SIREN : 804053882
LES SARMENTS is a French company founded 11 years ago, specialized in the sector Restauration traditionnelle. Based in ARNAS (69400), this company of category PME shows in 2021 a revenue of 312 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 | 2021 | 2019 | 2017 |
|---|---|---|---|
| Revenue | 311 948 € | 386 665 € | 375 895 € |
| Net income | 67 109 € | 2 636 € | 23 350 € |
| EBITDA | 76 138 € | 14 763 € | 38 026 € |
| Net margin | 21.5% | 0.7% | 6.2% |
In 2021, LES SARMENTS achieves revenue of 312 k€. Activity remains stable over the period (CAGR: -4.6%). Significant drop of -19% vs 2019. After deducting consumption (119 k€), gross margin stands at 193 k€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 76 k€, representing 24.4% of revenue. Positive scissor effect: EBITDA margin improves by +20.6 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 67 k€, i.e. 21.5% of revenue. This profit can be retained or distributed to shareholders.
311 948 €
192 885 €
76 138 €
68 981 €
67 109 €
20.7%
The debt ratio (= Financial debt / Equity x 100) stands at 9%. 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 69%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 20.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
8.962%
69.172%
20.076%
0.197
32.6%
In 2021, the debt ratio of LES SARMENTS (8.96) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2021, the financial autonomy of LES SARMENTS (69.2%) 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 2021, the repayment capacity of LES SARMENTS (0.20) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 309.80. 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 2.5x. Financial charges are adequately covered by operations.
309.796
2.459
In 2021, the liquidity ratio of LES SARMENTS (309.80) 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.
In 2021, the interest coverage of LES SARMENTS (2.5x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. Excellent situation: suppliers finance 46 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-9 days): operations structurally generate cash. Notable WCR improvement over the period (-133%), freeing up cash.
-7 499 €
11 j
57 j
3 j
-9 j
Based on 663 transactions of similar company sales in 2021, the value of LES SARMENTS is estimated at 393 200 € (range 223 707€ - 719 725€). With an EBITDA of 76 138€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.87x (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 663 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 SARMENTS with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LES SARMENTS in 2021 is 312 k€.
Yes, LES SARMENTS generated a net profit of 67 k€ in 2021.
The headquarters of LES SARMENTS is located in ARNAS (69400), in the department Rhone.
The tax return of LES SARMENTS 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 SARMENTS operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.