SIREN : 824095194
L'ASSIETTE COOPERATIVE is a French company founded 9 years ago, specialized in the sector Autres services de restauration n.c.a.. Based in LANDERNEAU (29800), this company of category PME shows in 2023 a revenue of 3.3 M€. 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 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|---|
| Revenue | 3 261 501 € | 3 029 217 € | 2 886 674 € | 2 732 526 € | 2 508 129 € | 2 359 459 € |
| Net income | -55 279 € | -43 628 € | 104 607 € | 100 651 € | 50 245 € | -53 500 € |
| EBITDA | 242 285 € | 181 512 € | 338 702 € | 277 250 € | 234 154 € | 187 737 € |
| Net margin | -1.7% | -1.4% | 3.6% | 3.7% | 2.0% | -2.3% |
In 2023, L'ASSIETTE COOPERATIVE achieves revenue of 3.3 M€. Over the period 2018-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +6.7%. Vs 2022: +8%. After deducting consumption (1.7 M€), gross margin stands at 1.5 M€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 242 k€, representing 7.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -55 k€ (-1.7% of revenue), which will impact equity.
3 261 501 €
1 543 689 €
242 285 €
109 011 €
-55 279 €
7.4%
The debt ratio (= Financial debt / Equity x 100) stands at 360%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
359.64%
10.822%
2.38%
6.515
50.5%
In 2023, the debt ratio of L'ASSIETTE COOPERATIVE (359.64) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2023, the financial autonomy of L'ASSIETTE COOPERATIVE (10.8%) 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 2023, the repayment capacity of L'ASSIETTE COOPERATIVE (6.51) 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 89.18. 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 2.5x. Financial charges are adequately covered by operations.
89.184
2.458
In 2023, the liquidity ratio of L'ASSIETTE COOPERATIVE (89.18) 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 2023, the interest coverage of L'ASSIETTE COOPERATIVE (2.5x) 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: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 74 days. Excellent situation: suppliers finance 42 days of the operating cycle (retail model). Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 38 days of revenue, i.e. 342 k€ to permanently finance. Over 2018-2023, WCR increased by +69%, requiring additional financing.
342 458 €
32 j
74 j
7 j
38 j
Based on 204 transactions of similar company sales (all years), the value of L'ASSIETTE COOPERATIVE is estimated at 1 617 361 € (range 875 844€ - 2 562 602€). With an EBITDA of 242 285€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.64x (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 204 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'ASSIETTE COOPERATIVE with other companies in the same sector:
Voir toutes les statistiques du secteur Autres services de restauration n.c.a.
The revenue of L'ASSIETTE COOPERATIVE in 2023 is 3.3 M€.
L'ASSIETTE COOPERATIVE recorded a net loss in 2023.
The headquarters of L'ASSIETTE COOPERATIVE is located in LANDERNEAU (29800), in the department Finistere.
The tax return of L'ASSIETTE COOPERATIVE 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'ASSIETTE COOPERATIVE operates in the sector Autres services de restauration n.c.a. (NAF code 56.29B). See the 'Sector positioning' section above to compare the company with its competitors.