Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

LE SCRATCH : revenue, balance sheet and financial ratios

LE SCRATCH is a French company founded 37 years ago, specialized in the sector Restauration traditionnelle. Based in LEDENON (30210), this company of category PME shows in 2020 a net income positive of 24 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

Financial history - LE SCRATCH (SIREN 348473463)
Indicator 2020 2019 2018
Revenue N/C N/C N/C
Net income 24 254 € 4 889 € 30 921 €
EBITDA N/C N/C N/C
Net margin N/C N/C N/C

Revenue and income statement

In 2020, LE SCRATCH generates positive net income of 24 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2020: 31 k€ -> 24 k€.

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

24 254 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 2%. 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 63%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.132%

Financial autonomy (2020) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

63.39%

Asset age ratio (2020) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

18.0%

Solvency indicators evolution
LE SCRATCH

Sector positioning

Debt ratio
2.13 2020
2018
2019
2020
Q1: 0.15
Med: 60.24
Q3: 221.22
Good

In 2020, the debt ratio of LE SCRATCH (2.13) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
63.39% 2020
2018
2019
2020
Q1: 7.62%
Med: 31.67%
Q3: 57.54%
Excellent

In 2020, the financial autonomy of LE SCRATCH (63.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 243.66. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

243.662

Liquidity indicators evolution
LE SCRATCH

Sector positioning

Liquidity ratio
243.66 2020
2018
2019
2020
Q1: 71.75
Med: 151.42
Q3: 282.87
Good -8 pts over 3 years

In 2020, the liquidity ratio of LE SCRATCH (243.66) 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.

Positioning of LE SCRATCH in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 719 transactions of similar company sales in 2020, the value of LE SCRATCH is estimated at 199 091 € (range 91 706€ - 336 650€). 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.

Estimated enterprise value 2020
719 transactions
91k€ 199k€ 336k€
199 091 € Range: 91 706€ - 336 650€
NAF 5 année 2020

Valuation method used

Net Income Multiple
24 254 € × 8.2x = 199 091 €
Range: 91 706€ - 336 651€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 719 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Restauration traditionnelle)

Compare LE SCRATCH with other companies in the same sector:

Frequently asked questions about LE SCRATCH

What is the revenue of LE SCRATCH ?

The revenue of LE SCRATCH is not publicly disclosed (confidential accounts filed with INPI).

Is LE SCRATCH profitable?

Yes, LE SCRATCH generated a net profit of 24 k€ in 2020.

Where is the headquarters of LE SCRATCH ?

The headquarters of LE SCRATCH is located in LEDENON (30210), in the department Gard.

Where to find the tax return of LE SCRATCH ?

The tax return of LE SCRATCH 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).

In which sector does LE SCRATCH operate?

LE SCRATCH operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.