LECOINTRE PARIS SALT : revenue, balance sheet and financial ratios

LECOINTRE PARIS SALT is a French company founded 13 years ago, specialized in the sector Restauration collective sous contrat. Based in LA GARENNE-COLOMBES (92250), this company of category PME shows in 2023 a revenue of 4.8 M€. 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 - LECOINTRE PARIS SALT (SIREN 752152736)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 4 797 682 € 3 660 472 € 2 444 840 € 1 959 626 € 4 683 674 € 4 548 252 € 4 420 498 € 4 556 989 € 4 109 928 €
Net income 239 973 € 157 399 € 549 925 € -9 061 € 294 268 € 299 243 € 222 850 € 282 271 € 221 061 €
EBITDA 274 070 € 158 847 € 368 243 € -313 018 € 388 386 € 363 803 € 294 738 € 413 552 € 280 321 €
Net margin 5.0% 4.3% 22.5% -0.5% 6.3% 6.6% 5.0% 6.2% 5.4%

Revenue and income statement

In 2023, LECOINTRE PARIS SALT achieves revenue of 4.8 M€. Revenue is growing positively over 9 years (CAGR: +2.0%). Vs 2022, growth of +31% (3.7 M€ -> 4.8 M€). After deducting consumption (1.7 M€), gross margin stands at 3.1 M€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 274 k€, representing 5.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 240 k€, i.e. 5.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 797 682 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 089 550 €

EBITDA (2023) ?
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

274 070 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

296 660 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

239 973 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.7%

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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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 46%. 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 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

31.114%

Financial autonomy (2023) ?
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

46.447%

Cash flow / Revenue (2023) ?
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

4.583%

Repayment capacity (2023) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

1.967

Asset age ratio (2023) ?
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

35.9%

Solvency indicators evolution
LECOINTRE PARIS SALT

Sector positioning

Debt ratio
31.11 2023
2021
2022
2023
Q1: 0.0
Med: 11.12
Q3: 82.49
Average

In 2023, the debt ratio of LECOINTRE PARIS SALT (31.11) 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
46.45% 2023
2021
2022
2023
Q1: 2.2%
Med: 21.46%
Q3: 43.32%
Excellent +19 pts over 3 years

In 2023, the financial autonomy of LECOINTRE PARIS SALT (46.5%) 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.

Repayment capacity
1.97 years 2023
2021
2022
2023
Q1: -1.01 years
Med: 0.0 years
Q3: 1.66 years
Watch

In 2023, the repayment capacity of LECOINTRE PARIS SALT (1.97) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 251.71. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2023) ?
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

251.709

Interest coverage (2023) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

1.201

Liquidity indicators evolution
LECOINTRE PARIS SALT

Sector positioning

Liquidity ratio
251.71 2023
2021
2022
2023
Q1: 99.59
Med: 143.04
Q3: 204.41
Excellent +6 pts over 3 years

In 2023, the liquidity ratio of LECOINTRE PARIS SALT (251.71) 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.

Interest coverage
1.2x 2023
2021
2022
2023
Q1: -0.02x
Med: 0.35x
Q3: 4.75x
Good +30 pts over 3 years

In 2023, the interest coverage of LECOINTRE PARIS SALT (1.2x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 79 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 104 days of revenue, i.e. 1.4 M€ to permanently finance. Over 2015-2023, WCR increased by +122%, requiring additional financing.

Operating WCR (2023) ?
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

1 383 028 €

Customer credit (2023) ?
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

57 j

Supplier credit (2023) ?
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

79 j

Inventory turnover (2023) ?
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

9 j

WCR in days of revenue (2023) ?
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

104 j

WCR and payment terms evolution
LECOINTRE PARIS SALT

Positioning of LECOINTRE PARIS SALT in its sector

Comparison with sector Restauration collective sous contrat

Valuation estimate

Based on 204 transactions of similar company sales (all years), the value of LECOINTRE PARIS SALT is estimated at 2 052 493 € (range 1 096 710€ - 3 337 134€). With an EBITDA of 274 070€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.64x (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.

Estimated enterprise value 2023
204 transactions
1096k€ 2052k€ 3337k€
2 052 493 € Range: 1 096 710€ - 3 337 134€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
274 070 € × 5.5x
Estimation 1 519 657 €
749 059€ - 2 680 674€
Revenue Multiple 30%
4 797 682 € × 0.64x
Estimation 3 050 768 €
1 812 186€ - 4 242 322€
Net Income Multiple 20%
239 973 € × 7.9x
Estimation 1 887 171 €
892 628€ - 3 620 506€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 204 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 collective sous contrat)

Compare LECOINTRE PARIS SALT with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration collective sous contrat

Frequently asked questions about LECOINTRE PARIS SALT

What is the revenue of LECOINTRE PARIS SALT ?

The revenue of LECOINTRE PARIS SALT in 2023 is 4.8 M€.

Is LECOINTRE PARIS SALT profitable?

Yes, LECOINTRE PARIS SALT generated a net profit of 240 k€ in 2023.

Where is the headquarters of LECOINTRE PARIS SALT ?

The headquarters of LECOINTRE PARIS SALT is located in LA GARENNE-COLOMBES (92250), in the department Hauts-de-Seine.

Where to find the tax return of LECOINTRE PARIS SALT ?

The tax return of LECOINTRE PARIS SALT 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 LECOINTRE PARIS SALT operate?

LECOINTRE PARIS SALT operates in the sector Restauration collective sous contrat (NAF code 56.29A). See the 'Sector positioning' section above to compare the company with its competitors.