SIREN : 454016650
LAU BURU is a French company founded 21 years ago, specialized in the sector Restauration traditionnelle. Based in SAINT-PEE-SUR-NIVELLE (64310), this company of category PME shows in 2020 a revenue of 347 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 | 2020 | 2018 | 2017 |
|---|---|---|---|
| Revenue | 347 118 € | 540 250 € | 592 349 € |
| Net income | 82 674 € | 20 511 € | 36 336 € |
| EBITDA | -48 995 € | 12 487 € | 35 517 € |
| Net margin | 23.8% | 3.8% | 6.1% |
In 2020, LAU BURU achieves revenue of 347 k€. Revenue is declining over the period 2017-2020 (CAGR: -16.3%). Significant drop of -36% vs 2018. After deducting consumption (120 k€), gross margin stands at 228 k€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -49 k€, representing -14.1% of revenue. Warning negative scissor effect: despite revenue change (-36%), EBITDA varies by -492%, reducing margin by 16.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 83 k€, i.e. 23.8% of revenue. This profit can be retained or distributed to shareholders.
347 118 €
227 551 €
-48 995 €
-41 272 €
82 674 €
-14.1%
The debt ratio (= Financial debt / Equity x 100) stands at 53%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 53%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
53.22%
53.202%
-11.864%
-2.431
In 2020, the debt ratio of LAU BURU (53.22) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2020, the financial autonomy of LAU BURU (53.2%) 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 2020, the repayment capacity of LAU BURU (-2.43) 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 541.01. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
541.006
-7.064
In 2020, the liquidity ratio of LAU BURU (541.01) 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 2020, the interest coverage of LAU BURU (-7.1x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Overall, WCR represents 295 days of revenue, i.e. 284 k€ to permanently finance. Over 2017-2020, WCR increased by +1205%, requiring additional financing.
284 397 €
0 j
19 j
0 j
295 j
Based on 719 transactions of similar company sales in 2020, the value of LAU BURU is estimated at 401 250 € (range 208 067€ - 643 314€). The price/revenue ratio is 0.62x (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 719 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 LAU BURU with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LAU BURU in 2020 is 347 k€.
Yes, LAU BURU generated a net profit of 83 k€ in 2020.
The headquarters of LAU BURU is located in SAINT-PEE-SUR-NIVELLE (64310), in the department Pyrenees-Atlantiques.
The tax return of LAU BURU 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).
LAU BURU operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.