SIREN : 477904841
LECOU - DURAND is a French company founded 21 years ago, specialized in the sector Restauration traditionnelle. Based in BEZIERS (34500), this company of category PME shows in 2021 a revenue of 72 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 | 2018 |
|---|---|---|---|
| Revenue | 72 438 € | N/C | N/C |
| Net income | 28 960 € | 0 € | 0 € |
| EBITDA | 18 905 € | N/C | N/C |
| Net margin | 40.0% | N/C | N/C |
In 2021, LECOU - DURAND achieves revenue of 72 k€. After deducting consumption (44 k€), gross margin stands at 28 k€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 19 k€, representing 26.1% 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 29 k€, i.e. 40.0% of revenue. This profit can be retained or distributed to shareholders.
72 438 €
28 432 €
18 905 €
21 570 €
28 960 €
13.3%
The debt ratio (= Financial debt / Equity x 100) stands at 67%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 41.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
66.994%
34.655%
41.252%
1.941
20.3%
In 2021, the debt ratio of LECOU - DURAND (66.99) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2021, the financial autonomy of LECOU - DURAND (34.7%) 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.
In 2021, the repayment capacity of LECOU - DURAND (1.94) 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 81.75. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.
81.746
0.037
In 2021, the liquidity ratio of LECOU - DURAND (81.75) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2021, the interest coverage of LECOU - DURAND (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: 52 days. Excellent situation: suppliers finance 52 days of the operating cycle (retail model). Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-232 days): operations structurally generate cash.
-46 687 €
0 j
52 j
18 j
-232 j
Based on 663 transactions of similar company sales in 2021, the value of LECOU - DURAND is estimated at 113 816 € (range 63 112€ - 209 804€). With an EBITDA of 18 905€, 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.
Ajustez les pondérations selon votre analyse
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 LECOU - DURAND with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LECOU - DURAND in 2021 is 72 k€.
Yes, LECOU - DURAND generated a net profit of 29 k€ in 2021.
The headquarters of LECOU - DURAND is located in BEZIERS (34500), in the department Herault.
The tax return of LECOU - DURAND 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).
LECOU - DURAND operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.