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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.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

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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Chart evolution

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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 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
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

24.5%

Solvency indicators evolution
SASU L'ESPRIT GOURMAND

Sector positioning

Debt ratio
34.18 2025
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

175.164

Liquidity indicators evolution
SASU L'ESPRIT GOURMAND

Sector positioning

Liquidity ratio
175.16 2025
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

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.