SIREN : 491411807
L & Z SERVICES is a French company founded 19 years ago, specialized in the sector Restauration traditionnelle. Based in PARIS (75010), this company of category PME shows in 2022 a revenue of 788 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 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 788 486 € | 624 855 € | 541 802 € | 864 506 € | 795 067 € | 717 693 € | 861 867 € |
| Net income | -25 626 € | 49 425 € | 40 923 € | 16 585 € | 60 747 € | 83 035 € | 273 008 € |
| EBITDA | -8 738 € | 13 245 € | 35 735 € | 134 420 € | 84 066 € | 2 314 € | 64 528 € |
| Net margin | -3.3% | 7.9% | 7.6% | 1.9% | 7.6% | 11.6% | 31.7% |
In 2022, L & Z SERVICES achieves revenue of 788 k€. Activity remains stable over the period (CAGR: -1.5%). Vs 2021, growth of +26% (625 k€ -> 788 k€). After deducting consumption (202 k€), gross margin stands at 586 k€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -9 k€, representing -1.1% of revenue. Warning negative scissor effect: despite revenue change (+26%), EBITDA varies by -166%, reducing margin by 3.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -26 k€ (-3.3% of revenue), which will impact equity.
788 486 €
586 162 €
-8 738 €
-21 558 €
-25 626 €
-1.1%
The debt ratio (= Financial debt / Equity x 100) stands at 38%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 62%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
37.515%
62.166%
-1.224%
-23.769
45.7%
In 2022, the debt ratio of L & Z SERVICES (37.52) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2022, the financial autonomy of L & Z SERVICES (62.2%) 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 2022, the repayment capacity of L & Z SERVICES (-23.77) 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 436.01. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
436.008
-52.071
In 2022, the liquidity ratio of L & Z SERVICES (436.01) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2022, the interest coverage of L & Z SERVICES (-52.1x) 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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Overall, WCR represents 118 days of revenue, i.e. 259 k€ to permanently finance. Over 2016-2022, WCR increased by +360%, requiring additional financing.
258 734 €
11 j
36 j
0 j
118 j
Based on 833 transactions of similar company sales in 2022, the value of L & Z SERVICES is estimated at 754 047 € (range 430 560€ - 1 303 228€). The price/revenue ratio is 0.96x (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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 833 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 & Z SERVICES with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of L & Z SERVICES in 2022 is 788 k€.
L & Z SERVICES recorded a net loss in 2022.
The headquarters of L & Z SERVICES is located in PARIS (75010), in the department Paris.
The tax return of L & Z SERVICES 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 & Z SERVICES operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.