SIREN : 819034430
K&L is a French company founded 10 years ago, specialized in the sector Restauration traditionnelle. Based in PARIS (75018), this company of category PME shows in 2024 a revenue of 105 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2017 |
|---|---|---|---|---|---|---|---|
| Revenue | 104 920 € | 92 780 € | 87 497 € | 38 058 € | 42 987 € | 100 868 € | 195 865 € |
| Net income | 2 489 € | -6 241 € | -11 662 € | 57 187 € | 21 537 € | 4 565 € | -17 839 € |
| EBITDA | 5 309 € | -1 938 € | -7 267 € | 40 155 € | 1 586 € | 11 991 € | -5 909 € |
| Net margin | 2.4% | -6.7% | -13.3% | 150.3% | 50.1% | 4.5% | -9.1% |
In 2024, K&L achieves revenue of 105 k€. Revenue is declining over the period 2017-2024 (CAGR: -8.5%). Vs 2023, growth of +13% (93 k€ -> 105 k€). After deducting consumption (29 k€), gross margin stands at 75 k€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5 k€, representing 5.1% of revenue. Positive scissor effect: EBITDA margin improves by +7.1 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 2.4% of revenue. This profit can be retained or distributed to shareholders.
104 920 €
75 444 €
5 309 €
1 241 €
2 489 €
5.1%
The debt ratio (= Financial debt / Equity x 100) stands at 2%. 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 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 6.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
2.234%
1.226%
6.249%
0.0
15.8%
In 2024, the debt ratio of K&L (2.23) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of K&L (1.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of K&L (0.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 39.72. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.
39.716
0.509
In 2024, the liquidity ratio of K&L (39.72) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of K&L (0.5x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-150 days): operations structurally generate cash. Over 2017-2024, WCR increased by +47%, requiring additional financing.
-43 675 €
0 j
16 j
12 j
-150 j
Based on 698 transactions of similar company sales in 2024, the value of K&L is estimated at 35 726 € (range 19 205€ - 62 422€). With an EBITDA of 5 309€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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.
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This estimate is based on the analysis of 698 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare K&L with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of K&L in 2024 is 105 k€.
Yes, K&L generated a net profit of 2 k€ in 2024.
The headquarters of K&L is located in PARIS (75018), in the department Paris.
The tax return of K&L 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).
K&L operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.