SIREN : 508983707
L'ART DU PATE EN CROUTE is a French company founded 17 years ago, specialized in the sector Fabrication de plats préparés. Based in WARMERIVILLE (51110), this company of category PME shows in 2023 a revenue of 550 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
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 549 972 € | 490 937 € | 391 668 € | 344 829 € | 372 716 € | 356 288 € | 365 586 € | 290 766 € |
| Net income | 4 724 € | 13 079 € | -7 237 € | 41 492 € | -2 272 € | -12 172 € | 4 423 € | -3 162 € |
| EBITDA | 20 878 € | 1 071 € | -12 692 € | 4 848 € | -4 573 € | 1 329 € | 16 101 € | 13 353 € |
| Net margin | 0.9% | 2.7% | -1.8% | 12.0% | -0.6% | -3.4% | 1.2% | -1.1% |
In 2023, L'ART DU PATE EN CROUTE achieves revenue of 550 k€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +9.5%. Vs 2022, growth of +12% (491 k€ -> 550 k€). After deducting consumption (130 k€), gross margin stands at 420 k€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 21 k€, representing 3.8% of revenue. Positive scissor effect: EBITDA margin improves by +3.6 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5 k€, i.e. 0.9% of revenue. This profit can be retained or distributed to shareholders.
549 972 €
419 903 €
20 878 €
6 447 €
4 724 €
3.8%
The debt ratio (= Financial debt / Equity x 100) stands at 382%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 48%. 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 4.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
382.344%
47.74%
3.757%
4.34
16.8%
In 2023, the debt ratio of L'ART DU PATE EN CROUTE (382.34) 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 2023, the financial autonomy of L'ART DU PATE EN CROUTE (47.7%) 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 2023, the repayment capacity of L'ART DU PATE EN CROUTE (4.34) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 177.92. 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 4.3x. Financial charges are adequately covered by operations.
177.923
4.272
In 2023, the liquidity ratio of L'ART DU PATE EN CROUTE (177.92) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2023, the interest coverage of L'ART DU PATE EN CROUTE (4.3x) 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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 69 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 35 days of revenue, i.e. 54 k€ to permanently finance. Over 2016-2023, WCR increased by +271%, requiring additional financing.
54 145 €
6 j
17 j
69 j
35 j
Based on 92 transactions of similar company sales
(all years),
the value of L'ART DU PATE EN CROUTE is estimated at
127 154 €
(range 44 554€ - 212 708€).
With an EBITDA of 20 878€, the sector multiple of 4.6x is applied.
The price/revenue ratio is 0.46x
(conservative valuation).
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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 92 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'ART DU PATE EN CROUTE with other companies in the same sector:
Voir toutes les statistiques du secteur Fabrication de plats préparés
The revenue of L'ART DU PATE EN CROUTE in 2023 is 550 k€.
Yes, L'ART DU PATE EN CROUTE generated a net profit of 5 k€ in 2023.
The headquarters of L'ART DU PATE EN CROUTE is located in WARMERIVILLE (51110), in the department Marne.
The tax return of L'ART DU PATE EN CROUTE 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'ART DU PATE EN CROUTE operates in the sector Fabrication de plats préparés (NAF code 10.85Z). See the 'Sector positioning' section above to compare the company with its competitors.