SARL LA RELEVE : revenue, balance sheet and financial ratios

SARL LA RELEVE is a French company founded 24 years ago, specialized in the sector Fabrication industrielle de pain et de pâtisserie fraîche. Based in SAINTE-ROSE (97115), this company of category PME shows in 2024 a revenue of 2.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SARL LA RELEVE (SIREN 441485034)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 464 133 € 2 582 535 € 2 373 958 € 2 174 809 € 1 776 999 € 1 766 866 € 1 742 526 € 1 744 300 € 1 674 738 €
Net income 111 208 € 161 563 € 26 129 € 146 163 € -332 349 € 10 141 € 9 205 € 29 624 € 50 629 €
EBITDA 206 467 € 260 375 € 100 231 € 272 903 € -144 407 € -85 351 € 127 392 € 51 401 € 58 206 €
Net margin 4.5% 6.3% 1.1% 6.7% -18.7% 0.6% 0.5% 1.7% 3.0%

Revenue and income statement

In 2024, SARL LA RELEVE achieves revenue of 2.5 M€. Revenue is growing positively over 9 years (CAGR: +4.9%). Slight decline of -5% vs 2023. After deducting consumption (958 k€), gross margin stands at 1.5 M€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 206 k€, representing 8.4% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 111 k€, i.e. 4.5% of revenue. This profit can be retained or distributed to shareholders.

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

2 464 133 €

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

1 506 472 €

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

206 467 €

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

120 005 €

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

111 208 €

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

8.4%

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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 65%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

64.969%

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

38.048%

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

6.132%

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

1.643

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

38.7%

Solvency indicators evolution
SARL LA RELEVE

Sector positioning

Debt ratio
64.97 2024
2022
2023
2024
Q1: 0.01
Med: 31.43
Q3: 103.18
Average -13 pts over 3 years

In 2024, the debt ratio of SARL LA RELEVE (64.97) 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
38.05% 2024
2022
2023
2024
Q1: 10.05%
Med: 32.57%
Q3: 56.13%
Good +26 pts over 3 years

In 2024, the financial autonomy of SARL LA RELEVE (38.0%) 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
1.64 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.16 years
Q3: 2.48 years
Average -9 pts over 3 years

In 2024, the repayment capacity of SARL LA RELEVE (1.64) 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 171.95. 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 4.7x. Financial charges are adequately covered by operations.

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

171.95

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

4.723

Liquidity indicators evolution
SARL LA RELEVE

Sector positioning

Liquidity ratio
171.95 2024
2022
2023
2024
Q1: 103.03
Med: 152.34
Q3: 235.38
Good +8 pts over 3 years

In 2024, the liquidity ratio of SARL LA RELEVE (171.95) 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
4.72x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.79x
Q3: 5.96x
Good -8 pts over 3 years

In 2024, the interest coverage of SARL LA RELEVE (4.7x) 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: 78 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 70 days. The company must finance 8 days of gap between collections and payments. Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 121 days of revenue, i.e. 828 k€ to permanently finance. Over 2016-2024, WCR increased by +42%, requiring additional financing.

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

828 047 €

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

78 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

70 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

10 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

121 j

WCR and payment terms evolution
SARL LA RELEVE

Positioning of SARL LA RELEVE in its sector

Comparison with sector Fabrication industrielle de pain et de pâtisserie fraîche

Valuation estimate

Based on 203 transactions of similar company sales in 2024, the value of SARL LA RELEVE is estimated at 1 301 119 € (range 727 767€ - 2 025 264€). With an EBITDA of 206 467€, the sector multiple of 6.7x is applied. The price/revenue ratio is 0.55x (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.

Estimated enterprise value 2024
203 transactions
727k€ 1301k€ 2025k€
1 301 119 € Range: 727 767€ - 2 025 264€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
206 467 € × 6.7x
Estimation 1 390 169 €
740 267€ - 2 223 640€
Revenue Multiple 30%
2 464 133 € × 0.55x
Estimation 1 366 799 €
853 683€ - 1 819 438€
Net Income Multiple 20%
111 208 € × 8.8x
Estimation 979 979 €
507 646€ - 1 838 068€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 203 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 (Fabrication industrielle de pain et de pâtisserie fraîche)

Compare SARL LA RELEVE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication industrielle de pain et de pâtisserie fraîche

Frequently asked questions about SARL LA RELEVE

What is the revenue of SARL LA RELEVE ?

The revenue of SARL LA RELEVE in 2024 is 2.5 M€.

Is SARL LA RELEVE profitable?

Yes, SARL LA RELEVE generated a net profit of 111 k€ in 2024.

Where is the headquarters of SARL LA RELEVE ?

The headquarters of SARL LA RELEVE is located in SAINTE-ROSE (97115), in the department Guadeloupe.

Where to find the tax return of SARL LA RELEVE ?

The tax return of SARL LA RELEVE 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 RELEVE operate?

SARL LA RELEVE operates in the sector Fabrication industrielle de pain et de pâtisserie fraîche (NAF code 10.71A). See the 'Sector positioning' section above to compare the company with its competitors.