SIREN : 810701359
LE POINT GOURMAND is a French company founded 11 years ago, specialized in the sector Activités des sièges sociaux. Based in BRIENON-SUR-ARMANCON (89210), this company of category PME shows in 2024 a revenue of 262 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|
| Revenue | 261 874 € | 272 442 € | 153 622 € | 161 178 € | 51 422 € | 61 210 € | 63 631 € |
| Net income | 7 161 € | 31 775 € | 49 986 € | -30 020 € | -6 454 € | 7 390 € | 13 785 € |
| EBITDA | 24 939 € | 51 243 € | 45 364 € | -20 577 € | -5 095 € | 10 357 € | 17 859 € |
| Net margin | 2.7% | 11.7% | 32.5% | -18.6% | -12.6% | 12.1% | 21.7% |
In 2024, LE POINT GOURMAND achieves revenue of 262 k€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +22.4%. Slight decline of -4% vs 2023. After deducting consumption (101 k€), gross margin stands at 161 k€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 25 k€, representing 9.5% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -51%, reducing margin by 9.3 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 2.7% of revenue. This profit can be retained or distributed to shareholders.
261 874 €
161 313 €
24 939 €
9 305 €
7 161 €
9.5%
The debt ratio (= Financial debt / Equity x 100) stands at 63%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 36%. 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 8.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
63.094%
35.747%
8.424%
3.676
44.2%
In 2024, the debt ratio of LE POINT GOURMAND (63.09) 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 2024, the financial autonomy of LE POINT GOURMAND (35.8%) 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 POINT GOURMAND (3.68) 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 647.60. 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 4.2x. Financial charges are adequately covered by operations.
647.601
4.242
In 2024, the liquidity ratio of LE POINT GOURMAND (647.60) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2024, the interest coverage of LE POINT GOURMAND (4.2x) 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: 19 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-9 days): operations structurally generate cash. Notable WCR improvement over the period (-1940%), freeing up cash.
-6 712 €
0 j
19 j
10 j
-9 j
Based on 103 transactions of similar company sales in 2024, the value of LE POINT GOURMAND is estimated at 106 021 € (range 29 615€ - 200 370€). With an EBITDA of 24 939€, the sector multiple of 5.0x is applied. The price/revenue ratio is 0.38x (conservative valuation). 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 103 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 POINT GOURMAND with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sièges sociaux
The revenue of LE POINT GOURMAND in 2024 is 262 k€.
Yes, LE POINT GOURMAND generated a net profit of 7 k€ in 2024.
The headquarters of LE POINT GOURMAND is located in BRIENON-SUR-ARMANCON (89210), in the department Yonne.
The tax return of LE POINT GOURMAND 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 POINT GOURMAND operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.