LE CLOS AUX ANTES PRIMEURS : revenue, balance sheet and financial ratios

LE CLOS AUX ANTES PRIMEURS is a French company founded 9 years ago, specialized in the sector Commerce d'alimentation générale. Based in TOURVILLE-LA-RIVIERE (76410), this company of category PME shows in 2019 a revenue of 2.6 M€. 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

Financial history - LE CLOS AUX ANTES PRIMEURS (SIREN 823200225)
Indicator 2019 2018
Revenue 2 551 347 € 2 045 680 €
Net income 220 756 € 84 612 €
EBITDA 336 818 € 141 160 €
Net margin 8.7% 4.1%

Revenue and income statement

In 2019, LE CLOS AUX ANTES PRIMEURS achieves revenue of 2.6 M€. Vs 2018, growth of +25% (2.0 M€ -> 2.6 M€). After deducting consumption (1.7 M€), gross margin stands at 836 k€, i.e. a rate of 33%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 337 k€, representing 13.2% of revenue. Positive scissor effect: EBITDA margin improves by +6.3 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 221 k€, i.e. 8.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 551 347 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

836 412 €

EBITDA (2019) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

336 818 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

309 944 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

220 756 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.2%

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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 29%. 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 45%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

28.601%

Financial autonomy (2019) ?
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

44.998%

Cash flow / Revenue (2019) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

8.232%

Repayment capacity (2019) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.328

Asset age ratio (2019) ?
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

75.0%

Solvency indicators evolution
LE CLOS AUX ANTES PRIMEURS

Sector positioning

Debt ratio
28.6 2019
2018
2019
Q1: 0.0
Med: 25.78
Q3: 136.29
Average

In 2019, the debt ratio of LE CLOS AUX ANTES PRIMEURS (28.60) 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
45.0% 2019
2018
2019
Q1: 3.78%
Med: 25.59%
Q3: 52.66%
Good

In 2019, the financial autonomy of LE CLOS AUX ANTES PRIMEURS (45.0%) 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.

Repayment capacity
0.33 years 2019
2018
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 1.7 years
Average

In 2019, the repayment capacity of LE CLOS AUX ANTES PRIMEURS (0.33) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 208.83. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2019) ?
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

208.829

Interest coverage (2019) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.209

Liquidity indicators evolution
LE CLOS AUX ANTES PRIMEURS

Sector positioning

Liquidity ratio
208.83 2019
2018
2019
Q1: 76.83
Med: 131.27
Q3: 212.57
Good +11 pts over 2 years

In 2019, the liquidity ratio of LE CLOS AUX ANTES PRIMEURS (208.83) 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.

Interest coverage
0.21x 2019
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 3.49x
Good

In 2019, the interest coverage of LE CLOS AUX ANTES PRIMEURS (0.2x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 25 days of revenue, i.e. 176 k€ to permanently finance.

Operating WCR (2019) ?
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

176 017 €

Customer credit (2019) ?
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 (2019) ?
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

21 j

Inventory turnover (2019) ?
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

15 j

WCR in days of revenue (2019) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

25 j

WCR and payment terms evolution
LE CLOS AUX ANTES PRIMEURS

Positioning of LE CLOS AUX ANTES PRIMEURS in its sector

Comparison with sector Commerce d'alimentation générale

Valuation estimate

Based on 312 transactions of similar company sales in 2019, the value of LE CLOS AUX ANTES PRIMEURS is estimated at 1 246 683 € (range 336 032€ - 2 378 416€). With an EBITDA of 336 818€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.22x (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.

Estimated enterprise value 2019
312 transactions
336k€ 1246k€ 2378k€
1 246 683 € Range: 336 032€ - 2 378 416€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
336 818 € × 4.7x
Estimation 1 581 963 €
334 553€ - 3 169 327€
Revenue Multiple 30%
2 551 347 € × 0.22x
Estimation 568 846 €
384 556€ - 848 315€
Net Income Multiple 20%
220 756 € × 6.5x
Estimation 1 425 243 €
266 947€ - 2 696 290€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 312 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 (Commerce d'alimentation générale)

Compare LE CLOS AUX ANTES PRIMEURS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce d'alimentation générale

Frequently asked questions about LE CLOS AUX ANTES PRIMEURS

What is the revenue of LE CLOS AUX ANTES PRIMEURS ?

The revenue of LE CLOS AUX ANTES PRIMEURS in 2019 is 2.6 M€.

Is LE CLOS AUX ANTES PRIMEURS profitable?

Yes, LE CLOS AUX ANTES PRIMEURS generated a net profit of 221 k€ in 2019.

Where is the headquarters of LE CLOS AUX ANTES PRIMEURS ?

The headquarters of LE CLOS AUX ANTES PRIMEURS is located in TOURVILLE-LA-RIVIERE (76410), in the department Seine-Maritime.

Where to find the tax return of LE CLOS AUX ANTES PRIMEURS ?

The tax return of LE CLOS AUX ANTES PRIMEURS 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 LE CLOS AUX ANTES PRIMEURS operate?

LE CLOS AUX ANTES PRIMEURS operates in the sector Commerce d'alimentation générale (NAF code 47.11B). See the 'Sector positioning' section above to compare the company with its competitors.