SIREN : 519440382
LES 3F is a French company founded 16 years ago, specialized in the sector Restauration traditionnelle. Based in CERGY (95000), this company of category PME shows in 2015 a revenue of 531 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 | 2015 |
|---|---|
| Revenue | 530 532 € |
| Net income | 12 474 € |
| EBITDA | 14 583 € |
| Net margin | 2.4% |
In 2015, LES 3F achieves revenue of 531 k€. After deducting consumption (221 k€), gross margin stands at 309 k€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 15 k€, representing 2.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 2.4% of revenue. This profit can be retained or distributed to shareholders.
530 532 €
309 100 €
14 583 €
14 978 €
12 474 €
2.7%
The debt ratio (= Financial debt / Equity x 100) stands at 133%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
133.109%
38.89%
3.959%
1.436
18.3%
In 2015, the debt ratio of LES 3F (133.11) 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 2015, the financial autonomy of LES 3F (38.9%) 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 2015, the repayment capacity of LES 3F (1.44) 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 28.41. 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 11.0x. Operating income very largely covers interest expenses: high safety margin.
28.413
10.972
In 2015, the liquidity ratio of LES 3F (28.41) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2015, the interest coverage of LES 3F (11.0x) 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: 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 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-60 days): operations structurally generate cash.
-88 424 €
0 j
11 j
2 j
-60 j
Based on 7347 transactions of similar company sales (all years), the value of LES 3F is estimated at 172 231 € (range 100 470€ - 273 188€). With an EBITDA of 14 583€, the sector multiple of 5.9x is applied. The price/revenue ratio is 0.69x (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 7347 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 LES 3F with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LES 3F in 2015 is 531 k€.
Yes, LES 3F generated a net profit of 12 k€ in 2015.
The headquarters of LES 3F is located in CERGY (95000), in the department Val-d'Oise.
The tax return of LES 3F 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).
LES 3F operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.