SIREN : 531527273
L'ARROSOIR is a French company founded 15 years ago, specialized in the sector Restauration traditionnelle. Based in NIORT (79000), this company of category PME shows in 2019 a revenue of 345 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 | 2019 | 2018 | 2017 |
|---|---|---|---|
| Revenue | 344 604 € | 333 293 € | 318 515 € |
| Net income | 16 691 € | 30 812 € | 38 187 € |
| EBITDA | 28 924 € | 39 858 € | 56 799 € |
| Net margin | 4.8% | 9.2% | 12.0% |
In 2019, L'ARROSOIR achieves revenue of 345 k€. Revenue is growing positively over 3 years (CAGR: +4.0%). Vs 2018: +3%. After deducting consumption (115 k€), gross margin stands at 229 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 29 k€, representing 8.4% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -27%, reducing margin by 3.6 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 17 k€, i.e. 4.8% of revenue. This profit can be retained or distributed to shareholders.
344 604 €
229 284 €
28 924 €
21 012 €
16 691 €
8.4%
The debt ratio (= Financial debt / Equity x 100) stands at 13%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 6.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
13.26%
10.086%
6.741%
0.0
27.7%
In 2019, the debt ratio of L'ARROSOIR (13.26) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2019, the financial autonomy of L'ARROSOIR (10.1%) 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 2019, the repayment capacity of L'ARROSOIR (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 203.35. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
203.351
0.0
In 2019, the liquidity ratio of L'ARROSOIR (203.35) 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 2019, the interest coverage of L'ARROSOIR (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-36 days): operations structurally generate cash. Over 2017-2019, WCR increased by +21%, requiring additional financing.
-34 757 €
1 j
30 j
5 j
-36 j
Based on 1033 transactions of similar company sales in 2019, the value of L'ARROSOIR is estimated at 199 569 € (range 122 179€ - 320 608€). With an EBITDA of 28 924€, the sector multiple of 6.8x is applied. The price/revenue ratio is 0.68x (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 1033 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'ARROSOIR with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of L'ARROSOIR in 2019 is 345 k€.
Yes, L'ARROSOIR generated a net profit of 17 k€ in 2019.
The headquarters of L'ARROSOIR is located in NIORT (79000), in the department Deux-Sevres.
The tax return of L'ARROSOIR 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'ARROSOIR operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.