SIREN : 793078171
LEMELLE is a French company founded 13 years ago, specialized in the sector Restauration traditionnelle. Based in SOURAIDE (64250), this company of category PME shows in 2021 a revenue of 169 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 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 169 284 € | 166 545 € | 207 711 € | 195 222 € | N/C | N/C | N/C | N/C |
| Net income | 32 478 € | 29 073 € | 17 217 € | 8 217 € | -100 € | -100 € | -150 € | -3 637 € |
| EBITDA | 33 496 € | 24 552 € | 22 129 € | 9 641 € | -100 € | -100 € | -150 € | -1 586 € |
| Net margin | 19.2% | 17.5% | 8.3% | 4.2% | N/C | N/C | N/C | N/C |
In 2021, LEMELLE achieves revenue of 169 k€. Activity remains stable over the period (CAGR: -4.6%). Vs 2020: +2%. After deducting consumption (58 k€), gross margin stands at 111 k€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 33 k€, representing 19.8% of revenue. Positive scissor effect: EBITDA margin improves by +5.0 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 32 k€, i.e. 19.2% of revenue. This profit can be retained or distributed to shareholders.
169 284 €
110 842 €
33 496 €
31 792 €
32 478 €
14.7%
The debt ratio (= Financial debt / Equity x 100) stands at 179%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 57%. 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 3.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 22.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
178.591%
57.032%
22.794%
3.121
68.2%
In 2021, the debt ratio of LEMELLE (178.59) 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 LEMELLE (57.0%) 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 LEMELLE (3.12) 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 94.87. 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 2.8x. Financial charges are adequately covered by operations.
94.866
2.759
In 2021, the liquidity ratio of LEMELLE (94.87) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2021, the interest coverage of LEMELLE (2.8x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-102 days): operations structurally generate cash.
-47 735 €
0 j
25 j
8 j
-102 j
Based on 663 transactions of similar company sales in 2021, the value of LEMELLE is estimated at 185 518 € (range 105 882€ - 338 386€). With an EBITDA of 33 496€, 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 LEMELLE with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LEMELLE in 2021 is 169 k€.
Yes, LEMELLE generated a net profit of 32 k€ in 2021.
The headquarters of LEMELLE is located in SOURAIDE (64250), in the department Pyrenees-Atlantiques.
The tax return of LEMELLE 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).
LEMELLE operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.