LES LEGUMES BIO DU MORNE CAPOT SARL : revenue, balance sheet and financial ratios

LES LEGUMES BIO DU MORNE CAPOT SARL is a French company founded 5 years ago, specialized in the sector Culture de légumes, de melons, de racines et de tubercules. Based in LORRAIN (97214), this company of category PME shows in 2023 a revenue of 21 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 LEGUMES BIO DU MORNE CAPOT SARL (SIREN 891195059)
Indicator 2023 2022 2021
Revenue 20 929 € 11 229 € 63 777 €
Net income 37 375 € -51 855 € -41 028 €
EBITDA 37 556 € -51 415 € -40 899 €
Net margin 178.6% -461.8% -64.3%

Revenue and income statement

In 2023, LES LEGUMES BIO DU MORNE CAPOT SARL achieves revenue of 21 k€. Revenue is declining over the period 2021-2023 (CAGR: -42.7%). Vs 2022, growth of +86% (11 k€ -> 21 k€). After deducting consumption (0 €), gross margin stands at 21 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 38 k€, representing 179.4% of revenue. Positive scissor effect: EBITDA margin improves by +637.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 37 k€, i.e. 178.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

20 929 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

20 929 €

EBITDA (2023) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

37 556 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

37 555 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

37 375 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

97.9%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at -3%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 178.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-3.304%

Financial autonomy (2023) ?
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

12.271%

Cash flow / Revenue (2023) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

178.58%

Repayment capacity (2023) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.0

Solvency indicators evolution
LES LEGUMES BIO DU MORNE CAPOT SARL

Sector positioning

Debt ratio
-3.3 2023
2021
2022
2023
Q1: 5.59
Med: 47.29
Q3: 147.24
Excellent

In 2023, the debt ratio of LES LEGUMES BIO DU MORNE ... (-3.30) 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
12.27% 2023
2021
2022
2023
Q1: 12.37%
Med: 34.31%
Q3: 57.9%
Average

In 2023, the financial autonomy of LES LEGUMES BIO DU MORNE ... (12.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.55 years
Q3: 2.55 years
Excellent

In 2023, the repayment capacity of LES LEGUMES BIO DU MORNE ... (0.00) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 21.21. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2023) ?
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

21.214

Interest coverage (2023) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.479

Liquidity indicators evolution
LES LEGUMES BIO DU MORNE CAPOT SARL

Sector positioning

Liquidity ratio
21.21 2023
2021
2022
2023
Q1: 121.08
Med: 198.29
Q3: 417.85
Watch

In 2023, the liquidity ratio of LES LEGUMES BIO DU MORNE ... (21.21) 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.

Interest coverage
0.48x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.39x
Q3: 5.73x
Good +25 pts over 3 years

In 2023, the interest coverage of LES LEGUMES BIO DU MORNE ... (0.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 78 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 2005 days. Excellent situation: suppliers finance 1927 days of the operating cycle (retail model). WCR is negative (-932 days): operations structurally generate cash. Notable WCR improvement over the period (-42%), freeing up cash.

Operating WCR (2023) ?
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

-54 169 €

Customer credit (2023) ?
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

78 j

Supplier credit (2023) ?
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

2005 j

Inventory turnover (2023) ?
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 in days of revenue (2023) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

-932 j

WCR and payment terms evolution
LES LEGUMES BIO DU MORNE CAPOT SARL

Positioning of LES LEGUMES BIO DU MORNE CAPOT SARL in its sector

Comparison with sector Culture de légumes, de melons, de racines et de tubercules

Valuation estimate

Based on 138 transactions of similar company sales (all years), the value of LES LEGUMES BIO DU MORNE CAPOT SARL is estimated at 83 678 € (range 29 668€ - 158 564€). With an EBITDA of 37 556€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.41x (conservative valuation). 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 2023
138 transactions
29k€ 83k€ 158k€
83 678 € Range: 29 668€ - 158 564€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
37 556 € × 3.3x
Estimation 125 619 €
41 552€ - 187 431€
Revenue Multiple 30%
20 929 € × 0.41x
Estimation 8 669 €
2 973€ - 14 557€
Net Income Multiple 20%
37 375 € × 2.4x
Estimation 91 342 €
40 002€ - 302 411€
How is this estimate calculated?

This estimate is based on the analysis of 138 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 (Culture de légumes, de melons, de racines et de tubercules)

Compare LES LEGUMES BIO DU MORNE CAPOT SARL with other companies in the same sector:

Voir toutes les statistiques du secteur Culture de légumes, de melons, de racines et de tubercules

Frequently asked questions about LES LEGUMES BIO DU MORNE CAPOT SARL

What is the revenue of LES LEGUMES BIO DU MORNE CAPOT SARL ?

The revenue of LES LEGUMES BIO DU MORNE CAPOT SARL in 2023 is 21 k€.

Is LES LEGUMES BIO DU MORNE CAPOT SARL profitable?

Yes, LES LEGUMES BIO DU MORNE CAPOT SARL generated a net profit of 37 k€ in 2023.

Where is the headquarters of LES LEGUMES BIO DU MORNE CAPOT SARL ?

The headquarters of LES LEGUMES BIO DU MORNE CAPOT SARL is located in LORRAIN (97214), in the department Martinique.

Where to find the tax return of LES LEGUMES BIO DU MORNE CAPOT SARL ?

The tax return of LES LEGUMES BIO DU MORNE CAPOT 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 LEGUMES BIO DU MORNE CAPOT SARL operate?

LES LEGUMES BIO DU MORNE CAPOT SARL operates in the sector Culture de légumes, de melons, de racines et de tubercules (NAF code 01.13Z). See the 'Sector positioning' section above to compare the company with its competitors.