SIREN : 421441577
SARL LES BORNES is a French company founded 27 years ago, specialized in the sector Restauration traditionnelle. Based in SAINT-JULIEN-DE-CONCELLES (44450), this company of category PME shows in 2022 a revenue of 253 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 | 2018 | 2017 |
|---|---|---|---|---|---|---|
| Revenue | 253 229 € | 121 483 € | 374 649 € | 510 999 € | 523 802 € | 540 215 € |
| Net income | 303 747 € | -20 900 € | -11 965 € | -3 697 € | 10 512 € | 16 257 € |
| EBITDA | -47 393 € | -14 017 € | -17 842 € | 6 278 € | 15 710 € | 20 165 € |
| Net margin | 119.9% | -17.2% | -3.2% | -0.7% | 2.0% | 3.0% |
In 2022, SARL LES BORNES achieves revenue of 253 k€. Revenue is declining over the period 2017-2022 (CAGR: -14.1%). Vs 2021, growth of +108% (121 k€ -> 253 k€). After deducting consumption (76 k€), gross margin stands at 177 k€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -47 k€, representing -18.7% of revenue. Warning negative scissor effect: despite revenue change (+108%), EBITDA varies by -238%, reducing margin by 7.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 304 k€, i.e. 119.9% of revenue. This profit can be retained or distributed to shareholders.
253 229 €
177 464 €
-47 393 €
-25 202 €
303 747 €
-16.7%
The debt ratio (= Financial debt / Equity x 100) stands at 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 73%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
36.441%
72.692%
-16.526%
-2.703
13.2%
In 2022, the debt ratio of SARL LES BORNES (36.44) 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 LES BORNES (72.7%) 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 2022, the repayment capacity of SARL LES BORNES (-2.70) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 12193.60. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
12193.605
-2.764
In 2022, the liquidity ratio of SARL LES BORNES (12193.60) 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.
In 2022, the interest coverage of SARL LES BORNES (-2.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
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: 4 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Overall, WCR represents 639 days of revenue, i.e. 449 k€ to permanently finance. Over 2017-2022, WCR increased by +736%, requiring additional financing.
449 178 €
0 j
4 j
0 j
639 j
Based on 833 transactions of similar company sales in 2022, the value of SARL LES BORNES is estimated at 681 392 € (range 361 723€ - 1 294 677€). 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 LES BORNES with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of SARL LES BORNES in 2022 is 253 k€.
Yes, SARL LES BORNES generated a net profit of 304 k€ in 2022.
The headquarters of SARL LES BORNES is located in SAINT-JULIEN-DE-CONCELLES (44450), in the department Loire-Atlantique.
The tax return of SARL LES BORNES 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 LES BORNES operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.