SIREN : 885378349
LE SPOT is a French company founded 5 years ago, specialized in the sector Restauration traditionnelle. Based in SOORTS-HOSSEGOR (40150), this company of category PME shows in 2021 a revenue of 436 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 | 2021 |
|---|---|
| Revenue | 435 925 € |
| Net income | 109 331 € |
| EBITDA | 122 956 € |
| Net margin | 25.1% |
In 2021, LE SPOT achieves revenue of 436 k€. After deducting consumption (154 k€), gross margin stands at 282 k€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 123 k€, representing 28.2% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 109 k€, i.e. 25.1% of revenue. This profit can be retained or distributed to shareholders.
435 925 €
281 769 €
122 956 €
118 171 €
109 331 €
24.6%
The debt ratio (= Financial debt / Equity x 100) stands at 23%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 26.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
23.048%
14.139%
26.079%
0.0
81.1%
In 2021, the debt ratio of LE SPOT (23.05) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2021, the financial autonomy of LE SPOT (14.1%) 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 2021, the repayment capacity of LE SPOT (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 232.46. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
232.462
0.0
In 2021, the liquidity ratio of LE SPOT (232.46) 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 2021, the interest coverage of LE SPOT (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
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: 17 days. Favorable situation: supplier credit is longer than customer credit by 17 days. WCR is negative (-53 days): operations structurally generate cash.
-64 600 €
0 j
17 j
0 j
-53 j
Based on 663 transactions of similar company sales in 2021, the value of LE SPOT is estimated at 618 702 € (range 350 400€ - 1 135 739€). With an EBITDA of 122 956€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.87x (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 663 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 SPOT with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LE SPOT in 2021 is 436 k€.
Yes, LE SPOT generated a net profit of 109 k€ in 2021.
The headquarters of LE SPOT is located in SOORTS-HOSSEGOR (40150), in the department Landes.
The tax return of LE SPOT 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 SPOT operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.