SIREN : 552073215
LE SARAH BERNHARDT is a French company founded 71 years ago, specialized in the sector Restauration traditionnelle. Based in PARIS (75004), this company of category PME shows in 2023 a revenue of 274 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 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 273 933 € | 182 106 € | 414 490 € | 310 928 € | 910 954 € | 885 369 € | 163 000 € | 165 049 € |
| Net income | 69 889 € | -36 232 € | -59 268 € | -20 370 € | 7 638 € | 101 913 € | 97 860 € | 97 763 € |
| EBITDA | 164 508 € | 89 933 € | 88 945 € | -136 995 € | 95 245 € | 563 479 € | 100 282 € | 100 185 € |
| Net margin | 25.5% | -19.9% | -14.3% | -6.6% | 0.8% | 11.5% | 60.0% | 59.2% |
In 2023, LE SARAH BERNHARDT achieves revenue of 274 k€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +7.5%. Vs 2022, growth of +50% (182 k€ -> 274 k€). After deducting consumption (0 €), gross margin stands at 274 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 165 k€, representing 60.1% of revenue. Positive scissor effect: EBITDA margin improves by +10.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 70 k€, i.e. 25.5% of revenue. This profit can be retained or distributed to shareholders.
273 933 €
273 933 €
164 508 €
72 000 €
69 889 €
60.1%
The debt ratio (= Financial debt / Equity x 100) stands at 279%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 63.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
279.45%
25.47%
63.48%
2.315
33.2%
In 2023, the debt ratio of LE SARAH BERNHARDT (279.45) 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 SARAH BERNHARDT (25.5%) 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 2023, the repayment capacity of LE SARAH BERNHARDT (2.31) 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 937.11. 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 2.2x. Financial charges are adequately covered by operations.
937.112
2.195
In 2023, the liquidity ratio of LE SARAH BERNHARDT (937.11) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2023, the interest coverage of LE SARAH BERNHARDT (2.2x) 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: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. The company must finance 26 days of gap between collections and payments. Overall, WCR represents 126 days of revenue, i.e. 96 k€ to permanently finance.
95 931 €
46 j
20 j
0 j
126 j
Based on 689 transactions of similar company sales in 2023, the value of LE SARAH BERNHARDT is estimated at 666 180 € (range 353 818€ - 1 382 300€). With an EBITDA of 164 508€, 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 SARAH BERNHARDT with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LE SARAH BERNHARDT in 2023 is 274 k€.
Yes, LE SARAH BERNHARDT generated a net profit of 70 k€ in 2023.
The headquarters of LE SARAH BERNHARDT is located in PARIS (75004), in the department Paris.
The tax return of LE SARAH BERNHARDT 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 SARAH BERNHARDT operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.