L'AIRE DES VERITES : revenue, balance sheet and financial ratios
L'AIRE DES VERITES is a French company
founded 17 years ago,
specialized in the sector Restauration traditionnelle.
Based in LAPALISSE (03120),
this company of category PME
shows in 2019 a revenue of 1.9 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - L'AIRE DES VERITES (SIREN 509928362)
Indicator
2025
2024
2023
2022
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
N/C
1 866 543 €
1 683 493 €
1 598 551 €
1 491 005 €
Net income
32 321 €
89 441 €
70 640 €
133 023 €
433 535 €
160 347 €
222 525 €
126 297 €
EBITDA
N/C
N/C
N/C
N/C
227 978 €
231 833 €
220 860 €
242 265 €
Net margin
N/C
N/C
N/C
N/C
23.2%
9.5%
13.9%
8.5%
Revenue and income statement
In 2025, L'AIRE DES VERITES generates positive net income of 32 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 126 k€ -> 32 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
32 321 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 59%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
58.6%
Financial autonomy (2025)
?
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
35.699%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2022
2023
2024
2025
Debt ratio
18.918
29.278
74.667
48.734
85.953
67.389
58.318
58.6
Financial autonomy
70.852
67.636
48.695
59.47
40.864
45.703
40.046
35.699
Repayment capacity
0.609
1.365
2.226
1.837
None
None
None
None
Cash flow / Revenue
15.103%
12.672%
13.056%
11.111%
None%
None%
None%
None%
Sector positioning
Debt ratio
58.62025
2023
2024
2025
Q1: 3.47
Med: 26.36
Q3: 95.24
Average
In 2025, the debt ratio of L'AIRE DES VERITES (58.60) 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
35.7%2025
2023
2024
2025
Q1: 11.54%
Med: 38.81%
Q3: 63.35%
Average-20 pts over 3 years
In 2025, the financial autonomy of L'AIRE DES VERITES (35.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 132.50. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
132.504
Liquidity indicators evolution L'AIRE DES VERITES
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2022
2023
2024
2025
Liquidity ratio
295.247
438.375
306.684
386.833
245.67
167.927
157.45
132.504
Interest coverage
3.911
1.19
0.851
1.124
None
None
None
None
Sector positioning
Liquidity ratio
132.52025
2023
2024
2025
Q1: 77.62
Med: 152.17
Q3: 276.98
Average-13 pts over 3 years
In 2025, the liquidity ratio of L'AIRE DES VERITES (132.50) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2025)
?
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
0 €
Customer credit (2025)
?
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 (2025)
?
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
0 j
Inventory turnover (2025)
?
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 and payment terms evolution L'AIRE DES VERITES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2022
2023
2024
2025
Operating WCR
29 224 €
86 178 €
47 323 €
345 497 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
3
3
4
2
0
0
0
0
Customer payment term (days)
9
10
11
7
0
0
0
0
Supplier payment term (days)
22
17
15
20
0
0
0
0
Positioning of L'AIRE DES VERITES in its sector
Comparison with sector Restauration traditionnelle
Valuation estimate
Based on 557 transactions of similar company sales
in 2025,
the value of L'AIRE DES VERITES is estimated at
182 578 €
(range 103 277€ - 413 510€).
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 value2025
557 transactions
103k€182k€413k€
182 578 €Range: 103 277€ - 413 510€
NAF 5 année 2025
Valuation method used
Net Income Multiple
32 321 €
×
5.6x
=182 579 €
Range: 103 277€ - 413 510€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 557 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'AIRE DES VERITES with other companies in the same sector:
Frequently asked questions about L'AIRE DES VERITES
What is the revenue of L'AIRE DES VERITES ?
The revenue of L'AIRE DES VERITES in 2019 is 1.9 M€.
Is L'AIRE DES VERITES profitable?
Yes, L'AIRE DES VERITES generated a net profit of 32 k€ in 2025.
Where is the headquarters of L'AIRE DES VERITES ?
The headquarters of L'AIRE DES VERITES is located in LAPALISSE (03120), in the department Allier.
Where to find the tax return of L'AIRE DES VERITES ?
The tax return of L'AIRE DES VERITES 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'AIRE DES VERITES operate?
L'AIRE DES VERITES operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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