LE 150 : revenue, balance sheet and financial ratios
LE 150 is a French company
founded 17 years ago,
specialized in the sector Restauration traditionnelle.
Based in QUIMPER (29000),
this company of category PME
shows in 2021 a revenue of 367 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, LE 150 generates positive net income of 121 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 34 k€ -> 121 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
121 487 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 12%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 68%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
12.407%
Financial autonomy (2025)
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Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy 20-30% : Average < 20% : Low
68.163%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2023
2024
2025
Debt ratio
69.511
39.967
18.185
8.063
90.225
33.935
22.431
12.407
Financial autonomy
41.375
51.225
58.807
58.618
40.545
55.372
62.569
68.163
Repayment capacity
1.479
1.067
0.484
0.29
2.873
None
None
None
Cash flow / Revenue
12.35%
11.833%
11.48%
7.996%
10.742%
None%
None%
None%
Sector positioning
Debt ratio
12.412025
2023
2024
2025
Q1: 3.47
Med: 26.36
Q3: 95.24
Good-14 pts over 3 years
In 2025, the debt ratio of LE 150 (12.41) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
68.16%2025
2023
2024
2025
Q1: 11.54%
Med: 38.81%
Q3: 63.35%
Excellent
In 2025, the financial autonomy of LE 150 (68.2%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 325.38. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good 1-1.5 : Fair < 1 : Liquidity risk
325.379
Liquidity indicators evolution LE 150
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2023
2024
2025
Liquidity ratio
198.117
231.738
238.516
195.98
316.519
312.914
337.838
325.379
Interest coverage
3.634
2.727
1.684
0.924
1.049
None
None
None
Sector positioning
Liquidity ratio
325.382025
2023
2024
2025
Q1: 77.62
Med: 152.17
Q3: 276.98
Excellent
In 2025, the liquidity ratio of LE 150 (325.38) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2025)
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Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released Positive = financing needed
0 €
Customer credit (2025)
?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good 45-60j : Average > 60j : Long
0 j
Supplier credit (2025)
?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow
0 j
Inventory turnover (2025)
?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover
0 j
WCR and payment terms evolution LE 150
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2023
2024
2025
Operating WCR
40 002 €
96 305 €
70 819 €
17 397 €
-4 935 €
0 €
0 €
0 €
Inventory turnover (days)
4
5
5
6
7
0
0
0
Customer payment term (days)
2
3
2
0
3
0
0
0
Supplier payment term (days)
54
58
50
46
30
0
0
0
Positioning of LE 150 in its sector
Comparison with sector Restauration traditionnelle
Valuation estimate
Based on 557 transactions of similar company sales
in 2025,
the value of LE 150 is estimated at
686 270 €
(range 388 195€ - 1 554 287€).
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.
Estimated enterprise value2025
557 transactions
388k€686k€1554k€
686 270 €Range: 388 195€ - 1 554 287€
NAF 5 année 2025
Valuation method used
Net Income Multiple
121 487 €
×
5.6x
=686 270 €
Range: 388 196€ - 1 554 288€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 557 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
Net Income Multiple: Relevant for mature companies with stable results.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Similar companies (Restauration traditionnelle)
Compare LE 150 with other companies in the same sector:
Yes, LE 150 generated a net profit of 121 k€ in 2025.
Where is the headquarters of LE 150 ?
The headquarters of LE 150 is located in QUIMPER (29000), in the department Finistere.
Where to find the tax return of LE 150 ?
The tax return of LE 150 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).
In which sector does LE 150 operate?
LE 150 operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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