Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
Le dernier exercice comptable publié pour cette entreprise remonte à 2021. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

AU PLAISIR DU FEU : revenue, balance sheet and financial ratios

AU PLAISIR DU FEU is a French company founded 12 years ago, specialized in the sector Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2). Based in SAINT-COSME-EN-VAIRAIS (72110), this company of category PME shows in 2021 a revenue of 91 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-09-19

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

Synthèse

Santé financière : Fragile

Signal structurel : exploitation déficitaire (EBE négatif).

In summary, AU PLAISIR DU FEU posts positive profitability over the latest financial year. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - AU PLAISIR DU FEU (SIREN 797866142)
Indicator 2021
Revenue 91 061 €
Net income 3 183 €
EBITDA -911 €
Net margin 3.5%

Revenue and income statement

In 2021, AU PLAISIR DU FEU achieves revenue of 91 k€. After deducting consumption (6 k€), gross margin stands at 85 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 -911 €, representing -1.0% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 3.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

91 061 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

84 608 €

EBITDA (2021) ?
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

-911 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 972 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 183 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.0%

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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 7%. This ratio is more favorable than the sector median (32.9%). Financial autonomy (= Equity / Total assets x 100) reaches 15%. This ratio is slightly less favorable than the sector median (34.1%).

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

7.23%

Financial autonomy (2021) ?
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

15.37%

Cash flow / Revenue (2021) ?
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

-2.43%

Repayment capacity (2021) ?
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

-0.18

Solvency indicators evolution
AU PLAISIR DU FEU

Sector positioning

Debt ratio
7.23% 2021
Q1: 4.08%
Med: 32.87%
Q3: 103.92%
Good

In 2021, the debt ratio of AU PLAISIR DU FEU (7.2%) 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
15.37% 2021
Q1: 15.07%
Med: 34.13%
Q3: 52.95%
Average

In 2021, the financial autonomy of AU PLAISIR DU FEU (15.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1.20. This ratio is less favorable than the sector median (2.1) and warrants attention.

Liquidity ratio (2021) ?
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

1.2

Interest coverage (2021) ?
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

0.0

Liquidity indicators evolution
AU PLAISIR DU FEU

Sector positioning

Liquidity ratio
1.2 2021
Q1: 1.49
Med: 2.09
Q3: 3.01
Watch

In 2021, the liquidity ratio of AU PLAISIR DU FEU (1.20) 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
0.0x 2021
Q1: 0.0x
Med: 0.54x
Q3: 2.95x
Average

In 2021, the interest coverage of AU PLAISIR DU FEU (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The gap of 32 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-3 days): operations structurally generate cash.

Operating WCR (2021) ?
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

-777 €

Customer credit (2021) ?
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

32 j

Supplier credit (2021) ?
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

0 j

Inventory turnover (2021) ?
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 (2021) ?
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

-3 j

WCR and payment terms evolution
AU PLAISIR DU FEU

Positioning of AU PLAISIR DU FEU in its sector

Comparison with sector Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2)

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (43 transactions). This range of 7 702€ to 23 150€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
7k€ 12k€ 23k€
12 027 € Range: 7 702€ - 23 150€
NAF 5 année 2021
How is this estimate calculated?

This estimate is based on the analysis of 43 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 quincaillerie, peintures et verres en petites surfaces (moins de 400 m2))

Compare AU PLAISIR DU FEU with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2)

Top companies in Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2)

Largest companies by revenue in the sector Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2):

Top companies in Sarthe

Largest companies by revenue in the department Sarthe:

Voir le classement complet du département Sarthe

Frequently asked questions about AU PLAISIR DU FEU

What is the revenue of AU PLAISIR DU FEU ?

The revenue of AU PLAISIR DU FEU in 2021 is 91 k€.

Is AU PLAISIR DU FEU profitable?

Yes, AU PLAISIR DU FEU generated a net profit of 3 k€ in 2021.

Where is the headquarters of AU PLAISIR DU FEU ?

The headquarters of AU PLAISIR DU FEU is located in SAINT-COSME-EN-VAIRAIS (72110), in the department Sarthe.

Where to find the tax return of AU PLAISIR DU FEU ?

The tax return of AU PLAISIR DU FEU 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 PLAISIR DU FEU operate?

AU PLAISIR DU FEU operates in the sector Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2) (NAF code 47.52A). See the 'Sector positioning' section above to compare the company with its competitors.