SIREN : 440418929
SARL LE FRESNEL is a French company founded 24 years ago, specialized in the sector Restauration traditionnelle. Based in MARSEILLE (13013), this company of category PME shows in 2022 a revenue of 90 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2022 | 2021 | 2020 | 2019 | 2016 |
|---|---|---|---|---|---|
| Revenue | 90 254 € | 28 462 € | 43 679 € | 91 028 € | 144 394 € |
| Net income | 7 255 € | 25 388 € | 27 113 € | 7 993 € | 241 € |
| EBITDA | 9 319 € | 28 785 € | 30 492 € | 13 142 € | 5 226 € |
| Net margin | 8.0% | 89.2% | 62.1% | 8.8% | 0.2% |
In 2022, SARL LE FRESNEL achieves revenue of 90 k€. Revenue is declining over the period 2016-2022 (CAGR: -7.5%). Vs 2021, growth of +217% (28 k€ -> 90 k€). After deducting consumption (27 k€), gross margin stands at 64 k€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 9 k€, representing 10.3% of revenue. Warning negative scissor effect: despite revenue change (+217%), EBITDA varies by -68%, reducing margin by 90.8 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 8.0% of revenue. This profit can be retained or distributed to shareholders.
90 254 €
63 696 €
9 319 €
7 539 €
7 255 €
10.3%
The debt ratio (= Financial debt / Equity x 100) stands at 39%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
39.13%
17.389%
10.465%
1.885
6.9%
In 2022, the debt ratio of SARL LE FRESNEL (39.13) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2022, the financial autonomy of SARL LE FRESNEL (17.4%) 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 2022, the repayment capacity of SARL LE FRESNEL (1.89) 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 241.29. 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 2.6x. Financial charges are adequately covered by operations.
241.288
2.597
In 2022, the liquidity ratio of SARL LE FRESNEL (241.29) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2022, the interest coverage of SARL LE FRESNEL (2.6x) 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: 55 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 157 days. Excellent situation: suppliers finance 102 days of the operating cycle (retail model). Inventory turnover is 48 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 129 days of revenue, i.e. 32 k€ to permanently finance. Over 2016-2022, WCR increased by +596%, requiring additional financing.
32 283 €
55 j
157 j
48 j
129 j
Based on 833 transactions of similar company sales in 2022, the value of SARL LE FRESNEL is estimated at 51 299 € (range 28 737€ - 89 828€). With an EBITDA of 9 319€, the sector multiple of 4.1x is applied. The price/revenue ratio is 0.96x (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 833 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 SARL LE FRESNEL with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of SARL LE FRESNEL in 2022 is 90 k€.
Yes, SARL LE FRESNEL generated a net profit of 7 k€ in 2022.
The headquarters of SARL LE FRESNEL is located in MARSEILLE (13013), in the department Bouches-du-Rhone.
The tax return of SARL LE FRESNEL 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).
SARL LE FRESNEL operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.