The pet theory here is that French cuisine does not add but multiplies: dishes are the product, not the sum, of their ingredients. The speciality is an espuma of sea urchin and Jerusalem artichoke, which is replaced with onion during summer. Food from sea and mountain mix, aiming at just the right temperature to melt in the mouth. To ensure consistency, vegetables are harvested from the chef’s own garden. Financier, served after the meal, offers a wry nod to the restaurant’s name, with a play on both the pastry and the financier as one who benefits from gold, echoing the alchemist’s quest to transform base metal into treasure.