Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2002-09-13 (23 years)Status: ActiveBusiness sector: Restauration traditionnelleLocation: LYON (69006), Rhone
SARL COUHANDE : revenue, balance sheet and financial ratios
SARL COUHANDE is a French company
founded 23 years ago,
specialized in the sector Restauration traditionnelle.
Based in LYON (69006),
this company of category PME
shows in 2020 a revenue of 1.3 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SARL COUHANDE (SIREN 443404108)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
N/C
N/C
1 292 024 €
1 633 378 €
1 557 407 €
1 472 566 €
1 415 935 €
Net income
192 373 €
202 606 €
323 524 €
328 572 €
153 149 €
84 328 €
118 629 €
89 527 €
96 448 €
89 312 €
EBITDA
N/C
N/C
N/C
N/C
N/C
65 503 €
209 043 €
144 903 €
157 298 €
140 054 €
Net margin
N/C
N/C
N/C
N/C
N/C
6.5%
7.3%
5.7%
6.5%
6.3%
Revenue and income statement
In 2025, SARL COUHANDE generates positive net income of 192 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 89 k€ -> 192 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
192 373 €
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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 5%. 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 70%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
5.139%
Financial autonomy (2025)
?
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
69.748%
Asset age ratio (2025)
?
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
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
257.625
177.112
109.517
57.773
41.345
14.136
6.101
7.795
3.359
5.139
Financial autonomy
22.713
29.404
38.06
48.834
52.399
59.88
61.26
70.978
71.072
69.748
Repayment capacity
3.802
3.36
2.785
1.57
6.678
None
None
None
None
None
Cash flow / Revenue
10.971%
10.908%
9.953%
11.244%
2.727%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
5.142025
2023
2024
2025
Q1: 3.47
Med: 26.36
Q3: 95.24
Good
In 2025, the debt ratio of SARL COUHANDE (5.14) 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
69.75%2025
2023
2024
2025
Q1: 11.54%
Med: 38.81%
Q3: 63.35%
Excellent
In 2025, the financial autonomy of SARL COUHANDE (69.8%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 284.69. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
284.692
Liquidity indicators evolution SARL COUHANDE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
110.821
163.235
182.771
188.752
203.13
189.428
209.601
308.634
279.467
284.692
Interest coverage
8.957
6.517
5.384
2.563
3.491
None
None
None
None
None
Sector positioning
Liquidity ratio
284.692025
2023
2024
2025
Q1: 77.62
Med: 152.17
Q3: 276.98
Excellent
In 2025, the liquidity ratio of SARL COUHANDE (284.69) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
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)
?
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)
?
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)
?
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 SARL COUHANDE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
-22 584 €
-1 399 €
-607 €
-6 942 €
7 558 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
16
22
27
37
55
0
0
0
0
0
Customer payment term (days)
0
0
0
0
0
0
0
0
0
0
Supplier payment term (days)
22
23
18
21
25
0
0
0
0
0
Positioning of SARL COUHANDE in its sector
Comparison with sector Restauration traditionnelle
Valuation estimate
Based on 557 transactions of similar company sales
in 2025,
the value of SARL COUHANDE is estimated at
1 086 699 €
(range 614 702€ - 2 461 193€).
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
614k€1086k€2461k€
1 086 699 €Range: 614 702€ - 2 461 193€
NAF 5 année 2025
Valuation method used
Net Income Multiple
192 373 €
×
5.6x
=1 086 700 €
Range: 614 703€ - 2 461 193€
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 SARL COUHANDE with other companies in the same sector:
Yes, SARL COUHANDE generated a net profit of 192 k€ in 2025.
Where is the headquarters of SARL COUHANDE ?
The headquarters of SARL COUHANDE is located in LYON (69006), in the department Rhone.
Where to find the tax return of SARL COUHANDE ?
The tax return of SARL COUHANDE 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 SARL COUHANDE operate?
SARL COUHANDE 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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