.51 years
Q3: 1.83 years
Average

In 2025, the repayment capacity of AU BOUT DE L'ART (2.69) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 91.93. 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 6.8x. Operating income very largely covers interest expenses: high safety margin.

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

91.93

Interest coverage (2025) ?
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

6.777

Liquidity indicators evolution
AU BOUT DE L'ART

Sector positioning

Liquidity ratio
91.93 2025
2023
2024
2025
Q1: 96.55
Med: 158.06
Q3: 278.05
Watch -5 pts over 3 years

In 2025, the liquidity ratio of AU BOUT DE L'ART (91.93) 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
6.78x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.23x
Q3: 4.93x
Excellent

In 2025, the interest coverage of AU BOUT DE L'ART (6.8x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-4 days): operations structurally generate cash.

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

-127 363 €

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

2 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

20 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

10 j

WCR in days of revenue (2025) ?
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

-4 j

WCR and payment terms evolution
AU BOUT DE L'ART

Positioning of AU BOUT DE L'ART in its sector

Comparison with sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Valuation estimate

Based on 54 transactions of similar company sales in 2025, the value of AU BOUT DE L'ART is estimated at 1 818 753 € (range 812 991€ - 3 609 270€). With an EBITDA of 219 442€, the sector multiple of 5.0x is applied. The price/revenue ratio is 0.37x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
54 tx
812k€ 1818k€ 3609k€
1 818 753 € Range: 812 991€ - 3 609 270€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
219 442 € × 5.0x
Estimation 1 103 750 €
396 476€ - 2 253 817€
Revenue Multiple 30%
10 640 202 € × 0.37x
Estimation 3 971 447 €
1 972 316€ - 7 889 451€
Net Income Multiple 20%
42 602 € × 8.9x
Estimation 377 222 €
115 294€ - 577 635€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 viandes et de produits à base de viande en magasin spécialisé)

Compare AU BOUT DE L'ART with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Frequently asked questions about AU BOUT DE L'ART

What is the revenue of AU BOUT DE L'ART ?

The revenue of AU BOUT DE L'ART in 2025 is 10.6 M€.

Is AU BOUT DE L'ART profitable?

Yes, AU BOUT DE L'ART generated a net profit of 43 k€ in 2025.

Where is the headquarters of AU BOUT DE L'ART ?

The headquarters of AU BOUT DE L'ART is located in CHANTONNAY (85110), in the department Vendee.

Where to find the tax return of AU BOUT DE L'ART ?

The tax return of AU BOUT DE L'ART 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 AU BOUT DE L'ART operate?

AU BOUT DE L'ART operates in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé (NAF code 47.22Z). See the 'Sector positioning' section above to compare the company with its competitors.