LES DELICES DE PASCALE : revenue, balance sheet and financial ratios

LES DELICES DE PASCALE is a French company founded 16 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in LORP-SENTARAILLE (09190), this company of category PME shows in 2013 a revenue of 90 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LES DELICES DE PASCALE (SIREN 514943323)
Indicator 2015 2013 2011
Revenue N/C 89 551 € 111 048 €
Net income -2 619 € 7 332 € -1 838 €
EBITDA -2 615 € 17 901 € 8 907 €
Net margin N/C 8.2% -1.7%

Revenue and income statement

In 2015, LES DELICES DE PASCALE records a net loss of 3 k€. This deficit will reduce equity on the balance sheet.

EBITDA (2015) ?
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

-2 615 €

EBIT (2015) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-2 615 €

Net income (2015) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-2 619 €

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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 277%. 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 21%. The balance between equity and debt is satisfactory.

Debt ratio (2015) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

277.47%

Financial autonomy (2015) ?
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

20.877%

Repayment capacity (2015) ?
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

-6.391

Solvency indicators evolution
LES DELICES DE PASCALE

Sector positioning

Debt ratio
277.47 2015
2013
2015
Q1: 0.0
Med: 1.47
Q3: 36.62
Watch

In 2015, the debt ratio of LES DELICES DE PASCALE (277.47) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
20.88% 2015
2013
2015
Q1: 1.28%
Med: 29.22%
Q3: 64.72%
Average -9 pts over 2 years

In 2015, the financial autonomy of LES DELICES DE PASCALE (20.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-6.39 years 2015
2013
2015
Q1: 0.0 years
Med: 0.0 years
Q3: 0.26 years
Excellent -50 pts over 2 years

In 2015, the repayment capacity of LES DELICES DE PASCALE (-6.39) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 63.56. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2015) ?
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

63.559

Interest coverage (2015) ?
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

-0.115

Liquidity indicators evolution
LES DELICES DE PASCALE

Sector positioning

Liquidity ratio
63.56 2015
2013
2015
Q1: 109.95
Med: 206.8
Q3: 487.3
Average +16 pts over 2 years

In 2015, the liquidity ratio of LES DELICES DE PASCALE (63.56) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-0.12x 2015
2013
2015
Q1: 0.0x
Med: 0.0x
Q3: 0.05x
Average -50 pts over 2 years

In 2015, the interest coverage of LES DELICES DE PASCALE (-0.1x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2015) ?
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 (2015) ?
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 (2015) ?
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 (2015) ?
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
LES DELICES DE PASCALE

Positioning of LES DELICES DE PASCALE in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Similar companies (Conseil pour les affaires et autres conseils de gestion)

Compare LES DELICES DE PASCALE with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about LES DELICES DE PASCALE

What is the revenue of LES DELICES DE PASCALE ?

The revenue of LES DELICES DE PASCALE in 2013 is 90 k€.

Is LES DELICES DE PASCALE profitable?

LES DELICES DE PASCALE recorded a net loss in 2015.

Where is the headquarters of LES DELICES DE PASCALE ?

The headquarters of LES DELICES DE PASCALE is located in LORP-SENTARAILLE (09190), in the department Ariege.

Where to find the tax return of LES DELICES DE PASCALE ?

The tax return of LES DELICES DE PASCALE 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 LES DELICES DE PASCALE operate?

LES DELICES DE PASCALE operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.