SIREN : 428903009
L OPTIMUM is a French company founded 26 years ago, specialized in the sector Restauration traditionnelle. Based in CAYENNE (97300), this company of category PME shows in 2021 a revenue of 270 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 | 2021 | 2020 | 2019 |
|---|---|---|---|
| Revenue | 269 892 € | 200 961 € | 391 209 € |
| Net income | 21 477 € | 12 231 € | 6 228 € |
| EBITDA | 40 412 € | 566 € | 8 537 € |
| Net margin | 8.0% | 6.1% | 1.6% |
In 2021, L OPTIMUM achieves revenue of 270 k€. Revenue is declining over the period 2019-2021 (CAGR: -16.9%). Vs 2020, growth of +34% (201 k€ -> 270 k€). After deducting consumption (76 k€), gross margin stands at 194 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 40 k€, representing 15.0% of revenue. Positive scissor effect: EBITDA margin improves by +14.7 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 21 k€, i.e. 8.0% of revenue. This profit can be retained or distributed to shareholders.
269 892 €
193 606 €
40 412 €
36 090 €
21 477 €
12.7%
The debt ratio (= Financial debt / Equity x 100) stands at -12%. 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 -111%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
-12.242%
-110.996%
7.878%
0.6
13.1%
In 2021, the debt ratio of L OPTIMUM (-12.24) 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 2021, the financial autonomy of L OPTIMUM (-111.0%) 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 2021, the repayment capacity of L OPTIMUM (0.60) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 27.62. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.
27.621
1.111
In 2021, the liquidity ratio of L OPTIMUM (27.62) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2021, the interest coverage of L OPTIMUM (1.1x) 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) 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: 24 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-259 days): operations structurally generate cash.
-194 427 €
0 j
24 j
14 j
-259 j
Based on 663 transactions of similar company sales in 2021, the value of L OPTIMUM is estimated at 215 709 € (range 126 772€ - 388 569€). With an EBITDA of 40 412€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.87x (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 663 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 L OPTIMUM with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of L OPTIMUM in 2021 is 270 k€.
Yes, L OPTIMUM generated a net profit of 21 k€ in 2021.
The headquarters of L OPTIMUM is located in CAYENNE (97300), in the department Guyane.
The tax return of L OPTIMUM 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 OPTIMUM operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.