SIREN : 523284388
LAYALY 24 is a French company founded 15 years ago, specialized in the sector Restauration traditionnelle. Based in LE MANS (72000), this company of category PME shows in 2022 a revenue of 195 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 | 194 878 € | 184 800 € | 156 923 € | 206 358 € | 218 082 € | 230 342 € | 231 228 € |
| Net income | 5 221 € | 19 695 € | 6 187 € | 14 880 € | 22 306 € | 19 916 € | 11 162 € |
| EBITDA | 1 965 € | 27 855 € | 13 593 € | 23 699 € | 28 386 € | 27 440 € | 22 511 € |
| Net margin | 2.7% | 10.7% | 3.9% | 7.2% | 10.2% | 8.6% | 4.8% |
In 2022, LAYALY 24 achieves revenue of 195 k€. Activity remains stable over the period (CAGR: -2.8%). Vs 2021: +5%. After deducting consumption (55 k€), gross margin stands at 140 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 2 k€, representing 1.0% of revenue. Warning negative scissor effect: despite revenue change (+5%), EBITDA varies by -93%, reducing margin by 14.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5 k€, i.e. 2.7% of revenue. This profit can be retained or distributed to shareholders.
194 878 €
140 359 €
1 965 €
-7 198 €
5 221 €
1.0%
The debt ratio (= Financial debt / Equity x 100) stands at 52%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 61%. 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 6.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 7.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
51.566%
61.362%
7.069%
6.318
19.7%
In 2022, the debt ratio of LAYALY 24 (51.57) 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 2022, the financial autonomy of LAYALY 24 (61.4%) 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 LAYALY 24 (6.32) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 786.52. 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 57.6x. Operating income very largely covers interest expenses: high safety margin.
786.52
57.608
In 2022, the liquidity ratio of LAYALY 24 (786.52) 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 LAYALY 24 (57.6x) 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: 15 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 255 days of revenue, i.e. 138 k€ to permanently finance. Over 2016-2022, WCR increased by +1062%, requiring additional financing.
137 812 €
0 j
15 j
3 j
255 j
Based on 833 transactions of similar company sales in 2022, the value of LAYALY 24 is estimated at 64 524 € (range 36 560€ - 112 475€). With an EBITDA of 1 965€, the sector multiple of 4.1x is applied. 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.
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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 LAYALY 24 with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LAYALY 24 in 2022 is 195 k€.
Yes, LAYALY 24 generated a net profit of 5 k€ in 2022.
The headquarters of LAYALY 24 is located in LE MANS (72000), in the department Sarthe.
The tax return of LAYALY 24 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).
LAYALY 24 operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.