SIREN : 877704122
LM RESTAURATION is a French company founded 6 years ago, specialized in the sector Restauration traditionnelle. Based in METZ (57000), this company of category PME shows in 2021 a revenue of 85 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 | 2020 |
|---|---|---|
| Revenue | 84 908 € | 210 209 € |
| Net income | 26 405 € | -43 957 € |
| EBITDA | 45 315 € | -25 841 € |
| Net margin | 31.1% | -20.9% |
In 2021, LM RESTAURATION achieves revenue of 85 k€. Significant drop of -60% vs 2020. After deducting consumption (30 k€), gross margin stands at 55 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 45 k€, representing 53.4% of revenue. Positive scissor effect: EBITDA margin improves by +65.7 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 26 k€, i.e. 31.1% of revenue. This profit can be retained or distributed to shareholders.
84 908 €
55 325 €
45 315 €
35 321 €
26 405 €
30.4%
The debt ratio (= Financial debt / Equity x 100) stands at 8418%. 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 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 26.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
8417.689%
0.738%
26.023%
4.85
87.5%
In 2021, the debt ratio of LM RESTAURATION (8417.69) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2021, the financial autonomy of LM RESTAURATION (0.7%) 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 2021, the repayment capacity of LM RESTAURATION (4.85) 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 154.54. 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 3.2x. Financial charges are adequately covered by operations.
154.545
3.224
In 2021, the liquidity ratio of LM RESTAURATION (154.54) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2021, the interest coverage of LM RESTAURATION (3.2x) 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: 214 days. Excellent situation: suppliers finance 214 days of the operating cycle (retail model). Inventory turnover is 318 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 353 days of revenue, i.e. 83 k€ to permanently finance.
83 249 €
0 j
214 j
318 j
353 j
Based on 663 transactions of similar company sales in 2021, the value of LM RESTAURATION is estimated at 188 570 € (range 106 765€ - 348 482€). With an EBITDA of 45 315€, 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 LM RESTAURATION with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LM RESTAURATION in 2021 is 85 k€.
Yes, LM RESTAURATION generated a net profit of 26 k€ in 2021.
The headquarters of LM RESTAURATION is located in METZ (57000), in the department Moselle.
The tax return of LM RESTAURATION 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).
LM RESTAURATION operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.