SARL LA GRANGE ART ET MONTAGNE 2 : revenue, balance sheet and financial ratios

SARL LA GRANGE ART ET MONTAGNE 2 is a French company founded 17 years ago, specialized in the sector Transformation et conservation de la viande de volaille. Based in ARRAS-EN-LAVEDAN (65400), this company of category PME shows in 2018 a revenue of 233 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 LA GRANGE ART ET MONTAGNE 2 (SIREN 507388502)
Indicator 2018 2017 2015
Revenue 233 341 € 248 038 € 256 641 €
Net income 1 948 € 840 € 8 817 €
EBITDA 14 387 € 14 277 € 19 233 €
Net margin 0.8% 0.3% 3.4%

Revenue and income statement

In 2018, SARL LA GRANGE ART ET MONTAGNE 2 achieves revenue of 233 k€. Activity remains stable over the period (CAGR: -3.1%). Slight decline of -6% vs 2017. After deducting consumption (87 k€), gross margin stands at 147 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 14 k€, representing 6.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 0.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

233 341 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

146 596 €

EBITDA (2018) ?
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

14 387 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

7 202 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 948 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.2%

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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 68%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

67.709%

Financial autonomy (2018) ?
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

36.708%

Cash flow / Revenue (2018) ?
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

4.598%

Repayment capacity (2018) ?
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

2.731

Asset age ratio (2018) ?
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

14.2%

Solvency indicators evolution
SARL LA GRANGE ART ET MONTAGNE 2

Sector positioning

Debt ratio
67.71 2018
2015
2017
2018
Q1: 1.85
Med: 26.2
Q3: 69.16
Average

In 2018, the debt ratio of SARL LA GRANGE ART ET MON... (67.71) 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
36.71% 2018
2015
2017
2018
Q1: 21.5%
Med: 37.76%
Q3: 54.45%
Average -10 pts over 3 years

In 2018, the financial autonomy of SARL LA GRANGE ART ET MON... (36.7%) 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
2.73 years 2018
2015
2017
2018
Q1: 0.0 years
Med: 0.54 years
Q3: 1.86 years
Watch

In 2018, the repayment capacity of SARL LA GRANGE ART ET MON... (2.73) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 422.55. 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 22.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2018) ?
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

422.553

Interest coverage (2018) ?
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

22.673

Liquidity indicators evolution
SARL LA GRANGE ART ET MONTAGNE 2

Sector positioning

Liquidity ratio
422.55 2018
2015
2017
2018
Q1: 99.29
Med: 146.8
Q3: 221.22
Excellent +47 pts over 3 years

In 2018, the liquidity ratio of SARL LA GRANGE ART ET MON... (422.55) 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
22.67x 2018
2015
2017
2018
Q1: 0.0x
Med: 0.71x
Q3: 4.33x
Excellent

In 2018, the interest coverage of SARL LA GRANGE ART ET MON... (22.7x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 8 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 32 days of revenue, i.e. 21 k€ to permanently finance. Over 2015-2018, WCR increased by +327%, requiring additional financing.

Operating WCR (2018) ?
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

21 005 €

Customer credit (2018) ?
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

5 j

Supplier credit (2018) ?
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

8 j

Inventory turnover (2018) ?
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

21 j

WCR in days of revenue (2018) ?
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

32 j

WCR and payment terms evolution
SARL LA GRANGE ART ET MONTAGNE 2

Positioning of SARL LA GRANGE ART ET MONTAGNE 2 in its sector

Comparison with sector Transformation et conservation de la viande de volaille

Valuation estimate

Based on 164 transactions of similar company sales (all years), the value of SARL LA GRANGE ART ET MONTAGNE 2 is estimated at 42 921 € (range 19 913€ - 91 891€). With an EBITDA of 14 387€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.26x (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 2018
164 transactions
19k€ 42k€ 91k€
42 921 € Range: 19 913€ - 91 891€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
14 387 € × 3.3x
Estimation 46 872 €
22 278€ - 111 109€
Revenue Multiple 30%
233 341 € × 0.26x
Estimation 59 938 €
27 702€ - 109 022€
Net Income Multiple 20%
1 948 € × 3.9x
Estimation 7 517 €
2 319€ - 18 153€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 164 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 (Transformation et conservation de la viande de volaille)

Compare SARL LA GRANGE ART ET MONTAGNE 2 with other companies in the same sector:

Voir toutes les statistiques du secteur Transformation et conservation de la viande de volaille

Frequently asked questions about SARL LA GRANGE ART ET MONTAGNE 2

What is the revenue of SARL LA GRANGE ART ET MONTAGNE 2 ?

The revenue of SARL LA GRANGE ART ET MONTAGNE 2 in 2018 is 233 k€.

Is SARL LA GRANGE ART ET MONTAGNE 2 profitable?

Yes, SARL LA GRANGE ART ET MONTAGNE 2 generated a net profit of 2 k€ in 2018.

Where is the headquarters of SARL LA GRANGE ART ET MONTAGNE 2 ?

The headquarters of SARL LA GRANGE ART ET MONTAGNE 2 is located in ARRAS-EN-LAVEDAN (65400), in the department Hautes-Pyrenees.

Where to find the tax return of SARL LA GRANGE ART ET MONTAGNE 2 ?

The tax return of SARL LA GRANGE ART ET MONTAGNE 2 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 LA GRANGE ART ET MONTAGNE 2 operate?

SARL LA GRANGE ART ET MONTAGNE 2 operates in the sector Transformation et conservation de la viande de volaille (NAF code 10.12Z). See the 'Sector positioning' section above to compare the company with its competitors.