Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

LES 2 LARDONS SARL : revenue, balance sheet and financial ratios

LES 2 LARDONS SARL is a French company founded 23 years ago, specialized in the sector Restauration traditionnelle. Based in ETRETAT (76790), this company of category PME shows in 2018 a net income positive of 168 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 - LES 2 LARDONS SARL (SIREN 443959416)
Indicator 2018
Revenue N/C
Net income 167 708 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2018, LES 2 LARDONS SARL generates positive net income of 168 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

167 708 €

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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 0%. 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 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2018) ?
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

65.893%

Asset age ratio (2018) ?
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

30.6%

Solvency indicators evolution
LES 2 LARDONS SARL

Sector positioning

Debt ratio
0.0 2018
2018
Q1: 0.41
Med: 37.74
Q3: 166.92
Excellent

In 2018, the debt ratio of LES 2 LARDONS SARL (0.00) 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.

Financial autonomy
65.89% 2018
2018
Q1: 8.61%
Med: 33.05%
Q3: 59.12%
Excellent

In 2018, the financial autonomy of LES 2 LARDONS SARL (65.9%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 186.43. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

186.433

Liquidity indicators evolution
LES 2 LARDONS SARL

Sector positioning

Liquidity ratio
186.43 2018
2018
Q1: 47.03
Med: 96.67
Q3: 181.96
Excellent

In 2018, the liquidity ratio of LES 2 LARDONS SARL (186.43) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

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: 753 days. Excellent situation: suppliers finance 753 days of the operating cycle (retail model).

Operating WCR (2018) ?
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

0 €

Customer credit (2018) ?
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 (2018) ?
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

753 j

Inventory turnover (2018) ?
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

0 j

WCR and payment terms evolution
LES 2 LARDONS SARL

Positioning of LES 2 LARDONS SARL in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 1098 transactions of similar company sales in 2018, the value of LES 2 LARDONS SARL is estimated at 1 586 777 € (range 839 337€ - 2 686 253€). 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 2018
1098 transactions
839k€ 1586k€ 2686k€
1 586 777 € Range: 839 337€ - 2 686 253€
NAF 5 année 2018

Valuation method used

Net Income Multiple
167 708 € × 9.5x = 1 586 778 €
Range: 839 337€ - 2 686 254€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 1098 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 LES 2 LARDONS SARL with other companies in the same sector:

Frequently asked questions about LES 2 LARDONS SARL

What is the revenue of LES 2 LARDONS SARL ?

The revenue of LES 2 LARDONS SARL is not publicly disclosed (confidential accounts filed with INPI).

Is LES 2 LARDONS SARL profitable?

Yes, LES 2 LARDONS SARL generated a net profit of 168 k€ in 2018.

Where is the headquarters of LES 2 LARDONS SARL ?

The headquarters of LES 2 LARDONS SARL is located in ETRETAT (76790), in the department Seine-Maritime.

Where to find the tax return of LES 2 LARDONS SARL ?

The tax return of LES 2 LARDONS SARL 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 LES 2 LARDONS SARL operate?

LES 2 LARDONS SARL operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.