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LEGENDIA RESTAURATION ET SERVICES : revenue, balance sheet and financial ratios

LEGENDIA RESTAURATION ET SERVICES is a French company founded 5 years ago, specialized in the sector Restauration traditionnelle. Based in FROSSAY (44320), this company of category PME shows in 2022 a revenue of 471 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LEGENDIA RESTAURATION ET SERVICES (SIREN 893726414)
Indicator 2022
Revenue 470 946 €
Net income 178 459 €
EBITDA 244 015 €
Net margin 37.9%

Revenue and income statement

In 2022, LEGENDIA RESTAURATION ET SERVICES achieves revenue of 471 k€. After deducting consumption (130 k€), gross margin stands at 341 k€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 244 k€, representing 51.8% 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 178 k€, i.e. 37.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

470 946 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

340 861 €

EBITDA (2022) ?
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

244 015 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

237 875 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

178 459 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

51.8%

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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 63%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 39.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

63.004%

Financial autonomy (2022) ?
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

47.187%

Cash flow / Revenue (2022) ?
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

39.404%

Repayment capacity (2022) ?
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

0.623

Asset age ratio (2022) ?
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

93.1%

Solvency indicators evolution
LEGENDIA RESTAURATION ET SERVICES

Sector positioning

Debt ratio
63.0 2022
2022
Q1: 0.42
Med: 45.67
Q3: 157.58
Average

In 2022, the debt ratio of LEGENDIA RESTAURATION ET ... (63.00) 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
47.19% 2022
2022
Q1: 7.88%
Med: 31.38%
Q3: 55.22%
Good

In 2022, the financial autonomy of LEGENDIA RESTAURATION ET ... (47.2%) 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.

Repayment capacity
0.62 years 2022
2022
Q1: -0.57 years
Med: 0.5 years
Q3: 3.45 years
Average

In 2022, the repayment capacity of LEGENDIA RESTAURATION ET ... (0.62) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 262.33. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2022) ?
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

262.327

Interest coverage (2022) ?
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

0.406

Liquidity indicators evolution
LEGENDIA RESTAURATION ET SERVICES

Sector positioning

Liquidity ratio
262.33 2022
2022
Q1: 69.17
Med: 146.22
Q3: 272.06
Good

In 2022, the liquidity ratio of LEGENDIA RESTAURATION ET ... (262.33) 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.

Interest coverage
0.41x 2022
2022
Q1: -0.42x
Med: 0.37x
Q3: 4.22x
Good

In 2022, the interest coverage of LEGENDIA RESTAURATION ET ... (0.4x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 10 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-31 days): operations structurally generate cash.

Operating WCR (2022) ?
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

-40 968 €

Customer credit (2022) ?
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

0 j

Supplier credit (2022) ?
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

10 j

Inventory turnover (2022) ?
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

6 j

WCR in days of revenue (2022) ?
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

-31 j

WCR and payment terms evolution
LEGENDIA RESTAURATION ET SERVICES

Positioning of LEGENDIA RESTAURATION ET SERVICES in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 833 transactions of similar company sales in 2022, the value of LEGENDIA RESTAURATION ET SERVICES is estimated at 790 188 € (range 437 192€ - 1 394 053€). With an EBITDA of 244 015€, the sector multiple of 4.1x is applied. The price/revenue ratio is 0.96x (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 2022
833 transactions
437k€ 790k€ 1394k€
790 188 € Range: 437 192€ - 1 394 053€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
244 015 € × 4.1x
Estimation 995 183 €
556 310€ - 1 707 960€
Revenue Multiple 30%
470 946 € × 0.96x
Estimation 450 376 €
257 165€ - 778 391€
Net Income Multiple 20%
178 459 € × 4.4x
Estimation 787 418 €
409 441€ - 1 532 781€
How is this estimate calculated?

This estimate is based on the analysis of 833 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 LEGENDIA RESTAURATION ET SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about LEGENDIA RESTAURATION ET SERVICES

What is the revenue of LEGENDIA RESTAURATION ET SERVICES ?

The revenue of LEGENDIA RESTAURATION ET SERVICES in 2022 is 471 k€.

Is LEGENDIA RESTAURATION ET SERVICES profitable?

Yes, LEGENDIA RESTAURATION ET SERVICES generated a net profit of 178 k€ in 2022.

Where is the headquarters of LEGENDIA RESTAURATION ET SERVICES ?

The headquarters of LEGENDIA RESTAURATION ET SERVICES is located in FROSSAY (44320), in the department Loire-Atlantique.

Where to find the tax return of LEGENDIA RESTAURATION ET SERVICES ?

The tax return of LEGENDIA RESTAURATION ET SERVICES 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 LEGENDIA RESTAURATION ET SERVICES operate?

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