SIREN : 908422009
LES COURSIVES is a French company founded 4 years ago, specialized in the sector Restauration de type rapide. Based in MACON (71000), this company of category PME shows in 2023 a revenue of 237 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 | 2023 | 2022 |
|---|---|---|
| Revenue | 236 632 € | 67 326 € |
| Net income | -17 832 € | -16 490 € |
| EBITDA | -7 429 € | -13 816 € |
| Net margin | -7.5% | -24.5% |
In 2023, LES COURSIVES achieves revenue of 237 k€. Vs 2022, growth of +251% (67 k€ -> 237 k€). After deducting consumption (50 k€), gross margin stands at 187 k€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -7 k€, representing -3.1% of revenue. Positive scissor effect: EBITDA margin improves by +17.4 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -18 k€ (-7.5% of revenue), which will impact equity.
236 632 €
187 003 €
-7 429 €
-16 955 €
-17 832 €
-3.1%
The debt ratio (= Financial debt / Equity x 100) stands at 393%. 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 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
393.363%
15.353%
-3.782%
-15.683
82.8%
In 2023, the debt ratio of LES COURSIVES (393.36) 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 2023, the financial autonomy of LES COURSIVES (15.3%) 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 2023, the repayment capacity of LES COURSIVES (-15.68) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 273.49. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
273.487
-11.805
In 2023, the liquidity ratio of LES COURSIVES (273.49) 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.
In 2023, the interest coverage of LES COURSIVES (-11.8x) 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: 45 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 90 days. Excellent situation: suppliers finance 45 days of the operating cycle (retail model). Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 43 days of revenue, i.e. 28 k€ to permanently finance.
28 403 €
45 j
90 j
14 j
43 j
Based on 689 transactions of similar company sales in 2023, the value of LES COURSIVES is estimated at 155 446 € (range 91 369€ - 220 606€). The price/revenue ratio is 0.66x (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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 689 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 COURSIVES with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of LES COURSIVES in 2023 is 237 k€.
LES COURSIVES recorded a net loss in 2023.
The headquarters of LES COURSIVES is located in MACON (71000), in the department Saone-et-Loire.
The tax return of LES COURSIVES 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 COURSIVES 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.