L'OUEST : revenue, balance sheet and financial ratios
L'OUEST is a French company
founded 23 years ago,
specialized in the sector Restauration traditionnelle.
Based in SAINT-MALO (35400),
this company of category PME
shows in 2022 a revenue of 3.5 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, L'OUEST generates positive net income of 168 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2025: 281 k€ -> 168 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
168 127 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 15%. 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 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
14.907%
Financial autonomy (2025)
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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
52.321%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
3.225
0.0
6.458
25.73
23.175
30.872
91.339
16.559
49.38
35.373
14.907
Financial autonomy
69.723
67.778
61.67
55.032
55.881
53.299
37.525
55.329
45.073
50.547
52.321
Repayment capacity
0.088
0.0
0.227
0.847
0.618
0.781
15.431
0.65
None
None
None
Cash flow / Revenue
12.227%
9.255%
8.155%
8.02%
8.95%
9.273%
1.914%
7.936%
None%
None%
None%
Sector positioning
Debt ratio
14.912025
2023
2024
2025
Q1: 3.47
Med: 26.36
Q3: 95.24
Good-16 pts over 3 years
In 2025, the debt ratio of L'OUEST (14.91) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
52.32%2025
2023
2024
2025
Q1: 11.54%
Med: 38.81%
Q3: 63.35%
Good
In 2025, the financial autonomy of L'OUEST (52.3%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 83.41. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
83.412
Liquidity indicators evolution L'OUEST
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
109.064
89.442
68.77
70.752
101.56
107.671
87.994
101.221
67.854
68.17
83.412
Interest coverage
0.159
0.084
0.0
0.09
0.033
0.005
0.0
0.0
None
None
None
Sector positioning
Liquidity ratio
83.412025
2023
2024
2025
Q1: 77.62
Med: 152.17
Q3: 276.98
Average
In 2025, the liquidity ratio of L'OUEST (83.41) 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.
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 (2025)
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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 (2025)
?
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 (2025)
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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 (2025)
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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'OUEST
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
4 439 €
-144 668 €
-7 965 €
-108 468 €
-133 783 €
-47 934 €
-39 246 €
-150 212 €
0 €
0 €
0 €
Inventory turnover (days)
4
2
2
3
4
3
3
3
0
0
0
Customer payment term (days)
0
0
0
0
0
0
0
1
0
0
0
Supplier payment term (days)
45
42
72
53
47
50
75
65
0
0
0
Positioning of L'OUEST in its sector
Comparison with sector Restauration traditionnelle
Valuation estimate
Based on 557 transactions of similar company sales
in 2025,
the value of L'OUEST is estimated at
949 735 €
(range 537 227€ - 2 150 993€).
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 value2025
557 transactions
537k€949k€2150k€
949 735 €Range: 537 227€ - 2 150 993€
NAF 5 année 2025
Valuation method used
Net Income Multiple
168 127 €
×
5.6x
=949 736 €
Range: 537 228€ - 2 150 993€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 557 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'OUEST with other companies in the same sector:
Yes, L'OUEST generated a net profit of 168 k€ in 2025.
Where is the headquarters of L'OUEST ?
The headquarters of L'OUEST is located in SAINT-MALO (35400), in the department Ille-et-Vilaine.
Where to find the tax return of L'OUEST ?
The tax return of L'OUEST 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'OUEST operate?
L'OUEST operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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