Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

LE BON TEMPS : revenue, balance sheet and financial ratios

LE BON TEMPS is a French company founded 7 years ago, specialized in the sector Restauration traditionnelle. Based in TOURS (37000), this company of category PME shows in 2025 a net income positive of 38 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

Financial history - LE BON TEMPS (SIREN 842334005)
Indicator 2025 2024
Revenue N/C N/C
Net income 37 970 € 87 496 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2025, LE BON TEMPS generates positive net income of 38 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2024-2025: 87 k€ -> 38 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

37 970 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 78%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

77.851%

Financial autonomy (2025) ?
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

34.318%

Asset age ratio (2025) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

21.3%

Solvency indicators evolution
LE BON TEMPS

Sector positioning

Debt ratio
77.85 2025
2024
2025
Q1: 3.47
Med: 26.36
Q3: 95.24
Average -6 pts over 2 years

In 2025, the debt ratio of LE BON TEMPS (77.85) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
34.32% 2025
2024
2025
Q1: 11.54%
Med: 38.81%
Q3: 63.35%
Average

In 2025, the financial autonomy of LE BON TEMPS (34.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 149.26. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

149.264

Liquidity indicators evolution
LE BON TEMPS

Sector positioning

Liquidity ratio
149.26 2025
2024
2025
Q1: 77.62
Med: 152.17
Q3: 276.98
Average -6 pts over 2 years

In 2025, the liquidity ratio of LE BON TEMPS (149.26) 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.

Positioning of LE BON TEMPS in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 557 transactions of similar company sales in 2025, the value of LE BON TEMPS is estimated at 214 489 € (range 121 328€ - 485 782€). 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 value 2025
557 transactions
121k€ 214k€ 485k€
214 489 € Range: 121 328€ - 485 782€
NAF 5 année 2025

Valuation method used

Net Income Multiple
37 970 € × 5.6x = 214 489 €
Range: 121 328€ - 485 783€

Only this financial indicator is available for this company.

Valuation evolution

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 BON TEMPS with other companies in the same sector:

Frequently asked questions about LE BON TEMPS

What is the revenue of LE BON TEMPS ?

The revenue of LE BON TEMPS is not publicly disclosed (confidential accounts filed with INPI).

Is LE BON TEMPS profitable?

Yes, LE BON TEMPS generated a net profit of 38 k€ in 2025.

Where is the headquarters of LE BON TEMPS ?

The headquarters of LE BON TEMPS is located in TOURS (37000), in the department Indre-et-Loire.

Where to find the tax return of LE BON TEMPS ?

The tax return of LE BON TEMPS 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 BON TEMPS operate?

LE BON TEMPS operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.