SIREN : 303938617
LE FULL is a French company founded 51 years ago, specialized in the sector Restauration traditionnelle. Based in VALENCIENNES (59300), this company of category PME shows in 2024 a revenue of 1.0 M€. 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 | 2021 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 1 031 008 € | 985 375 € | 242 483 € | 925 185 € | N/C | N/C | 994 407 € |
| Net income | 181 879 € | -14 278 € | -236 876 € | 1 088 € | -59 114 € | -27 092 € | 7 350 € |
| EBITDA | -27 534 € | 18 219 € | -397 773 € | 49 404 € | N/C | N/C | 26 554 € |
| Net margin | 17.6% | -1.4% | -97.7% | 0.1% | N/C | N/C | 0.7% |
In 2024, LE FULL achieves revenue of 1.0 M€. Revenue is growing positively over 7 years (CAGR: +0.5%). Vs 2023: +5%. After deducting consumption (278 k€), gross margin stands at 753 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 -28 k€, representing -2.7% of revenue. Warning negative scissor effect: despite revenue change (+5%), EBITDA varies by -251%, reducing margin by 4.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 182 k€, i.e. 17.6% of revenue. This profit can be retained or distributed to shareholders.
1 031 008 €
753 482 €
-27 534 €
-55 803 €
181 879 €
-2.6%
The debt ratio (= Financial debt / Equity x 100) stands at -100%. 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 -15%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
-99.781%
-15.486%
-3.247%
-2.445
20.2%
In 2024, the debt ratio of LE FULL (-99.78) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of LE FULL (-15.5%) 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 2024, the repayment capacity of LE FULL (-2.44) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 52.30. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
52.305
-2.263
In 2024, the liquidity ratio of LE FULL (52.30) 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 2024, the interest coverage of LE FULL (-2.3x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 212 days. Excellent situation: suppliers finance 208 days of the operating cycle (retail model). Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 10 days of revenue, i.e. 29 k€ to permanently finance. Over 2016-2024, WCR increased by +404%, requiring additional financing.
29 167 €
4 j
212 j
16 j
10 j
Based on 698 transactions of similar company sales in 2024, the value of LE FULL is estimated at 858 424 € (range 457 261€ - 1 664 630€). 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 FULL with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LE FULL in 2024 is 1.0 M€.
Yes, LE FULL generated a net profit of 182 k€ in 2024.
The headquarters of LE FULL is located in VALENCIENNES (59300), in the department Nord.
The tax return of LE FULL 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 FULL operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.