SIREN : 832261481
L. AND KO. is a French company founded 8 years ago, specialized in the sector Restauration traditionnelle. Based in SARLAT-LA-CANEDA (24200), this company of category PME shows in 2018 a revenue of 67 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 | 2020 | 2018 |
|---|---|---|
| Revenue | N/C | 67 136 € |
| Net income | 0 € | -26 776 € |
| EBITDA | N/C | -20 744 € |
| Net margin | N/C | -39.9% |
In 2020, L. AND KO. records a net loss of 0 €. This deficit will reduce equity on the balance sheet.
The debt ratio (= Financial debt / Equity x 100) stands at -431%. 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 119%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
-431.384%
118.834%
75.9%
In 2020, the debt ratio of L. AND KO. (-431.38) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2020, the financial autonomy of L. AND KO. (118.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2018, the repayment capacity of L. AND KO. (-0.94) 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 85.77. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
85.771
In 2020, the liquidity ratio of L. AND KO. (85.77) 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 2018, the interest coverage of L. AND KO. (-6.3x) 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: 203 days. Excellent situation: suppliers finance 203 days of the operating cycle (retail model).
0 €
0 j
203 j
0 j
Compare L. AND KO. with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of L. AND KO. in 2018 is 67 k€.
L. AND KO. recorded a net loss in 2018.
The headquarters of L. AND KO. is located in SARLAT-LA-CANEDA (24200), in the department Dordogne.
The tax return of L. AND KO. 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).
L. AND KO. operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.