SIREN : 391874377
LA CUISINE ARTISANALE is a French company founded 32 years ago, specialized in the sector Charcuterie. Based in BRUGHEAS (03700), this company of category PME shows in 2025 a revenue of 2.0 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 968 670 € | 2 093 054 € | 2 260 336 € | 2 347 893 € | 2 477 235 € | N/C | 2 179 398 € | 2 142 826 € | 2 110 468 € | 2 151 661 € |
| Net income | 34 203 € | 93 411 € | 33 804 € | 66 396 € | 140 207 € | 88 744 € | 88 024 € | 56 200 € | 78 461 € | 101 123 € |
| EBITDA | 51 666 € | 124 776 € | 55 233 € | 90 047 € | 182 472 € | N/C | 62 992 € | 107 783 € | 124 947 € | 164 656 € |
| Net margin | 1.7% | 4.5% | 1.5% | 2.8% | 5.7% | N/C | 4.0% | 2.6% | 3.7% | 4.7% |
In 2025, LA CUISINE ARTISANALE achieves revenue of 2.0 M€. Activity remains stable over the period (CAGR: -1.0%). Slight decline of -6% vs 2024. After deducting consumption (730 k€), gross margin stands at 1.2 M€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 52 k€, representing 2.6% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -59%, reducing margin by 3.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 34 k€, i.e. 1.7% of revenue. This profit can be retained or distributed to shareholders.
1 968 670 €
1 238 557 €
51 666 €
25 213 €
34 203 €
2.6%
The debt ratio (= Financial debt / Equity x 100) stands at 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
31.73%
36.594%
2.994%
1.201
21.1%
In 2025, the debt ratio of LA CUISINE ARTISANALE (31.73) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2025, the financial autonomy of LA CUISINE ARTISANALE (36.6%) 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 2025, the repayment capacity of LA CUISINE ARTISANALE (1.20) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 111.72. 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 6.3x. Operating income very largely covers interest expenses: high safety margin.
111.725
6.292
In 2025, the liquidity ratio of LA CUISINE ARTISANALE (111.72) 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 2025, the interest coverage of LA CUISINE ARTISANALE (6.3x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 17 days of revenue, i.e. 93 k€ to permanently finance.
92 961 €
23 j
37 j
6 j
17 j
Based on 108 transactions of similar company sales (all years), the value of LA CUISINE ARTISANALE is estimated at 275 631 € (range 147 630€ - 554 089€). With an EBITDA of 51 666€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.26x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 108 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 CUISINE ARTISANALE with other companies in the same sector:
The revenue of LA CUISINE ARTISANALE in 2025 is 2.0 M€.
Yes, LA CUISINE ARTISANALE generated a net profit of 34 k€ in 2025.
The headquarters of LA CUISINE ARTISANALE is located in BRUGHEAS (03700), in the department Allier.
The tax return of LA CUISINE ARTISANALE 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 CUISINE ARTISANALE operates in the sector Charcuterie (NAF code 10.13B). See the 'Sector positioning' section above to compare the company with its competitors.