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LE SEVEN : revenue, balance sheet and financial ratios

LE SEVEN is a French company founded 25 years ago, specialized in the sector Restauration traditionnelle. Based in LOURDES (65100), this company of category PME shows in 2024 a revenue of -11 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 SEVEN (SIREN 432146074)
Indicator 2024
Revenue -11 223 €
Net income -5 846 €
EBITDA -45 703 €
Net margin 52.1%

Revenue and income statement

In 2024, LE SEVEN records a net loss of 6 k€. This deficit will reduce equity on the balance sheet.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

-11 223 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

-25 374 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-45 703 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-5 846 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

407.2%

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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 3%. 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 88%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.883%

Financial autonomy (2024) ?
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

87.539%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

0.0%

Solvency indicators evolution
LE SEVEN

Sector positioning

Debt ratio
2.88 2024
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Good

In 2024, the debt ratio of LE SEVEN (2.88) 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
87.54% 2024
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Excellent

In 2024, the financial autonomy of LE SEVEN (87.5%) 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.

Working capital requirement (WCR) and payment terms

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: 31 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Overall, WCR represents 24 days of revenue, i.e. -747 € to permanently finance.

Operating WCR (2024) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

-747 €

Customer credit (2024) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

0 j

Supplier credit (2024) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

31 j

Inventory turnover (2024) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

24 j

WCR and payment terms evolution
LE SEVEN

Positioning of LE SEVEN in its sector

Comparison with sector Restauration traditionnelle

Similar companies (Restauration traditionnelle)

Compare LE SEVEN with other companies in the same sector:

Frequently asked questions about LE SEVEN

What is the revenue of LE SEVEN ?

The revenue of LE SEVEN in 2024 is -11 k€.

Is LE SEVEN profitable?

LE SEVEN recorded a net loss in 2024.

Where is the headquarters of LE SEVEN ?

The headquarters of LE SEVEN is located in LOURDES (65100), in the department Hautes-Pyrenees.

Where to find the tax return of LE SEVEN ?

The tax return of LE SEVEN 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 SEVEN operate?

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