SIREN : 539465898
LES PINS is a French company founded 14 years ago, specialized in the sector Restauration traditionnelle. Based in LES SABLES D'OLONNE (85100), this company of category PME shows in 2020 a revenue of 173 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 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|
| Revenue | 172 750 € | 240 749 € | 243 211 € | 255 860 € | 238 862 € | 213 911 € |
| Net income | 17 664 € | 22 012 € | 27 183 € | 34 912 € | 37 365 € | 32 589 € |
| EBITDA | 13 864 € | 24 378 € | 32 120 € | 42 068 € | 50 122 € | 46 188 € |
| Net margin | 10.2% | 9.1% | 11.2% | 13.6% | 15.6% | 15.2% |
In 2020, LES PINS achieves revenue of 173 k€. Activity remains stable over the period (CAGR: -4.2%). Significant drop of -28% vs 2019. After deducting consumption (42 k€), gross margin stands at 130 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 14 k€, representing 8.0% of revenue. Warning negative scissor effect: despite revenue change (-28%), EBITDA varies by -43%, reducing margin by 2.1 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 18 k€, i.e. 10.2% of revenue. This profit can be retained or distributed to shareholders.
172 750 €
130 459 €
13 864 €
19 356 €
17 664 €
7.0%
The debt ratio (= Financial debt / Equity x 100) stands at 46%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 64%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 6.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
46.196%
64.09%
6.404%
7.601
12.5%
In 2020, the debt ratio of LES PINS (46.20) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2020, the financial autonomy of LES PINS (64.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2020, the repayment capacity of LES PINS (7.60) 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 359.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
359.752
0.0
In 2020, the liquidity ratio of LES PINS (359.75) 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 2020, the interest coverage of LES PINS (0.0x) 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) 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: 17 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 17 days of revenue, i.e. 8 k€ to permanently finance. Over 2015-2020, WCR increased by +647%, requiring additional financing.
8 176 €
0 j
17 j
6 j
17 j
Based on 719 transactions of similar company sales in 2020, the value of LES PINS is estimated at 100 615 € (range 55 651€ - 172 382€). With an EBITDA of 13 864€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.62x (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 719 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 PINS with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LES PINS in 2020 is 173 k€.
Yes, LES PINS generated a net profit of 18 k€ in 2020.
The headquarters of LES PINS is located in LES SABLES D'OLONNE (85100), in the department Vendee.
The tax return of LES PINS 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 PINS operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.