SARL LES LOUVIERES RESTAURANT : revenue, balance sheet and financial ratios

SARL LES LOUVIERES RESTAURANT is a French company founded 21 years ago, specialized in the sector Restauration traditionnelle. Based in LAVANS-LES-SAINT-CLAUDE (39170), this company of category PME shows in 2020 a revenue of 6 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

Financial history - SARL LES LOUVIERES RESTAURANT (SIREN 453784688)
Indicator 2021 2020 2018 2017 2016
Revenue N/C 6 049 € 154 575 € 146 712 € 158 026 €
Net income -11 480 € -40 848 € 7 099 € 3 031 € 326 €
EBITDA -4 179 € -42 806 € 5 656 € 220 € 40 €
Net margin N/C -675.3% 4.6% 2.1% 0.2%

Revenue and income statement

In 2021, SARL LES LOUVIERES RESTAURANT records a net loss of 11 k€. This deficit will reduce equity on the balance sheet.

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

-193 €

EBITDA (2021) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-4 179 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-9 946 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-11 480 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-24.7%

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 619%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

618.586%

Financial autonomy (2021) ?
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

13.075%

Cash flow / Revenue (2021) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-33.745%

Repayment capacity (2021) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-5.708

Asset age ratio (2021) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

12.0%

Solvency indicators evolution
SARL LES LOUVIERES RESTAURANT

Sector positioning

Debt ratio
618.59 2021
2018
2020
2021
Q1: 1.38
Med: 53.42
Q3: 168.44
Average +46 pts over 3 years

In 2021, the debt ratio of SARL LES LOUVIERES RESTAU... (618.59) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
13.07% 2021
2018
2020
2021
Q1: 9.07%
Med: 32.0%
Q3: 55.27%
Average -46 pts over 3 years

In 2021, the financial autonomy of SARL LES LOUVIERES RESTAU... (13.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-5.71 years 2021
2018
2020
2021
Q1: 0.0 years
Med: 0.73 years
Q3: 3.07 years
Excellent -26 pts over 3 years

In 2021, the repayment capacity of SARL LES LOUVIERES RESTAU... (-5.71) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 464.31. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

464.312

Interest coverage (2021) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-9.021

Liquidity indicators evolution
SARL LES LOUVIERES RESTAURANT

Sector positioning

Liquidity ratio
464.31 2021
2018
2020
2021
Q1: 86.42
Med: 176.93
Q3: 313.83
Excellent

In 2021, the liquidity ratio of SARL LES LOUVIERES RESTAU... (464.31) 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.

Interest coverage
-9.02x 2021
2018
2020
2021
Q1: 0.0x
Med: 0.46x
Q3: 3.34x
Average

In 2021, the interest coverage of SARL LES LOUVIERES RESTAU... (-9.0x) 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) and payment terms

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: 51 days. Excellent situation: suppliers finance 51 days of the operating cycle (retail model).

Operating WCR (2021) ?
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 (2021) ?
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 (2021) ?
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

51 j

Inventory turnover (2021) ?
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 LES LOUVIERES RESTAURANT

Positioning of SARL LES LOUVIERES RESTAURANT in its sector

Comparison with sector Restauration traditionnelle

Similar companies (Restauration traditionnelle)

Compare SARL LES LOUVIERES RESTAURANT with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about SARL LES LOUVIERES RESTAURANT

What is the revenue of SARL LES LOUVIERES RESTAURANT ?

The revenue of SARL LES LOUVIERES RESTAURANT in 2020 is 6 k€.

Is SARL LES LOUVIERES RESTAURANT profitable?

SARL LES LOUVIERES RESTAURANT recorded a net loss in 2021.

Where is the headquarters of SARL LES LOUVIERES RESTAURANT ?

The headquarters of SARL LES LOUVIERES RESTAURANT is located in LAVANS-LES-SAINT-CLAUDE (39170), in the department Jura.

Where to find the tax return of SARL LES LOUVIERES RESTAURANT ?

The tax return of SARL LES LOUVIERES RESTAURANT 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 LES LOUVIERES RESTAURANT operate?

SARL LES LOUVIERES RESTAURANT operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.