SIREN : 073501546
LA CORNE D'OR is a French company founded 53 years ago, specialized in the sector Restauration traditionnelle. Based in CORENC (38700), this company of category PME shows in 2024 a revenue of 673 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 672 775 € | 756 954 € | 724 500 € | 412 087 € | 547 686 € | 651 093 € | 705 325 € | 792 133 € | 859 325 € |
| Net income | -39 690 € | 19 026 € | 15 849 € | -10 496 € | -19 567 € | -28 975 € | 42 157 € | 22 496 € | 6 216 € |
| EBITDA | 20 515 € | 78 786 € | 94 431 € | 82 514 € | 76 959 € | 66 080 € | 114 518 € | 131 904 € | 129 823 € |
| Net margin | -5.9% | 2.5% | 2.2% | -2.5% | -3.6% | -4.5% | 6.0% | 2.8% | 0.7% |
In 2024, LA CORNE D'OR achieves revenue of 673 k€. Activity remains stable over the period (CAGR: -3.0%). Significant drop of -11% vs 2023. After deducting consumption (127 k€), gross margin stands at 545 k€, i.e. a rate of 81%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 21 k€, representing 3.0% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -74%, reducing margin by 7.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -40 k€ (-5.9% of revenue), which will impact equity.
672 775 €
545 283 €
20 515 €
-27 020 €
-39 690 €
3.0%
The debt ratio (= Financial debt / Equity x 100) stands at 76%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 90.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
76.129%
47.967%
0.743%
90.709
46.4%
In 2024, the debt ratio of LA CORNE D'OR (76.13) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of LA CORNE D'OR (48.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2024, the repayment capacity of LA CORNE D'OR (90.71) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 38.70. 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 68.2x. Operating income very largely covers interest expenses: high safety margin.
38.705
68.189
In 2024, the liquidity ratio of LA CORNE D'OR (38.70) 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 LA CORNE D'OR (68.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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: 64 days. Excellent situation: suppliers finance 64 days of the operating cycle (retail model). Inventory turnover is 25 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-20 days): operations structurally generate cash. Notable WCR improvement over the period (-40%), freeing up cash.
-36 969 €
0 j
64 j
25 j
-20 j
Based on 698 transactions of similar company sales in 2024, the value of LA CORNE D'OR is estimated at 212 974 € (range 117 609€ - 347 768€). With an EBITDA of 20 515€, 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 LA CORNE D'OR with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LA CORNE D'OR in 2024 is 673 k€.
LA CORNE D'OR recorded a net loss in 2024.
The headquarters of LA CORNE D'OR is located in CORENC (38700), in the department Isere.
The tax return of LA CORNE D'OR 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).
LA CORNE D'OR operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.