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

LE TEM : revenue, balance sheet and financial ratios

LE TEM is a French company founded 23 years ago, specialized in the sector Restauration traditionnelle. Based in NANCY (54000), this company of category PME shows in 2020 a net income positive of 26 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 TEM (SIREN 444371769)
Indicator 2020 2019
Revenue N/C N/C
Net income 25 962 € 149 608 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2020, LE TEM generates positive net income of 26 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2020: 150 k€ -> 26 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

25 962 €

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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 101%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 43%. 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

100.843%

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

42.633%

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

61.5%

Solvency indicators evolution
LE TEM

Sector positioning

Debt ratio
100.84 2020
2019
2020
Q1: 0.15
Med: 60.24
Q3: 221.22
Average

In 2020, the debt ratio of LE TEM (100.84) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
42.63% 2020
2019
2020
Q1: 7.62%
Med: 31.67%
Q3: 57.54%
Good

In 2020, the financial autonomy of LE TEM (42.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 395.36. 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

395.364

Liquidity indicators evolution
LE TEM

Sector positioning

Liquidity ratio
395.36 2020
2019
2020
Q1: 71.75
Med: 151.42
Q3: 282.87
Excellent

In 2020, the liquidity ratio of LE TEM (395.36) 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.

Positioning of LE TEM in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 719 transactions of similar company sales in 2020, the value of LE TEM is estimated at 213 111 € (range 98 164€ - 360 357€). 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
98k€ 213k€ 360k€
213 111 € Range: 98 164€ - 360 357€
NAF 5 année 2020

Valuation method used

Net Income Multiple
25 962 € × 8.2x = 213 112 €
Range: 98 164€ - 360 358€

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 TEM with other companies in the same sector:

Frequently asked questions about LE TEM

What is the revenue of LE TEM ?

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

Is LE TEM profitable?

Yes, LE TEM generated a net profit of 26 k€ in 2020.

Where is the headquarters of LE TEM ?

The headquarters of LE TEM is located in NANCY (54000), in the department Meurthe-et-Moselle.

Where to find the tax return of LE TEM ?

The tax return of LE TEM 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 TEM operate?

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