SIREN : 520915539
LE CARDINAL is a French company founded 16 years ago, specialized in the sector Restauration traditionnelle. Based in LA GARENNE-COLOMBES (92250), this company of category PME shows in 2021 a revenue of 194 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 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 194 014 € | 206 347 € | 342 461 € | 316 591 € | 298 952 € | 279 879 € |
| Net income | 45 086 € | 44 545 € | 21 315 € | -8 676 € | 10 021 € | 2 241 € |
| EBITDA | 54 057 € | 55 267 € | 29 994 € | -5 714 € | 17 027 € | 11 656 € |
| Net margin | 23.2% | 21.6% | 6.2% | -2.7% | 3.4% | 0.8% |
In 2021, LE CARDINAL achieves revenue of 194 k€. Revenue is declining over the period 2016-2021 (CAGR: -7.1%). Slight decline of -6% vs 2020. After deducting consumption (70 k€), gross margin stands at 124 k€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 54 k€, representing 27.9% of 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 45 k€, i.e. 23.2% of revenue. This profit can be retained or distributed to shareholders.
194 014 €
123 869 €
54 057 €
45 257 €
45 086 €
22.2%
The debt ratio (= Financial debt / Equity x 100) stands at 148%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 22.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
147.932%
29.545%
22.084%
3.746
5.6%
In 2021, the debt ratio of LE CARDINAL (147.93) 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 2021, the financial autonomy of LE CARDINAL (29.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2021, the repayment capacity of LE CARDINAL (3.75) 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 322.72. 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 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.
322.718
1.336
In 2021, the liquidity ratio of LE CARDINAL (322.72) 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 2021, the interest coverage of LE CARDINAL (1.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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: 185 days. Excellent situation: suppliers finance 185 days of the operating cycle (retail model). Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 363 days of revenue, i.e. 195 k€ to permanently finance. Over 2016-2021, WCR increased by +1362%, requiring additional financing.
195 426 €
0 j
185 j
8 j
363 j
Based on 663 transactions of similar company sales in 2021, the value of LE CARDINAL is estimated at 268 383 € (range 152 412€ - 492 276€). With an EBITDA of 54 057€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.87x (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 663 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 CARDINAL with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LE CARDINAL in 2021 is 194 k€.
Yes, LE CARDINAL generated a net profit of 45 k€ in 2021.
The headquarters of LE CARDINAL is located in LA GARENNE-COLOMBES (92250), in the department Hauts-de-Seine.
The tax return of LE CARDINAL 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 CARDINAL operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.