SIREN : 802580803
LES DEUX AMIS is a French company founded 12 years ago, specialized in the sector Débits de boissons. Based in AUBERVILLIERS (93300), this company of category PME shows in 2024 a revenue of 252 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
| Kennzahl | 2024 | 2023 | 2022 | 2021 | 2020 |
|---|---|---|---|---|---|
| Umsatz | 252 459 € | 312 831 € | 158 313 € | 122 314 € | 122 314 € |
| Nettoergebnis | 880 € | 20 868 € | 442 € | 12 116 € | 12 116 € |
| EBITDA | 634 € | 23 251 € | -12 197 € | 12 337 € | 12 337 € |
| Nettomarge | 0.3% | 6.7% | 0.3% | 9.9% | 9.9% |
In 2024, LES DEUX AMIS achieves revenue of 252 k€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +19.9%. Significant drop of -19% vs 2023. After deducting consumption (110 k€), gross margin stands at 142 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 634 €, representing 0.3% of revenue. Warning negative scissor effect: despite revenue change (-19%), EBITDA varies by -97%, reducing margin by 7.2 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 880 €, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.
252 459 €
142 312 €
634 €
1 035 €
880 €
0.3%
The debt ratio (= Financial debt / Equity x 100) stands at 384%. 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 repayment capacity (= Financial debt / Cash flow) indicates it would take 168.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
384.401%
13.461%
0.19%
168.23
72.2%
In 2024, the debt ratio of LES DEUX AMIS (384.40) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of LES DEUX AMIS (13.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of LES DEUX AMIS (168.23) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 52.48. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
52.481
0.0
In 2024, the liquidity ratio of LES DEUX AMIS (52.48) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of LES DEUX AMIS (0.0x) 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) 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: 81 days. Excellent situation: suppliers finance 81 days of the operating cycle (retail model). Inventory turnover is 25 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 3 days of revenue, i.e. 2 k€ to permanently finance. Notable WCR improvement over the period (-67%), freeing up cash.
2 267 €
0 j
81 j
25 j
3 j
Based on 156 transactions of similar company sales in 2024, the value of LES DEUX AMIS is estimated at 67 199 € (range 46 669€ - 101 398€). With an EBITDA of 634€, the sector multiple of 7.1x is applied. The price/revenue ratio is 0.84x (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 156 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 LES DEUX AMIS with other companies in the same sector:
The revenue of LES DEUX AMIS in 2024 is 252 k€.
Yes, LES DEUX AMIS generated a net profit of 880€ in 2024.
The headquarters of LES DEUX AMIS is located in AUBERVILLIERS (93300), in the department Seine-Saint-Denis.
The tax return of LES DEUX AMIS 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).
LES DEUX AMIS operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.