SIREN : 750138620
LP RESTAURATION is a French company founded 14 years ago, specialized in the sector Restauration traditionnelle. Based in BESSINES (79000), this company of category PME shows in 2024 a revenue of 2.6 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 2 563 628 € | 2 603 754 € | 2 196 765 € | 1 347 505 € | 1 239 245 € | 1 761 666 € | 2 046 375 € | 2 168 246 € | 2 138 137 € |
| Net income | 17 678 € | 14 138 € | -8 250 € | 134 843 € | -9 264 € | 11 907 € | 37 108 € | 128 434 € | 27 013 € |
| EBITDA | 124 339 € | 167 769 € | 100 742 € | 235 840 € | 52 668 € | 39 466 € | 128 165 € | 212 853 € | 136 141 € |
| Net margin | 0.7% | 0.5% | -0.4% | 10.0% | -0.7% | 0.7% | 1.8% | 5.9% | 1.3% |
In 2024, LP RESTAURATION achieves revenue of 2.6 M€. Revenue is growing positively over 9 years (CAGR: +2.3%). Slight decline of -2% vs 2023. After deducting consumption (705 k€), gross margin stands at 1.9 M€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 124 k€, representing 4.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 18 k€, i.e. 0.7% of revenue. This profit can be retained or distributed to shareholders.
2 563 628 €
1 859 107 €
124 339 €
44 271 €
17 678 €
4.8%
The debt ratio (= Financial debt / Equity x 100) stands at 1257%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
1256.891%
4.616%
4.173%
6.044
32.9%
In 2024, the debt ratio of LP RESTAURATION (1256.89) 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 LP RESTAURATION (4.6%) 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 LP RESTAURATION (6.04) 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 70.31. 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 23.8x. Operating income very largely covers interest expenses: high safety margin.
70.308
23.84
In 2024, the liquidity ratio of LP RESTAURATION (70.31) 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 2024, the interest coverage of LP RESTAURATION (23.8x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. Excellent situation: suppliers finance 41 days of the operating cycle (retail model). Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-8 days): operations structurally generate cash.
-56 964 €
4 j
45 j
9 j
-8 j
Based on 698 transactions of similar company sales in 2024, the value of LP RESTAURATION is estimated at 798 419 € (range 432 175€ - 1 360 821€). With an EBITDA of 124 339€, 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.
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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 LP RESTAURATION with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LP RESTAURATION in 2024 is 2.6 M€.
Yes, LP RESTAURATION generated a net profit of 18 k€ in 2024.
The headquarters of LP RESTAURATION is located in BESSINES (79000), in the department Deux-Sevres.
The tax return of LP 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).
LP RESTAURATION operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.