SIREN : 797586872
L'AMUSE BOUCHE is a French company founded 12 years ago, specialized in the sector Restauration traditionnelle. Based in SAINT-PIERRE-EYNAC (43260), this company of category PME shows in 2021 a revenue of 129 k€. 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
| Indicator | 2021 | 2020 | 2019 |
|---|---|---|---|
| Revenue | 129 298 € | 113 152 € | 161 983 € |
| Net income | 26 765 € | 7 212 € | 8 041 € |
| EBITDA | 29 742 € | 7 838 € | 11 903 € |
| Net margin | 20.7% | 6.4% | 5.0% |
In 2021, L'AMUSE BOUCHE achieves revenue of 129 k€. Revenue is declining over the period 2019-2021 (CAGR: -10.7%). Vs 2020, growth of +14% (113 k€ -> 129 k€). After deducting consumption (44 k€), gross margin stands at 85 k€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 30 k€, representing 23.0% of revenue. Positive scissor effect: EBITDA margin improves by +16.1 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 27 k€, i.e. 20.7% of revenue. This profit can be retained or distributed to shareholders.
129 298 €
85 247 €
29 742 €
25 574 €
26 765 €
16.4%
The debt ratio (= Financial debt / Equity x 100) stands at 69%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
69.299%
54.581%
15.852%
2.001
38.8%
In 2021, the debt ratio of L'AMUSE BOUCHE (69.30) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2021, the financial autonomy of L'AMUSE BOUCHE (54.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2021, the repayment capacity of L'AMUSE BOUCHE (2.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 674.56. 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 2.4x. Financial charges are adequately covered by operations.
674.562
2.421
In 2021, the liquidity ratio of L'AMUSE BOUCHE (674.56) 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.
In 2021, the interest coverage of L'AMUSE BOUCHE (2.4x) 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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 32 days of revenue, i.e. 11 k€ to permanently finance. Over 2019-2021, WCR increased by +70%, requiring additional financing.
11 376 €
13 j
18 j
20 j
32 j
Based on 663 transactions of similar company sales in 2021, the value of L'AMUSE BOUCHE is estimated at 156 313 € (range 89 027€ - 285 831€). With an EBITDA of 29 742€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.87x (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.
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This estimate is based on the analysis of 663 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 L'AMUSE BOUCHE with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of L'AMUSE BOUCHE in 2021 is 129 k€.
Yes, L'AMUSE BOUCHE generated a net profit of 27 k€ in 2021.
The headquarters of L'AMUSE BOUCHE is located in SAINT-PIERRE-EYNAC (43260), in the department Haute-Loire.
The tax return of L'AMUSE BOUCHE 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).
L'AMUSE BOUCHE operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.