SIREN : 532708385
LES 4 C is a French company founded 14 years ago, specialized in the sector Restauration traditionnelle. Based in PARIS (75002), this company of category PME shows in 2022 a revenue of 799 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 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 798 861 € | 579 561 € | 410 293 € | -20 000 € | 20 000 € | 20 000 € | 20 000 € |
| Net income | 75 860 € | 21 398 € | 42 721 € | -15 459 € | -207 € | -3 921 € | -15 100 € |
| EBITDA | 107 759 € | 40 287 € | -4 199 € | -15 459 € | 12 919 € | 11 597 € | 11 907 € |
| Net margin | 9.5% | 3.7% | 10.4% | 77.3% | -1.0% | -19.6% | -75.5% |
In 2022, LES 4 C achieves revenue of 799 k€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +84.9%. Vs 2021, growth of +38% (580 k€ -> 799 k€). After deducting consumption (193 k€), gross margin stands at 606 k€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 108 k€, representing 13.5% of revenue. Positive scissor effect: EBITDA margin improves by +6.5 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 76 k€, i.e. 9.5% of revenue. This profit can be retained or distributed to shareholders.
798 861 €
605 966 €
107 759 €
98 677 €
75 860 €
13.2%
The debt ratio (= Financial debt / Equity x 100) stands at 1560%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
1560.262%
2.311%
10.287%
2.501
32.7%
In 2022, the debt ratio of LES 4 C (1560.26) 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 2022, the financial autonomy of LES 4 C (2.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2022, the repayment capacity of LES 4 C (2.50) 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 47.14. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.
47.139
0.337
In 2022, the liquidity ratio of LES 4 C (47.14) 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 2022, the interest coverage of LES 4 C (0.3x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
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: 38 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-134 days): operations structurally generate cash. Over 2016-2022, WCR increased by +35%, requiring additional financing.
-297 704 €
0 j
38 j
4 j
-134 j
Based on 833 transactions of similar company sales in 2022, the value of LES 4 C is estimated at 515 874 € (range 288 512€ - 903 549€). With an EBITDA of 107 759€, 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 LES 4 C with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LES 4 C in 2022 is 799 k€.
Yes, LES 4 C generated a net profit of 76 k€ in 2022.
The headquarters of LES 4 C is located in PARIS (75002), in the department Paris.
The tax return of LES 4 C 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 4 C operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.