Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SOTTOM L&N : revenue, balance sheet and financial ratios

SOTTOM L&N is a French company founded 25 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in PUYLAUSIC (32220), this company of category PME shows in 2023 a net income negative of -32 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - SOTTOM L&N (SIREN 437606593)
Indicator 2023 2022 2021 2016
Revenue N/C N/C N/C N/C
Net income -31 642 € -63 853 € -5 195 € -20 958 €
EBITDA N/C N/C N/C N/C
Net margin N/C N/C N/C N/C

Revenue and income statement

In 2023, SOTTOM L&N records a net loss of 32 k€. This deficit will reduce equity on the balance sheet.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-31 642 €

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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 1002%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1002.337%

Financial autonomy (2023) ?
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

3.39%

Asset age ratio (2023) ?
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

38.2%

Solvency indicators evolution
SOTTOM L&N

Sector positioning

Debt ratio
1002.34 2023
2021
2022
2023
Q1: 1.07
Med: 24.55
Q3: 94.09
Watch +25 pts over 3 years

In 2023, the debt ratio of SOTTOM L&N (1002.34) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
3.39% 2023
2021
2022
2023
Q1: 11.92%
Med: 37.88%
Q3: 59.47%
Watch -50 pts over 3 years

In 2023, the financial autonomy of SOTTOM L&N (3.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 93.81. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

93.807

Liquidity indicators evolution
SOTTOM L&N

Sector positioning

Liquidity ratio
93.81 2023
2021
2022
2023
Q1: 83.96
Med: 143.12
Q3: 247.6
Average -46 pts over 3 years

In 2023, the liquidity ratio of SOTTOM L&N (93.81) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Positioning of SOTTOM L&N in its sector

Comparison with sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Similar companies (Commerce de détail de viandes et de produits à base de viande en magasin spécialisé)

Compare SOTTOM L&N with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Frequently asked questions about SOTTOM L&N

What is the revenue of SOTTOM L&N ?

The revenue of SOTTOM L&N is not publicly disclosed (confidential accounts filed with INPI).

Is SOTTOM L&N profitable?

SOTTOM L&N recorded a net loss in 2023.

Where is the headquarters of SOTTOM L&N ?

The headquarters of SOTTOM L&N is located in PUYLAUSIC (32220), in the department Gers.

Where to find the tax return of SOTTOM L&N ?

The tax return of SOTTOM L&N 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 SOTTOM L&N operate?

SOTTOM L&N operates in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé (NAF code 47.22Z). See the 'Sector positioning' section above to compare the company with its competitors.