SIREN : 388654758
LE DINER'S is a French company founded 33 years ago, specialized in the sector Restauration traditionnelle. Based in GRANVILLE (50400), this company of category PME shows in 2015 a revenue of 369 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 | 2015 |
|---|---|
| Revenue | 368 613 € |
| Net income | 28 329 € |
| EBITDA | 42 607 € |
| Net margin | 7.7% |
In 2015, LE DINER'S achieves revenue of 369 k€. After deducting consumption (104 k€), gross margin stands at 265 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 43 k€, representing 11.6% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 28 k€, i.e. 7.7% of revenue. This profit can be retained or distributed to shareholders.
368 613 €
264 938 €
42 607 €
32 872 €
28 329 €
11.5%
The debt ratio (= Financial debt / Equity x 100) stands at 110%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
110.179%
38.487%
11.49%
1.71
9.5%
In 2015, the debt ratio of LE DINER'S (110.18) 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 2015, the financial autonomy of LE DINER'S (38.5%) 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 2015, the repayment capacity of LE DINER'S (1.71) 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 36.93. 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 11.5x. Operating income very largely covers interest expenses: high safety margin.
36.932
11.543
In 2015, the liquidity ratio of LE DINER'S (36.93) 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 2015, the interest coverage of LE DINER'S (11.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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: 38 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-39 days): operations structurally generate cash.
-40 286 €
0 j
38 j
2 j
-39 j
Based on 7347 transactions of similar company sales (all years), the value of LE DINER'S is estimated at 245 276 € (range 136 425€ - 418 301€). With an EBITDA of 42 607€, the sector multiple of 5.9x is applied. The price/revenue ratio is 0.69x (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 7347 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 DINER'S with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LE DINER'S in 2015 is 369 k€.
Yes, LE DINER'S generated a net profit of 28 k€ in 2015.
The headquarters of LE DINER'S is located in GRANVILLE (50400), in the department Manche.
The tax return of LE DINER'S 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 DINER'S operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.