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.

Data updated on 2026-05-02

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

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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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 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
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

13.4%

Solvency indicators evolution
L'AIRE DES VERITES

Sector positioning

Debt ratio
58.6 2025
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

Sector positioning

Liquidity ratio
132.5 2025
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

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 value 2025
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

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.