Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2006-07-19 (19 years)Status: ActiveBusiness sector: Restauration traditionnelleLocation: DUNKERQUE (59140), Nord
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
L IGUANE : revenue, balance sheet and financial ratios
L IGUANE is a French company
founded 19 years ago,
specialized in the sector Restauration traditionnelle.
Based in DUNKERQUE (59140),
this company of category PME
shows in 2025 a net income positive of 87 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, L IGUANE generates positive net income of 87 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 23 k€ -> 87 k€.
Net income (2025)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
87 126 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 29%. 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 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
28.916%
Financial autonomy (2025)
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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
65.579%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2024
2025
Debt ratio
99.308
94.019
43.201
37.383
70.575
51.211
30.74
28.916
Financial autonomy
40.282
45.306
59.272
61.655
53.409
58.794
62.557
65.579
Repayment capacity
None
None
None
None
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
28.922025
2022
2024
2025
Q1: 3.47
Med: 26.36
Q3: 95.24
Average
In 2025, the debt ratio of L IGUANE (28.92) 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
65.58%2025
2022
2024
2025
Q1: 11.54%
Med: 38.81%
Q3: 63.35%
Excellent
In 2025, the financial autonomy of L IGUANE (65.6%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 130.71. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
130.71
Liquidity indicators evolution L IGUANE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2024
2025
Liquidity ratio
122.231
172.371
144.253
90.183
503.478
438.712
137.552
130.71
Interest coverage
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
130.712025
2022
2024
2025
Q1: 77.62
Med: 152.17
Q3: 276.98
Average-32 pts over 3 years
In 2025, the liquidity ratio of L IGUANE (130.71) 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.
Positioning of L IGUANE in its sector
Comparison with sector Restauration traditionnelle
Valuation estimate
Based on 557 transactions of similar company sales
in 2025,
the value of L IGUANE is estimated at
492 167 €
(range 278 399€ - 1 114 677€).
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 value2025
557 transactions
278k€492k€1114k€
492 167 €Range: 278 399€ - 1 114 677€
NAF 5 année 2025
Valuation method used
Net Income Multiple
87 126 €
×
5.6x
=492 168 €
Range: 278 400€ - 1 114 678€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 557 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 (Restauration traditionnelle)
Compare L IGUANE with other companies in the same sector:
The revenue of L IGUANE is not publicly disclosed (confidential accounts filed with INPI).
Is L IGUANE profitable?
Yes, L IGUANE generated a net profit of 87 k€ in 2025.
Where is the headquarters of L IGUANE ?
The headquarters of L IGUANE is located in DUNKERQUE (59140), in the department Nord.
Where to find the tax return of L IGUANE ?
The tax return of L IGUANE 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 L IGUANE operate?
L IGUANE operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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