SIREN : 420395345
LENA is a French company founded 27 years ago, specialized in the sector Restauration de type rapide. Based in MARSEILLE (13002), this company of category PME shows in 2022 a revenue of 253 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 | 2022 |
|---|---|
| Revenue | 253 172 € |
| Net income | -1 774 € |
| EBITDA | 5 681 € |
| Net margin | -0.7% |
In 2022, LENA achieves revenue of 253 k€. After deducting consumption (127 k€), gross margin stands at 126 k€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6 k€, representing 2.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -2 k€ (-0.7% of revenue), which will impact equity.
253 172 €
125 832 €
5 681 €
-1 358 €
-1 774 €
2.2%
The debt ratio (= Financial debt / Equity x 100) stands at -98%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches -53%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
-98.399%
-53.416%
2.071%
6.812
13.7%
In 2022, the debt ratio of LENA (-98.40) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2022, the financial autonomy of LENA (-53.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2022, the repayment capacity of LENA (6.81) 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 55.52. 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 7.3x. Operating income very largely covers interest expenses: high safety margin.
55.522
7.305
In 2022, the liquidity ratio of LENA (55.52) 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 2022, the interest coverage of LENA (7.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-30 days): operations structurally generate cash.
-21 226 €
6 j
16 j
5 j
-30 j
Based on 833 transactions of similar company sales in 2022, the value of LENA is estimated at 105 273 € (range 59 937€ - 181 770€). With an EBITDA of 5 681€, 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LENA with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of LENA in 2022 is 253 k€.
LENA recorded a net loss in 2022.
The headquarters of LENA is located in MARSEILLE (13002), in the department Bouches-du-Rhone.
The tax return of LENA 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).
LENA operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.