SIREN : 492233309
L'ECART is a French company founded 19 years ago, specialized in the sector Restauration traditionnelle. Based in LILLE (59000), this company of category PME shows in 2021 a revenue of 150 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 | 2020 |
|---|---|---|
| Revenue | 149 536 € | 147 356 € |
| Net income | 37 961 € | 8 705 € |
| EBITDA | 43 218 € | 25 095 € |
| Net margin | 25.4% | 5.9% |
In 2021, L'ECART achieves revenue of 150 k€. Vs 2020: +1%. After deducting consumption (41 k€), gross margin stands at 108 k€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 43 k€, representing 28.9% of revenue. Positive scissor effect: EBITDA margin improves by +11.9 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 38 k€, i.e. 25.4% of revenue. This profit can be retained or distributed to shareholders.
149 536 €
108 480 €
43 218 €
37 405 €
37 961 €
20.5%
The debt ratio (= Financial debt / Equity x 100) stands at 51%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 58%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 18.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
50.919%
57.502%
18.475%
1.66
20.8%
In 2021, the debt ratio of L'ECART (50.92) 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 L'ECART (57.5%) 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.
In 2021, the repayment capacity of L'ECART (1.66) 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 501.88. 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 1.0x. Coverage is limited: any activity downturn would jeopardize interest payments.
501.879
1.011
In 2021, the liquidity ratio of L'ECART (501.88) 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 2021, the interest coverage of L'ECART (1.0x) 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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 69 days. Excellent situation: suppliers finance 64 days of the operating cycle (retail model). Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 23 days of revenue, i.e. 10 k€ to permanently finance.
9 582 €
5 j
69 j
9 j
23 j
Based on 663 transactions of similar company sales in 2021, the value of L'ECART is estimated at 215 844 € (range 122 216€ - 396 353€). With an EBITDA of 43 218€, 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 L'ECART with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of L'ECART in 2021 is 150 k€.
Yes, L'ECART generated a net profit of 38 k€ in 2021.
The headquarters of L'ECART is located in LILLE (59000), in the department Nord.
The tax return of L'ECART 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).
L'ECART operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.