L'ESCARGOT : revenue, balance sheet and financial ratios

L'ESCARGOT is a French company founded 21 years ago, specialized in the sector Restauration traditionnelle. Based in VALENCIENNES (59300), this company of category PME shows in 2022 a revenue of 1.4 M€. 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

Financial history - L'ESCARGOT (SIREN 453780280)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 1 356 653 € N/C N/C N/C N/C N/C 1 571 886 €
Net income 167 202 € 117 065 € 212 501 € 216 987 € -102 170 € 36 025 € 109 545 € 122 809 € 114 685 €
EBITDA N/C N/C 210 348 € N/C N/C N/C N/C N/C 139 873 €
Net margin N/C N/C 15.7% N/C N/C N/C N/C N/C 7.3%

Revenue and income statement

In 2024, L'ESCARGOT generates positive net income of 167 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 115 k€ -> 167 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

167 202 €

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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 39%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 67%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

39.368%

Financial autonomy (2024) ?
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

66.984%

Asset age ratio (2024) ?
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

27.4%

Solvency indicators evolution
L'ESCARGOT

Sector positioning

Debt ratio
39.37 2024
2022
2023
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Average

In 2024, the debt ratio of L'ESCARGOT (39.37) 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
66.98% 2024
2022
2023
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Excellent

In 2024, the financial autonomy of L'ESCARGOT (67.0%) 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.

Repayment capacity
3.92 years 2022
2022
Q1: -0.57 years
Med: 0.5 years
Q3: 3.45 years
Average

In 2022, the repayment capacity of L'ESCARGOT (3.92) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 214.51. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

214.509

Liquidity indicators evolution
L'ESCARGOT

Sector positioning

Liquidity ratio
214.51 2024
2022
2023
2024
Q1: 62.72
Med: 130.92
Q3: 251.33
Good +7 pts over 3 years

In 2024, the liquidity ratio of L'ESCARGOT (214.51) 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.

Interest coverage
8.68x 2022
2022
Q1: -0.42x
Med: 0.37x
Q3: 4.22x
Excellent

In 2022, the interest coverage of L'ESCARGOT (8.7x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2024) ?
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

0 €

Customer credit (2024) ?
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

0 j

Supplier credit (2024) ?
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

0 j

Inventory turnover (2024) ?
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 and payment terms evolution
L'ESCARGOT

Positioning of L'ESCARGOT in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 698 transactions of similar company sales in 2024, the value of L'ESCARGOT is estimated at 1 162 739 € (range 580 279€ - 2 632 895€). 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 2024
698 transactions
580k€ 1162k€ 2632k€
1 162 739 € Range: 580 279€ - 2 632 895€
NAF 5 année 2024

Valuation method used

Net Income Multiple
167 202 € × 7.0x = 1 162 740 €
Range: 580 280€ - 2 632 895€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

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.

  • 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 L'ESCARGOT with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about L'ESCARGOT

What is the revenue of L'ESCARGOT ?

The revenue of L'ESCARGOT in 2022 is 1.4 M€.

Is L'ESCARGOT profitable?

Yes, L'ESCARGOT generated a net profit of 167 k€ in 2024.

Where is the headquarters of L'ESCARGOT ?

The headquarters of L'ESCARGOT is located in VALENCIENNES (59300), in the department Nord.

Where to find the tax return of L'ESCARGOT ?

The tax return of L'ESCARGOT 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 L'ESCARGOT operate?

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