SIREN : 841069289
LESAYA is a French company founded 7 years ago, specialized in the sector Restauration traditionnelle. Based in VIENNE (38200), this company of category PME shows in 2024 a revenue of 148 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 |
|---|---|---|---|---|---|---|
| Revenue | 148 072 € | 134 536 € | 117 671 € | 66 181 € | 67 891 € | 95 134 € |
| Net income | 22 184 € | -32 008 € | -2 260 € | -11 677 € | 5 494 € | -17 411 € |
| EBITDA | 26 019 € | -25 368 € | -34 066 € | -3 550 € | 16 174 € | -11 876 € |
| Net margin | 15.0% | -23.8% | -1.9% | -17.6% | 8.1% | -18.3% |
In 2024, LESAYA achieves revenue of 148 k€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.3%. Vs 2023, growth of +10% (135 k€ -> 148 k€). After deducting consumption (52 k€), gross margin stands at 96 k€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 26 k€, representing 17.6% of revenue. Positive scissor effect: EBITDA margin improves by +36.4 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 22 k€, i.e. 15.0% of revenue. This profit can be retained or distributed to shareholders.
148 072 €
95 631 €
26 019 €
20 638 €
22 184 €
17.6%
The debt ratio (= Financial debt / Equity x 100) stands at 365%. 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). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
364.951%
14.99%
17.777%
1.506
26.0%
In 2024, the debt ratio of LESAYA (364.95) 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 2024, the financial autonomy of LESAYA (15.0%) 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 2024, the repayment capacity of LESAYA (1.51) 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 250.63. 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 2.0x. Coverage is limited: any activity downturn would jeopardize interest payments.
250.631
1.991
In 2024, the liquidity ratio of LESAYA (250.63) 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 2024, the interest coverage of LESAYA (2.0x) 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: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. Excellent situation: suppliers finance 44 days of the operating cycle (retail model). Inventory turnover is 29 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 49 days of revenue, i.e. 20 k€ to permanently finance. Over 2019-2024, WCR increased by +110%, requiring additional financing.
19 972 €
18 j
62 j
29 j
49 j
Based on 698 transactions of similar company sales in 2024, the value of LESAYA is estimated at 126 389 € (range 64 696€ - 245 217€). With an EBITDA of 26 019€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 698 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 LESAYA with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LESAYA in 2024 is 148 k€.
Yes, LESAYA generated a net profit of 22 k€ in 2024.
The headquarters of LESAYA is located in VIENNE (38200), in the department Isere.
The tax return of LESAYA 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).
LESAYA operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.