Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1987-01-01 (39 years)Status: ActiveBusiness sector: Commerce de détail de viandes et de produits à base de viande en magasin spécialiséLocation: PERPIGNAN (66000), Pyrenees-Orientales
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
LES TROIS LLATAS : revenue, balance sheet and financial ratios
LES TROIS LLATAS is a French company
founded 39 years ago,
specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé.
Based in PERPIGNAN (66000),
this company of category PME
shows in 2022 a revenue of 1.8 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - LES TROIS LLATAS (SIREN 340063700)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
1 826 756 €
N/C
N/C
N/C
N/C
N/C
N/C
Net income
54 022 €
100 525 €
59 606 €
36 458 €
30 964 €
27 456 €
28 266 €
25 767 €
23 002 €
EBITDA
N/C
N/C
82 066 €
N/C
N/C
N/C
N/C
N/C
N/C
Net margin
N/C
N/C
3.3%
N/C
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2024, LES TROIS LLATAS generates positive net income of 54 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 23 k€ -> 54 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
54 022 €
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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
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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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 22%. 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 62%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
22.27%
Financial autonomy (2024)
?
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
61.939%
Asset age ratio (2024)
?
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
2024
Debt ratio
0.0
0.0
0.0
8.959
8.786
6.984
6.102
13.815
22.27
Financial autonomy
52.964
55.206
62.466
57.558
56.9
61.938
65.297
64.85
61.939
Repayment capacity
None
None
None
None
None
None
0.41
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
3.846%
None%
None%
Sector positioning
Debt ratio
22.272024
2022
2023
2024
Q1: 0.52
Med: 21.81
Q3: 90.0
Average+21 pts over 3 years
In 2024, the debt ratio of LES TROIS LLATAS (22.27) 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
61.94%2024
2022
2023
2024
Q1: 11.73%
Med: 37.41%
Q3: 59.92%
Excellent
In 2024, the financial autonomy of LES TROIS LLATAS (61.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
Repayment capacity
0.41 years2022
2022
Q1: 0.0 years
Med: 0.33 years
Q3: 2.43 years
Average
In 2022, the repayment capacity of LES TROIS LLATAS (0.41) 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 388.08. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
?
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
388.078
Liquidity indicators evolution LES TROIS LLATAS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
202.912
215.571
266.954
263.414
256.175
300.254
330.903
376.876
388.078
Interest coverage
None
None
None
None
None
None
2.881
None
None
Sector positioning
Liquidity ratio
388.082024
2022
2023
2024
Q1: 86.32
Med: 148.47
Q3: 260.74
Excellent
In 2024, the liquidity ratio of LES TROIS LLATAS (388.08) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
Interest coverage
2.88x2022
2022
Q1: 0.0x
Med: 0.3x
Q3: 3.51x
Good
In 2022, the interest coverage of LES TROIS LLATAS (2.9x) 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: 586 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 371 days. The gap of 215 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.
Operating WCR (2024)
?
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 (2024)
?
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
586 j
Supplier credit (2024)
?
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
371 j
Inventory turnover (2024)
?
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 TROIS LLATAS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
290 472 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
15
0
0
Customer payment term (days)
0
0
0
0
0
0
54
708
586
Supplier payment term (days)
0
0
0
0
0
0
25
313
371
Positioning of LES TROIS LLATAS in its sector
Comparison with sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions).
This range of 267 756€ to 885 540€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2024
Indicative
267k€596k€885k€
596 203 €Range: 267 756€ - 885 540€
NAF 5 année 2024
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 38 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 de détail de viandes et de produits à base de viande en magasin spécialisé)
Compare LES TROIS LLATAS with other companies in the same sector:
The revenue of LES TROIS LLATAS in 2022 is 1.8 M€.
Is LES TROIS LLATAS profitable?
Yes, LES TROIS LLATAS generated a net profit of 54 k€ in 2024.
Where is the headquarters of LES TROIS LLATAS ?
The headquarters of LES TROIS LLATAS is located in PERPIGNAN (66000), in the department Pyrenees-Orientales.
Where to find the tax return of LES TROIS LLATAS ?
The tax return of LES TROIS LLATAS 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 TROIS LLATAS operate?
LES TROIS LLATAS operates in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé (NAF code 47.22Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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