SIREN : 337828628
LE NAPOLEON is a French company founded 40 years ago, specialized in the sector Restauration traditionnelle. Based in LILLE (59800), this company of category PME shows in 2023 a revenue of 1.8 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 | 2023 | 2020 | 2019 | 2018 | 2016 |
|---|---|---|---|---|---|
| Revenue | 1 754 702 € | 698 403 € | 1 410 008 € | 1 273 742 € | 1 261 999 € |
| Net income | 32 379 € | -89 968 € | 57 000 € | 5 519 € | 30 777 € |
| EBITDA | 60 695 € | -103 547 € | 53 844 € | 35 862 € | 62 091 € |
| Net margin | 1.8% | -12.9% | 4.0% | 0.4% | 2.4% |
In 2023, LE NAPOLEON achieves revenue of 1.8 M€. Revenue is growing positively over 5 years (CAGR: +4.8%). Vs 2020, growth of +151% (698 k€ -> 1.8 M€). After deducting consumption (301 k€), gross margin stands at 1.5 M€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 61 k€, representing 3.5% of revenue. Positive scissor effect: EBITDA margin improves by +18.3 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 32 k€, i.e. 1.8% of revenue. This profit can be retained or distributed to shareholders.
1 754 702 €
1 453 625 €
60 695 €
79 372 €
32 379 €
3.4%
The debt ratio (= Financial debt / Equity x 100) stands at 127%. 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 48.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
126.952%
30.484%
1.309%
48.833
16.5%
In 2023, the debt ratio of LE NAPOLEON (126.95) 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 2023, the financial autonomy of LE NAPOLEON (30.5%) 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 2023, the repayment capacity of LE NAPOLEON (48.83) 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 123.86. 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 81.5x. Operating income very largely covers interest expenses: high safety margin.
123.865
81.529
In 2023, the liquidity ratio of LE NAPOLEON (123.86) 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 2023, the interest coverage of LE NAPOLEON (81.5x) 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: 106 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 191 days. Excellent situation: suppliers finance 85 days of the operating cycle (retail model). Overall, WCR represents 117 days of revenue, i.e. 571 k€ to permanently finance. Over 2016-2023, WCR increased by +1693%, requiring additional financing.
571 454 €
106 j
191 j
0 j
117 j
Based on 689 transactions of similar company sales in 2023, the value of LE NAPOLEON is estimated at 580 605 € (range 326 154€ - 993 900€). With an EBITDA of 60 695€, the sector multiple of 6.3x is applied. The price/revenue ratio is 0.66x (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 689 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 NAPOLEON with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LE NAPOLEON in 2023 is 1.8 M€.
Yes, LE NAPOLEON generated a net profit of 32 k€ in 2023.
The headquarters of LE NAPOLEON is located in LILLE (59800), in the department Nord.
The tax return of LE NAPOLEON 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 NAPOLEON operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.