SARL ACCENTS ET TERROIRS : revenue, balance sheet and financial ratios

SARL ACCENTS ET TERROIRS is a French company founded 26 years ago, specialized in the sector Autres intermédiaires du commerce en denrées, boissons et tabac. Based in LEMBEYE (64350), this company of category PME shows in 2024 a revenue of 627 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

Financial history - SARL ACCENTS ET TERROIRS (SIREN 431326842)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 626 606 € 685 635 € 698 129 € 585 781 € 519 754 € 735 601 € 710 802 € 937 329 € 1 034 951 €
Net income -45 266 € -26 123 € 37 589 € 54 365 € 9 276 € 20 555 € 23 011 € 37 197 € 37 935 €
EBITDA -36 075 € -16 778 € 58 024 € 62 448 € 21 909 € 30 878 € 39 904 € 51 929 € 65 870 €
Net margin -7.2% -3.8% 5.4% 9.3% 1.8% 2.8% 3.2% 4.0% 3.7%

Revenue and income statement

In 2024, SARL ACCENTS ET TERROIRS achieves revenue of 627 k€. Revenue is declining over the period 2016-2024 (CAGR: -6.1%). Slight decline of -9% vs 2023. After deducting consumption (91 k€), gross margin stands at 535 k€, i.e. a rate of 85%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -36 k€, representing -5.8% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -115%, reducing margin by 3.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -45 k€ (-7.2% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

626 606 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

535 377 €

EBITDA (2024) ?
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

-36 075 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-44 377 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-45 266 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-5.6%

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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 13%. 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 65%. 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

12.91%

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

65.022%

Cash flow / Revenue (2024) ?
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

-5.498%

Repayment capacity (2024) ?
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

-1.095

Asset age ratio (2024) ?
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

39.1%

Solvency indicators evolution
SARL ACCENTS ET TERROIRS

Sector positioning

Debt ratio
12.91 2024
2022
2023
2024
Q1: 0.04
Med: 10.42
Q3: 56.48
Average

In 2024, the debt ratio of SARL ACCENTS ET TERROIRS (12.91) 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
65.02% 2024
2022
2023
2024
Q1: 13.67%
Med: 41.22%
Q3: 65.81%
Good

In 2024, the financial autonomy of SARL ACCENTS ET TERROIRS (65.0%) 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
-1.09 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.0 years
Excellent -48 pts over 3 years

In 2024, the repayment capacity of SARL ACCENTS ET TERROIRS (-1.09) 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 301.44. 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

301.445

Interest coverage (2024) ?
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

-2.464

Liquidity indicators evolution
SARL ACCENTS ET TERROIRS

Sector positioning

Liquidity ratio
301.44 2024
2022
2023
2024
Q1: 142.45
Med: 245.99
Q3: 468.77
Good -19 pts over 3 years

In 2024, the liquidity ratio of SARL ACCENTS ET TERROIRS (301.44) 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
-2.46x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.28x
Average -50 pts over 3 years

In 2024, the interest coverage of SARL ACCENTS ET TERROIRS (-2.5x) 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. Average customer payment term: 68 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 75 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Overall, WCR represents 73 days of revenue, i.e. 127 k€ to permanently finance. Notable WCR improvement over the period (-32%), freeing up cash.

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

127 126 €

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

68 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

75 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 in days of revenue (2024) ?
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

73 j

WCR and payment terms evolution
SARL ACCENTS ET TERROIRS

Positioning of SARL ACCENTS ET TERROIRS in its sector

Comparison with sector Autres intermédiaires du commerce en denrées, boissons et tabac

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (49 transactions). This range of 195 459€ to 406 348€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
195k€ 222k€ 406k€
222 704 € Range: 195 459€ - 406 348€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 49 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 (Autres intermédiaires du commerce en denrées, boissons et tabac)

Compare SARL ACCENTS ET TERROIRS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en denrées, boissons et tabac

Frequently asked questions about SARL ACCENTS ET TERROIRS

What is the revenue of SARL ACCENTS ET TERROIRS ?

The revenue of SARL ACCENTS ET TERROIRS in 2024 is 627 k€.

Is SARL ACCENTS ET TERROIRS profitable?

SARL ACCENTS ET TERROIRS recorded a net loss in 2024.

Where is the headquarters of SARL ACCENTS ET TERROIRS ?

The headquarters of SARL ACCENTS ET TERROIRS is located in LEMBEYE (64350), in the department Pyrenees-Atlantiques.

Where to find the tax return of SARL ACCENTS ET TERROIRS ?

The tax return of SARL ACCENTS ET TERROIRS 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 SARL ACCENTS ET TERROIRS operate?

SARL ACCENTS ET TERROIRS operates in the sector Autres intermédiaires du commerce en denrées, boissons et tabac (NAF code 46.17B). See the 'Sector positioning' section above to compare the company with its competitors.