LA FABRIQUE DE CHOCOLATS : revenue, balance sheet and financial ratios

LA FABRIQUE DE CHOCOLATS is a French company founded 15 years ago, specialized in the sector Activités des sociétés holding. Based in CHAMBRAY-LES-TOURS (37170), this company of category ETI shows in 2024 a revenue of 893 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

Financial history - LA FABRIQUE DE CHOCOLATS (SIREN 529104655)
Indicator 2024 2023 2022 2019 2018 2017 2016
Revenue 893 100 € 759 200 € 1 383 200 € 1 466 000 € 1 206 542 € 1 166 803 € 1 015 800 €
Net income 6 593 509 € 4 545 609 € 2 913 221 € 461 307 € 318 206 € 233 314 € 2 635 419 €
EBITDA 269 117 € 105 108 € 151 068 € 281 884 € 34 188 € -105 478 € -42 232 €
Net margin 738.3% 598.7% 210.6% 31.5% 26.4% 20.0% 259.4%

Revenue and income statement

In 2024, LA FABRIQUE DE CHOCOLATS achieves revenue of 893 k€. Activity remains stable over the period (CAGR: -1.6%). Vs 2023, growth of +18% (759 k€ -> 893 k€). After deducting consumption (0 €), gross margin stands at 893 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 269 k€, representing 30.1% of revenue. Positive scissor effect: EBITDA margin improves by +16.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6.6 M€, i.e. 738.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

893 100 €

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

893 100 €

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

269 117 €

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

196 043 €

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

6 593 509 €

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

30.1%

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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 148%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 40%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 745.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

148.448%

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

39.97%

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

745.639%

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

3.697

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

56.5%

Solvency indicators evolution
LA FABRIQUE DE CHOCOLATS

Sector positioning

Debt ratio
148.45 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average

In 2024, the debt ratio of LA FABRIQUE DE CHOCOLATS (148.45) 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
39.97% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Average -9 pts over 3 years

In 2024, the financial autonomy of LA FABRIQUE DE CHOCOLATS (40.0%) 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
3.7 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average

In 2024, the repayment capacity of LA FABRIQUE DE CHOCOLATS (3.70) 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 5159.07. 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 249.5x. 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

5159.067

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

249.549

Liquidity indicators evolution
LA FABRIQUE DE CHOCOLATS

Sector positioning

Liquidity ratio
5159.07 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Excellent +16 pts over 3 years

In 2024, the liquidity ratio of LA FABRIQUE DE CHOCOLATS (5159.07) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
249.55x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Excellent

In 2024, the interest coverage of LA FABRIQUE DE CHOCOLATS (249.6x) 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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. Excellent situation: suppliers finance 57 days of the operating cycle (retail model). WCR is negative (-39 days): operations structurally generate cash. Over 2016-2024, WCR increased by +59%, requiring additional financing.

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

-97 902 €

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

8 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

65 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

0 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

-39 j

WCR and payment terms evolution
LA FABRIQUE DE CHOCOLATS

Positioning of LA FABRIQUE DE CHOCOLATS in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of LA FABRIQUE DE CHOCOLATS is estimated at 2 733 708 € (range 1 436 183€ - 11 157 562€). With an EBITDA of 269 117€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.59x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
54 tx
1436k€ 2733k€ 11157k€
2 733 708 € Range: 1 436 183€ - 11 157 562€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
269 117 € × 4.8x
Estimation 1 301 410 €
220 297€ - 2 242 708€
Revenue Multiple 30%
893 100 € × 0.59x
Estimation 525 832 €
327 134€ - 625 115€
Net Income Multiple 20%
6 593 509 € × 1.5x
Estimation 9 626 272 €
6 139 474€ - 49 243 369€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sociétés holding)

Compare LA FABRIQUE DE CHOCOLATS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about LA FABRIQUE DE CHOCOLATS

What is the revenue of LA FABRIQUE DE CHOCOLATS ?

The revenue of LA FABRIQUE DE CHOCOLATS in 2024 is 893 k€.

Is LA FABRIQUE DE CHOCOLATS profitable?

Yes, LA FABRIQUE DE CHOCOLATS generated a net profit of 6.6 M€ in 2024.

Where is the headquarters of LA FABRIQUE DE CHOCOLATS ?

The headquarters of LA FABRIQUE DE CHOCOLATS is located in CHAMBRAY-LES-TOURS (37170), in the department Indre-et-Loire.

Where to find the tax return of LA FABRIQUE DE CHOCOLATS ?

The tax return of LA FABRIQUE DE CHOCOLATS 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 FABRIQUE DE CHOCOLATS operate?

LA FABRIQUE DE CHOCOLATS operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.