Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
SASU L'ESPRIT GOURMAND : revenue, balance sheet and financial ratios
SASU L'ESPRIT GOURMAND is a French company
founded 8 years ago,
specialized in the sector Restauration traditionnelle.
Based in CREST (26400),
this company of category PME
has financial data available below.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SASU L'ESPRIT GOURMAND (SIREN 839026671)
Indicator
2025
2024
2021
2020
2019
Revenue
N/C
N/C
N/C
N/C
N/C
Net income
0 €
0 €
0 €
0 €
0 €
EBITDA
N/C
N/C
N/C
N/C
N/C
Net margin
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2025, SASU L'ESPRIT GOURMAND records a net loss of 0 €. This deficit will reduce equity on the balance sheet.
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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 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory.
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
34.176%
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
23.28%
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
2019
2020
2021
2024
2025
Debt ratio
1090.423
426.378
149.367
60.545
34.176
Financial autonomy
79.498
74.276
54.056
35.126
23.28
Repayment capacity
None
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
34.182025
2021
2024
2025
Q1: 3.47
Med: 26.36
Q3: 95.24
Average-18 pts over 3 years
In 2025, the debt ratio of SASU L'ESPRIT GOURMAND (34.18) 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
23.28%2025
2021
2024
2025
Q1: 11.54%
Med: 38.81%
Q3: 63.35%
Average-38 pts over 3 years
In 2025, the financial autonomy of SASU L'ESPRIT GOURMAND (23.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 175.16. 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
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2019
2020
2021
2024
2025
Liquidity ratio
105.875
215.945
259.037
285.838
175.164
Interest coverage
None
None
None
None
None
Sector positioning
Liquidity ratio
175.162025
2021
2024
2025
Q1: 77.62
Med: 152.17
Q3: 276.98
Good-10 pts over 3 years
In 2025, the liquidity ratio of SASU L'ESPRIT GOURMAND (175.16) 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.
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 SASU L'ESPRIT GOURMAND
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2021
2024
2025
Operating WCR
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
Customer payment term (days)
53
0
0
0
0
Supplier payment term (days)
306
109
495
0
0
Positioning of SASU L'ESPRIT GOURMAND in its sector
Comparison with sector Restauration traditionnelle
Similar companies (Restauration traditionnelle)
Compare SASU L'ESPRIT GOURMAND with other companies in the same sector:
Frequently asked questions about SASU L'ESPRIT GOURMAND
What is the revenue of SASU L'ESPRIT GOURMAND ?
The revenue of SASU L'ESPRIT GOURMAND is not publicly disclosed (confidential accounts filed with INPI).
Is SASU L'ESPRIT GOURMAND profitable?
Profitability information is not publicly available.
Where is the headquarters of SASU L'ESPRIT GOURMAND ?
The headquarters of SASU L'ESPRIT GOURMAND is located in CREST (26400), in the department Drome.
Where to find the tax return of SASU L'ESPRIT GOURMAND ?
The tax return of SASU L'ESPRIT GOURMAND 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 SASU L'ESPRIT GOURMAND operate?
SASU L'ESPRIT GOURMAND 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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