LA BOUTIQUE DU CHOCOLAT : revenue, balance sheet and financial ratios

LA BOUTIQUE DU CHOCOLAT is a French company founded 15 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in PREFAILLES (44770), this company of category PME shows in 2017 a revenue of 348 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - LA BOUTIQUE DU CHOCOLAT (SIREN 527662902)
Indicator 2017 2016
Revenue 347 745 € 373 986 €
Net income 20 266 € 23 262 €
EBITDA 88 740 € 431 780 €
Net margin 5.8% 6.2%

Revenue and income statement

In 2017, LA BOUTIQUE DU CHOCOLAT achieves revenue of 348 k€. Slight decline of -7% vs 2016. After deducting consumption (76 k€), gross margin stands at 271 k€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 89 k€, representing 25.5% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -79%, reducing margin by 89.9 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 20 k€, i.e. 5.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

347 745 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

271 254 €

EBITDA (2017) ?
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

88 740 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

78 067 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

20 266 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

25.5%

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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 203%. 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 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 9.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

203.292%

Financial autonomy (2017) ?
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

29.495%

Cash flow / Revenue (2017) ?
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

9.32%

Repayment capacity (2017) ?
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

6.928

Asset age ratio (2017) ?
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

79.6%

Solvency indicators evolution
LA BOUTIQUE DU CHOCOLAT

Sector positioning

Debt ratio
203.29 2017
2016
2017
Q1: 0.0
Med: 13.68
Q3: 149.68
Average +18 pts over 2 years

In 2017, the debt ratio of LA BOUTIQUE DU CHOCOLAT (203.29) 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
29.5% 2017
2016
2017
Q1: 3.75%
Med: 38.99%
Q3: 78.34%
Average -16 pts over 2 years

In 2017, the financial autonomy of LA BOUTIQUE DU CHOCOLAT (29.5%) 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
6.93 years 2017
2016
2017
Q1: 0.0 years
Med: 0.51 years
Q3: 7.56 years
Average +17 pts over 2 years

In 2017, the repayment capacity of LA BOUTIQUE DU CHOCOLAT (6.93) 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 314.00. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2017) ?
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

314.004

Interest coverage (2017) ?
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

1.596

Liquidity indicators evolution
LA BOUTIQUE DU CHOCOLAT

Sector positioning

Liquidity ratio
314.0 2017
2016
2017
Q1: 73.82
Med: 229.69
Q3: 855.41
Good

In 2017, the liquidity ratio of LA BOUTIQUE DU CHOCOLAT (314.00) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
1.6x 2017
2016
2017
Q1: 0.0x
Med: 0.15x
Q3: 15.56x
Good +27 pts over 2 years

In 2017, the interest coverage of LA BOUTIQUE DU CHOCOLAT (1.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 15 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 46 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 48 days of revenue, i.e. 47 k€ to permanently finance.

Operating WCR (2017) ?
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

46 820 €

Customer credit (2017) ?
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 (2017) ?
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

15 j

Inventory turnover (2017) ?
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

46 j

WCR in days of revenue (2017) ?
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

48 j

WCR and payment terms evolution
LA BOUTIQUE DU CHOCOLAT

Positioning of LA BOUTIQUE DU CHOCOLAT in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 227 transactions of similar company sales in 2017, the value of LA BOUTIQUE DU CHOCOLAT is estimated at 284 536 € (range 93 088€ - 559 479€). With an EBITDA of 88 740€, the sector multiple of 4.4x is applied. The price/revenue ratio is 0.62x (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 2017
227 transactions
93k€ 284k€ 559k€
284 536 € Range: 93 088€ - 559 479€
NAF 5 année 2017

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
88 740 € × 4.4x
Estimation 394 667 €
121 520€ - 716 988€
Revenue Multiple 30%
347 745 € × 0.62x
Estimation 213 935 €
78 203€ - 489 409€
Net Income Multiple 20%
20 266 € × 5.7x
Estimation 115 115 €
44 340€ - 270 814€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 227 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 (Location de terrains et d'autres biens immobiliers)

Compare LA BOUTIQUE DU CHOCOLAT with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about LA BOUTIQUE DU CHOCOLAT

What is the revenue of LA BOUTIQUE DU CHOCOLAT ?

The revenue of LA BOUTIQUE DU CHOCOLAT in 2017 is 348 k€.

Is LA BOUTIQUE DU CHOCOLAT profitable?

Yes, LA BOUTIQUE DU CHOCOLAT generated a net profit of 20 k€ in 2017.

Where is the headquarters of LA BOUTIQUE DU CHOCOLAT ?

The headquarters of LA BOUTIQUE DU CHOCOLAT is located in PREFAILLES (44770), in the department Loire-Atlantique.

Where to find the tax return of LA BOUTIQUE DU CHOCOLAT ?

The tax return of LA BOUTIQUE DU CHOCOLAT 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 LA BOUTIQUE DU CHOCOLAT operate?

LA BOUTIQUE DU CHOCOLAT operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.