L ASSIETTE RESTAURANTS D AEROPORT : revenue, balance sheet and financial ratios

L ASSIETTE RESTAURANTS D AEROPORT is a French company founded 17 years ago, specialized in the sector Restauration traditionnelle. Based in LYON (69003), this company of category PME shows in 2024 a revenue of 3.2 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 - L ASSIETTE RESTAURANTS D AEROPORT (SIREN 511150476)
Indicator 2024 2023 2022 2020 2019 2018 2017 2016
Revenue 3 207 242 € 3 413 642 € 3 338 967 € N/C 1 532 602 € 1 697 781 € 1 541 121 € 1 439 642 €
Net income -211 279 € 131 304 € -180 392 € -260 431 € -72 317 € 41 596 € 10 097 € 96 717 €
EBITDA 58 594 € 431 966 € 111 472 € N/C 1 146 € 128 568 € 100 230 € 131 915 €
Net margin -6.6% 3.8% -5.4% N/C -4.7% 2.5% 0.7% 6.7%

Revenue and income statement

In 2024, L ASSIETTE RESTAURANTS D AEROPORT achieves revenue of 3.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.5%. Slight decline of -6% vs 2023. After deducting consumption (960 k€), gross margin stands at 2.2 M€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 59 k€, representing 1.8% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -86%, reducing margin by 10.8 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -211 k€ (-6.6% 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

3 207 242 €

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

2 246 939 €

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

58 594 €

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

-161 613 €

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

-211 279 €

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

1.8%

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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 -59%. 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 -70%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-58.879%

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

-70.206%

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

-4.34%

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

-2.971

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

37.8%

Solvency indicators evolution
L ASSIETTE RESTAURANTS D AEROPORT

Sector positioning

Debt ratio
-58.88 2024
2022
2023
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Excellent

In 2024, the debt ratio of L ASSIETTE RESTAURANTS D ... (-58.88) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-70.21% 2024
2022
2023
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Average

In 2024, the financial autonomy of L ASSIETTE RESTAURANTS D ... (-70.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-2.97 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.55 years
Q3: 2.88 years
Excellent

In 2024, the repayment capacity of L ASSIETTE RESTAURANTS D ... (-2.97) 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 45.74. 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 11.7x. Operating income very largely covers interest expenses: high safety margin.

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

45.739

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

11.684

Liquidity indicators evolution
L ASSIETTE RESTAURANTS D AEROPORT

Sector positioning

Liquidity ratio
45.74 2024
2022
2023
2024
Q1: 62.72
Med: 130.92
Q3: 251.33
Average

In 2024, the liquidity ratio of L ASSIETTE RESTAURANTS D ... (45.74) 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
11.68x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.65x
Q3: 5.46x
Excellent +5 pts over 3 years

In 2024, the interest coverage of L ASSIETTE RESTAURANTS D ... (11.7x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 127 days. Excellent situation: suppliers finance 127 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-15 days): operations structurally generate cash. Notable WCR improvement over the period (-1498%), freeing up cash.

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

-133 646 €

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

0 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

127 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

4 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

-15 j

WCR and payment terms evolution
L ASSIETTE RESTAURANTS D AEROPORT

Positioning of L ASSIETTE RESTAURANTS D AEROPORT in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 698 transactions of similar company sales in 2024, the value of L ASSIETTE RESTAURANTS D AEROPORT is estimated at 883 023 € (range 495 511€ - 1 397 805€). With an EBITDA of 58 594€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (in line with sector norms). 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 2024
698 transactions
495k€ 883k€ 1397k€
883 023 € Range: 495 511€ - 1 397 805€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
58 594 € × 5.4x
Estimation 316 280 €
155 808€ - 621 911€
Revenue Multiple 30%
3 207 242 € × 0.57x
Estimation 1 827 595 €
1 061 683€ - 2 690 963€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 698 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 (Restauration traditionnelle)

Compare L ASSIETTE RESTAURANTS D AEROPORT with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about L ASSIETTE RESTAURANTS D AEROPORT

What is the revenue of L ASSIETTE RESTAURANTS D AEROPORT ?

The revenue of L ASSIETTE RESTAURANTS D AEROPORT in 2024 is 3.2 M€.

Is L ASSIETTE RESTAURANTS D AEROPORT profitable?

L ASSIETTE RESTAURANTS D AEROPORT recorded a net loss in 2024.

Where is the headquarters of L ASSIETTE RESTAURANTS D AEROPORT ?

The headquarters of L ASSIETTE RESTAURANTS D AEROPORT is located in LYON (69003), in the department Rhone.

Where to find the tax return of L ASSIETTE RESTAURANTS D AEROPORT ?

The tax return of L ASSIETTE RESTAURANTS D AEROPORT 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 L ASSIETTE RESTAURANTS D AEROPORT operate?

L ASSIETTE RESTAURANTS D AEROPORT operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.