SIREN : 433715562
LA CLASSE DES GOURMETS is a French company founded 25 years ago, specialized in the sector Autres enseignements. Based in LA ROCHELLE (17000), this company of category PME shows in 2017 a revenue of 185 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
| Indicator | 2017 | 2016 |
|---|---|---|
| Revenue | 184 654 € | 235 160 € |
| Net income | -41 006 € | 57 337 € |
| EBITDA | -17 512 € | 7 642 € |
| Net margin | -22.2% | 24.4% |
In 2017, LA CLASSE DES GOURMETS achieves revenue of 185 k€. Significant drop of -21% vs 2016. After deducting consumption (67 k€), gross margin stands at 117 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -18 k€, representing -9.5% of revenue. Warning negative scissor effect: despite revenue change (-21%), EBITDA varies by -329%, reducing margin by 12.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -41 k€ (-22.2% of revenue), which will impact equity.
184 654 €
117 199 €
-17 512 €
-44 133 €
-41 006 €
-9.5%
The debt ratio (= Financial debt / Equity x 100) stands at -253%. 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 -25%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
-252.566%
-24.895%
-13.87%
-10.704
59.5%
In 2017, the debt ratio of LA CLASSE DES GOURMETS (-252.57) 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.
In 2017, the financial autonomy of LA CLASSE DES GOURMETS (-24.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2017, the repayment capacity of LA CLASSE DES GOURMETS (-10.70) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 24.30. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
24.304
-0.754
In 2017, the liquidity ratio of LA CLASSE DES GOURMETS (24.30) 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.
In 2017, the interest coverage of LA CLASSE DES GOURMETS (-0.8x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 153 days. Excellent situation: suppliers finance 124 days of the operating cycle (retail model). Inventory turnover is 73 days (= Average inventory / Cost of goods x 360). WCR is negative (-306 days): operations structurally generate cash.
-156 732 €
29 j
153 j
73 j
-306 j
Based on 134 transactions of similar company sales (all years), the value of LA CLASSE DES GOURMETS is estimated at 66 002 € (range 22 020€ - 129 047€). The price/revenue ratio is 0.36x (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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 134 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LA CLASSE DES GOURMETS with other companies in the same sector:
Voir toutes les statistiques du secteur Autres enseignements
The revenue of LA CLASSE DES GOURMETS in 2017 is 185 k€.
LA CLASSE DES GOURMETS recorded a net loss in 2017.
The headquarters of LA CLASSE DES GOURMETS is located in LA ROCHELLE (17000), in the department Charente-Maritime.
The tax return of LA CLASSE DES GOURMETS 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).
LA CLASSE DES GOURMETS operates in the sector Autres enseignements (NAF code 85.59B). See the 'Sector positioning' section above to compare the company with its competitors.