SIREN : 884552605
LS is a French company founded 5 years ago, specialized in the sector Restauration traditionnelle. Based in MONTPELLIER (34000), this company of category PME shows in 2021 a revenue of 126 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 |
|---|---|
| Revenue | 126 205 € |
| Net income | 11 129 € |
| EBITDA | 15 944 € |
| Net margin | 8.8% |
In 2021, LS achieves revenue of 126 k€. After deducting consumption (51 k€), gross margin stands at 76 k€, i.e. a rate of 60%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 16 k€, representing 12.6% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11 k€, i.e. 8.8% of revenue. This profit can be retained or distributed to shareholders.
126 205 €
75 588 €
15 944 €
12 374 €
11 129 €
12.5%
The debt ratio (= Financial debt / Equity x 100) stands at -1183%. 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 93%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 13.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
-1183.405%
93.362%
12.966%
4.34
76.8%
In 2021, the debt ratio of LS (-1183.40) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2021, the financial autonomy of LS (93.4%) 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.
In 2021, the repayment capacity of LS (4.34) 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 50.93. 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 7.8x. Operating income very largely covers interest expenses: high safety margin.
50.932
7.815
In 2021, the liquidity ratio of LS (50.93) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2021, the interest coverage of LS (7.8x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-117 days): operations structurally generate cash.
-41 039 €
0 j
22 j
4 j
-117 j
Based on 663 transactions of similar company sales in 2021, the value of LS is estimated at 94 010 € (range 55 184€ - 168 956€). With an EBITDA of 15 944€, 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 LS with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LS in 2021 is 126 k€.
Yes, LS generated a net profit of 11 k€ in 2021.
The headquarters of LS is located in MONTPELLIER (34000), in the department Herault.
The tax return of LS 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).
LS operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.