SIREN : 347875171
LE SARTO ANNECIEN is a French company founded 37 years ago, specialized in the sector Restauration traditionnelle. Based in ANNECY (74000), this company of category PME shows in 2017 a revenue of 450 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 | 2017 | 2016 |
|---|---|---|
| Revenue | 450 146 € | 519 021 € |
| Net income | -34 250 € | -60 073 € |
| EBITDA | 18 345 € | -21 186 € |
| Net margin | -7.6% | -11.6% |
In 2017, LE SARTO ANNECIEN achieves revenue of 450 k€. Significant drop of -13% vs 2016. After deducting consumption (157 k€), gross margin stands at 293 k€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 18 k€, representing 4.1% of revenue. Positive scissor effect: EBITDA margin improves by +8.2 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -34 k€ (-7.6% of revenue), which will impact equity.
450 146 €
293 257 €
18 345 €
-23 104 €
-34 250 €
4.0%
The debt ratio (= Financial debt / Equity x 100) stands at -1139%. 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 -6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 55.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
-1138.885%
-5.559%
1.359%
55.099
67.2%
In 2017, the debt ratio of LE SARTO ANNECIEN (-1138.88) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2017, the financial autonomy of LE SARTO ANNECIEN (-5.6%) 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 2017, the repayment capacity of LE SARTO ANNECIEN (55.10) 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 37.87. 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 58.1x. Operating income very largely covers interest expenses: high safety margin.
37.867
58.081
In 2017, the liquidity ratio of LE SARTO ANNECIEN (37.87) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2017, the interest coverage of LE SARTO ANNECIEN (58.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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: 72 days. Excellent situation: suppliers finance 72 days of the operating cycle (retail model). Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-70 days): operations structurally generate cash.
-86 955 €
0 j
72 j
6 j
-70 j
Based on 1033 transactions of similar company sales in 2017, the value of LE SARTO ANNECIEN is estimated at 189 000 € (range 116 327€ - 283 332€). With an EBITDA of 18 345€, the sector multiple of 6.5x 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.
Ajustez les pondérations selon votre analyse
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 LE SARTO ANNECIEN with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LE SARTO ANNECIEN in 2017 is 450 k€.
LE SARTO ANNECIEN recorded a net loss in 2017.
The headquarters of LE SARTO ANNECIEN is located in ANNECY (74000), in the department Haute-Savoie.
The tax return of LE SARTO ANNECIEN 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).
LE SARTO ANNECIEN operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.