L'ART ET LE GOUT : revenue, balance sheet and financial ratios
L'ART ET LE GOUT is a French company
founded 22 years ago,
specialized in the sector Restauration traditionnelle.
Based in STRASBOURG (67000),
this company of category PME
shows in 2020 a revenue of 723 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - L'ART ET LE GOUT (SIREN 450309059)
Indicator
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
723 172 €
943 363 €
945 450 €
957 983 €
969 672 €
Net income
12 850 €
22 003 €
108 127 €
-9 188 €
16 767 €
33 780 €
40 983 €
31 002 €
EBITDA
N/C
N/C
N/C
-64 204 €
24 423 €
40 879 €
55 939 €
35 276 €
Net margin
N/C
N/C
N/C
-1.3%
1.8%
3.6%
4.3%
3.2%
Revenue and income statement
In 2023, L'ART ET LE GOUT generates positive net income of 13 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 31 k€ -> 13 k€.
Net income (2023)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
12 850 €
Loading income statement...
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
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
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 91%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory.
Debt ratio (2023)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
91.469%
Financial autonomy (2023)
?
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
33.888%
Asset age ratio (2023)
?
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
2020
2021
2022
2023
Debt ratio
66.716
32.274
50.688
57.043
225.697
60.946
63.712
91.469
Financial autonomy
35.306
44.689
38.999
36.875
20.678
39.864
38.762
33.888
Repayment capacity
1.867
0.828
1.548
2.29
39.887
None
None
None
Cash flow / Revenue
4.614%
5.945%
5.194%
3.61%
0.916%
None%
None%
None%
Sector positioning
Debt ratio
91.472023
2021
2022
2023
Q1: 0.2
Med: 35.0
Q3: 128.41
Average+13 pts over 3 years
In 2023, the debt ratio of L'ART ET LE GOUT (91.47) 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
33.89%2023
2021
2022
2023
Q1: 5.35%
Med: 29.08%
Q3: 53.84%
Good
In 2023, the financial autonomy of L'ART ET LE GOUT (33.9%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 188.09. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2023)
?
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
188.094
Liquidity indicators evolution L'ART ET LE GOUT
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Liquidity ratio
115.601
115.322
120.971
121.386
213.567
196.724
179.632
188.094
Interest coverage
4.238
2.782
2.512
4.619
-2.07
None
None
None
Sector positioning
Liquidity ratio
188.092023
2021
2022
2023
Q1: 66.83
Med: 137.52
Q3: 259.63
Good+7 pts over 3 years
In 2023, the liquidity ratio of L'ART ET LE GOUT (188.09) 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.
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 (2023)
?
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 (2023)
?
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 (2023)
?
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 (2023)
?
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'ART ET LE GOUT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Operating WCR
-35 820 €
-35 196 €
-46 753 €
-39 225 €
-50 036 €
0 €
0 €
0 €
Inventory turnover (days)
9
9
8
11
16
0
0
0
Customer payment term (days)
0
0
0
0
0
0
0
0
Supplier payment term (days)
43
45
55
46
68
0
0
0
Positioning of L'ART ET LE GOUT in its sector
Comparison with sector Restauration traditionnelle
Valuation estimate
Based on 689 transactions of similar company sales
in 2023,
the value of L'ART ET LE GOUT is estimated at
87 040 €
(range 39 567€ - 208 627€).
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 value2023
689 transactions
39k€87k€208k€
87 040 €Range: 39 567€ - 208 627€
NAF 5 année 2023
Valuation method used
Net Income Multiple
12 850 €
×
6.8x
=87 040 €
Range: 39 568€ - 208 628€
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 689 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'ART ET LE GOUT with other companies in the same sector:
The revenue of L'ART ET LE GOUT in 2020 is 723 k€.
Is L'ART ET LE GOUT profitable?
Yes, L'ART ET LE GOUT generated a net profit of 13 k€ in 2023.
Where is the headquarters of L'ART ET LE GOUT ?
The headquarters of L'ART ET LE GOUT is located in STRASBOURG (67000), in the department Bas-Rhin.
Where to find the tax return of L'ART ET LE GOUT ?
The tax return of L'ART ET LE GOUT 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'ART ET LE GOUT operate?
L'ART ET LE GOUT 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
Rotate your phone to landscape mode to view the chart