SIREN : 381555267
LEMERLE EMILE DIDIER is a French company founded 35 years ago, specialized in the sector Restauration traditionnelle. Based in LAON (02000), this company of category PME shows in 2025 a revenue of 1.2 M€. 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 1 184 469 € | N/C | N/C | 1 138 198 € | N/C | N/C | N/C | N/C |
| Net income | 141 437 € | 105 851 € | 116 146 € | 180 301 € | 130 985 € | 49 920 € | 62 602 € | 19 846 € |
| EBITDA | 212 199 € | N/C | N/C | 262 682 € | N/C | N/C | N/C | N/C |
| Net margin | 11.9% | N/C | N/C | 15.8% | N/C | N/C | N/C | N/C |
In 2025, LEMERLE EMILE DIDIER achieves revenue of 1.2 M€. Revenue is growing positively over 8 years (CAGR: +1.3%). After deducting consumption (263 k€), gross margin stands at 922 k€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 212 k€, representing 17.9% 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 141 k€, i.e. 11.9% of revenue. This profit can be retained or distributed to shareholders.
1 184 469 €
921 958 €
212 199 €
183 827 €
141 437 €
17.9%
The debt ratio (= Financial debt / Equity x 100) stands at 83%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 45%. 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 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
83.055%
45.267%
14.201%
1.045
21.5%
In 2025, the debt ratio of LEMERLE EMILE DIDIER (83.06) 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 2025, the financial autonomy of LEMERLE EMILE DIDIER (45.3%) 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 2025, the repayment capacity of LEMERLE EMILE DIDIER (1.04) 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 238.89. 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 1.8x. Coverage is limited: any activity downturn would jeopardize interest payments.
238.892
1.755
In 2025, the liquidity ratio of LEMERLE EMILE DIDIER (238.89) 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.
In 2025, the interest coverage of LEMERLE EMILE DIDIER (1.8x) 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: 11 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-11 days): operations structurally generate cash.
-35 333 €
0 j
11 j
4 j
-11 j
Based on 557 transactions of similar company sales in 2025, the value of LEMERLE EMILE DIDIER is estimated at 913 522 € (range 512 341€ - 1 734 740€). With an EBITDA of 212 199€, the sector multiple of 5.3x is applied. The price/revenue ratio is 0.55x (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 557 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 LEMERLE EMILE DIDIER with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LEMERLE EMILE DIDIER in 2025 is 1.2 M€.
Yes, LEMERLE EMILE DIDIER generated a net profit of 141 k€ in 2025.
The headquarters of LEMERLE EMILE DIDIER is located in LAON (02000), in the department Aisne.
The tax return of LEMERLE EMILE DIDIER 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).
LEMERLE EMILE DIDIER operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.