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

LES DEUX GOURMANDS : revenue, balance sheet and financial ratios

LES DEUX GOURMANDS is a French company founded 14 years ago, specialized in the sector Restauration traditionnelle. Based in MACON (71000), this company of category PME shows in 2017 a net income positive of 10 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 DEUX GOURMANDS (SIREN 750509341)
Indicator 2017
Revenue N/C
Net income 9 578 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2017, LES DEUX GOURMANDS generates positive net income of 10 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

9 578 €

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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 84%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 41%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

83.798%

Financial autonomy (2017) ?
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

40.654%

Asset age ratio (2017) ?
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

18.5%

Solvency indicators evolution
LES DEUX GOURMANDS

Sector positioning

Debt ratio
83.8 2017
2017
Q1: 0.36
Med: 41.88
Q3: 181.12
Average

In 2017, the debt ratio of LES DEUX GOURMANDS (83.80) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
40.65% 2017
2017
Q1: 8.35%
Med: 31.81%
Q3: 57.86%
Good

In 2017, the financial autonomy of LES DEUX GOURMANDS (40.6%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 98.50. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

98.5

Liquidity indicators evolution
LES DEUX GOURMANDS

Sector positioning

Liquidity ratio
98.5 2017
2017
Q1: 45.02
Med: 91.13
Q3: 169.02
Good

In 2017, the liquidity ratio of LES DEUX GOURMANDS (98.50) 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.

Positioning of LES DEUX GOURMANDS in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 1033 transactions of similar company sales in 2017, the value of LES DEUX GOURMANDS is estimated at 88 397 € (range 42 074€ - 172 123€). 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 2017
1033 transactions
42k€ 88k€ 172k€
88 397 € Range: 42 074€ - 172 123€
NAF 5 année 2017

Valuation method used

Net Income Multiple
9 578 € × 9.2x = 88 397 €
Range: 42 075€ - 172 123€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 1033 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 DEUX GOURMANDS with other companies in the same sector:

Frequently asked questions about LES DEUX GOURMANDS

What is the revenue of LES DEUX GOURMANDS ?

The revenue of LES DEUX GOURMANDS is not publicly disclosed (confidential accounts filed with INPI).

Is LES DEUX GOURMANDS profitable?

Yes, LES DEUX GOURMANDS generated a net profit of 10 k€ in 2017.

Where is the headquarters of LES DEUX GOURMANDS ?

The headquarters of LES DEUX GOURMANDS is located in MACON (71000), in the department Saone-et-Loire.

Where to find the tax return of LES DEUX GOURMANDS ?

The tax return of LES DEUX GOURMANDS 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 DEUX GOURMANDS operate?

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