SIREN : 822923850
LE BOURSAULT is a French company founded 9 years ago, specialized in the sector Restauration traditionnelle. Based in BOURSAULT (51480), this company of category PME shows in 2024 a revenue of 789 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 | 2024 | 2023 |
|---|---|---|
| Revenue | 789 284 € | 811 214 € |
| Net income | 128 389 € | 123 690 € |
| EBITDA | 174 325 € | 195 410 € |
| Net margin | 16.3% | 15.2% |
In 2024, LE BOURSAULT achieves revenue of 789 k€. Slight decline of -3% vs 2023. After deducting consumption (225 k€), gross margin stands at 565 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 174 k€, representing 22.1% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -11%, reducing margin by 2.0 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 128 k€, i.e. 16.3% of revenue. This profit can be retained or distributed to shareholders.
789 284 €
564 612 €
174 325 €
164 937 €
128 389 €
22.1%
The debt ratio (= Financial debt / Equity x 100) stands at 7%. 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 77%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
6.799%
77.118%
17.745%
0.221
56.3%
In 2024, the debt ratio of LE BOURSAULT (6.80) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of LE BOURSAULT (77.1%) 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 2024, the repayment capacity of LE BOURSAULT (0.22) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 371.64. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.
371.644
0.337
In 2024, the liquidity ratio of LE BOURSAULT (371.64) 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 2024, the interest coverage of LE BOURSAULT (0.3x) 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: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Favorable situation: supplier credit is longer than customer credit by 1 days. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 66 days of revenue, i.e. 144 k€ to permanently finance.
143 768 €
43 j
44 j
3 j
66 j
Based on 698 transactions of similar company sales in 2024, the value of LE BOURSAULT is estimated at 783 982 € (range 399 273€ - 1 528 146€). With an EBITDA of 174 325€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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 698 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 LE BOURSAULT with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LE BOURSAULT in 2024 is 789 k€.
Yes, LE BOURSAULT generated a net profit of 128 k€ in 2024.
The headquarters of LE BOURSAULT is located in BOURSAULT (51480), in the department Marne.
The tax return of LE BOURSAULT 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).
LE BOURSAULT operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.