SIREN : 419702311
LE CARPE DIEM CAFE is a French company founded 27 years ago, specialized in the sector Restauration traditionnelle. Based in BOURGES (18000), this company of category PME shows in 2025 a revenue of 878 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 877 917 € | 856 688 € | 831 442 € | 794 004 € | 539 897 € | 932 365 € | 878 076 € | N/C | N/C |
| Net income | 57 878 € | 38 464 € | 57 574 € | 134 599 € | 101 857 € | 118 701 € | -16 703 € | 18 724 € | 4 137 € |
| EBITDA | 86 182 € | 56 642 € | 88 703 € | 194 796 € | 133 320 € | 155 134 € | -18 311 € | N/C | N/C |
| Net margin | 6.6% | 4.5% | 6.9% | 17.0% | 18.9% | 12.7% | -1.9% | N/C | N/C |
In 2025, LE CARPE DIEM CAFE achieves revenue of 878 k€. Activity remains stable over the period (CAGR: -0.0%). Vs 2024: +2%. After deducting consumption (236 k€), gross margin stands at 641 k€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 86 k€, representing 9.8% of revenue. Positive scissor effect: EBITDA margin improves by +3.2 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 58 k€, i.e. 6.6% of revenue. This profit can be retained or distributed to shareholders.
877 917 €
641 455 €
86 182 €
72 504 €
57 878 €
9.8%
The debt ratio (= Financial debt / Equity x 100) stands at 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 59%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
31.612%
59.18%
8.175%
0.608
12.9%
In 2025, the debt ratio of LE CARPE DIEM CAFE (31.61) 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 2025, the financial autonomy of LE CARPE DIEM CAFE (59.2%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2025, the repayment capacity of LE CARPE DIEM CAFE (0.61) 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 111.85. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.
111.853
1.207
In 2025, the liquidity ratio of LE CARPE DIEM CAFE (111.85) 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.
In 2025, the interest coverage of LE CARPE DIEM CAFE (1.2x) 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: 13 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-2 days): operations structurally generate cash.
-6 014 €
0 j
13 j
5 j
-2 j
Based on 557 transactions of similar company sales in 2025, the value of LE CARPE DIEM CAFE is estimated at 437 370 € (range 249 382€ - 804 422€). With an EBITDA of 86 182€, the sector multiple of 5.3x is applied. The price/revenue ratio is 0.55x (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 557 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 CARPE DIEM CAFE with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LE CARPE DIEM CAFE in 2025 is 878 k€.
Yes, LE CARPE DIEM CAFE generated a net profit of 58 k€ in 2025.
The headquarters of LE CARPE DIEM CAFE is located in BOURGES (18000), in the department Cher.
The tax return of LE CARPE DIEM CAFE 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 CARPE DIEM CAFE operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.