SIREN : 482006368
LENNA is a French company founded 21 years ago, specialized in the sector Restauration traditionnelle. Based in NANCY (54000), this company of category PME shows in 2024 a revenue of 876 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 875 712 € | 965 405 € | 1 017 862 € | 613 698 € | 867 267 € | 1 067 081 € | 968 014 € | 1 115 049 € | 884 870 € |
| Net income | 46 075 € | 115 541 € | 102 281 € | 205 621 € | 161 884 € | 136 369 € | 131 185 € | 179 880 € | 164 621 € |
| EBITDA | 30 509 € | 154 836 € | 151 426 € | 250 377 € | 231 683 € | 190 239 € | 176 781 € | 252 331 € | 233 078 € |
| Net margin | 5.3% | 12.0% | 10.0% | 33.5% | 18.7% | 12.8% | 13.6% | 16.1% | 18.6% |
In 2024, LENNA achieves revenue of 876 k€. Activity remains stable over the period (CAGR: -0.1%). Slight decline of -9% vs 2023. After deducting consumption (293 k€), gross margin stands at 582 k€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 31 k€, representing 3.5% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -80%, reducing margin by 12.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 46 k€, i.e. 5.3% of revenue. This profit can be retained or distributed to shareholders.
875 712 €
582 331 €
30 509 €
54 246 €
46 075 €
3.5%
The debt ratio (= Financial debt / Equity x 100) stands at 124%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 25.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
124.384%
37.496%
2.277%
25.248
44.9%
In 2024, the debt ratio of LENNA (124.38) 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 2024, the financial autonomy of LENNA (37.5%) 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 2024, the repayment capacity of LENNA (25.25) 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 233.45. 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 33.5x. Operating income very largely covers interest expenses: high safety margin.
233.453
33.515
In 2024, the liquidity ratio of LENNA (233.45) 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 2024, the interest coverage of LENNA (33.5x) 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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 29 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 7 days of revenue, i.e. 16 k€ to permanently finance. Notable WCR improvement over the period (-78%), freeing up cash.
16 087 €
14 j
42 j
29 j
7 j
Based on 698 transactions of similar company sales in 2024, the value of LENNA is estimated at 296 126 € (range 159 509€ - 527 440€). With an EBITDA of 30 509€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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 698 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 LENNA with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LENNA in 2024 is 876 k€.
Yes, LENNA generated a net profit of 46 k€ in 2024.
The headquarters of LENNA is located in NANCY (54000), in the department Meurthe-et-Moselle.
The tax return of LENNA 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).
LENNA operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.