SIREN : 528029705
23 is a French company founded 15 years ago, specialized in the sector Restauration traditionnelle. Based in BOURG-SAINT-MAURICE (73700), this company of category PME shows in 2025 a revenue of 3.9 M€. 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
| Indicator | 2025 | 2024 | 2023 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 3 924 868 € | 3 336 827 € | 3 001 546 € | N/C | N/C | 1 417 548 € |
| Net income | 472 740 € | 650 312 € | 495 294 € | 142 038 € | 103 699 € | 99 260 € |
| EBITDA | 747 866 € | 916 915 € | 690 459 € | N/C | N/C | 140 571 € |
| Net margin | 12.0% | 19.5% | 16.5% | N/C | N/C | 7.0% |
In 2025, 23 achieves revenue of 3.9 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +12.0%. Vs 2024, growth of +18% (3.3 M€ -> 3.9 M€). After deducting consumption (920 k€), gross margin stands at 3.0 M€, i.e. a rate of 77%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 748 k€, representing 19.1% of revenue. Warning negative scissor effect: despite revenue change (+18%), EBITDA varies by -18%, reducing margin by 8.4 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 473 k€, i.e. 12.0% of revenue. This profit can be retained or distributed to shareholders.
3 924 868 €
3 005 204 €
747 866 €
660 425 €
472 740 €
19.1%
The debt ratio (= Financial debt / Equity x 100) stands at 43%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
43.462%
49.612%
14.242%
1.167
41.0%
In 2025, the debt ratio of 23 (43.46) 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 2025, the financial autonomy of 23 (49.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2025, the repayment capacity of 23 (1.17) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 185.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 2.3x. Financial charges are adequately covered by operations.
185.252
2.312
In 2025, the liquidity ratio of 23 (185.25) 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.
In 2025, the interest coverage of 23 (2.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 96 days. Excellent situation: suppliers finance 92 days of the operating cycle (retail model). Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 117 days of revenue, i.e. 1.3 M€ to permanently finance. Over 2016-2025, WCR increased by +5925%, requiring additional financing.
1 273 502 €
4 j
96 j
1 j
117 j
Based on 557 transactions of similar company sales in 2025, the value of 23 is estimated at 3 149 081 € (range 1 763 424€ - 5 985 876€). With an EBITDA of 747 866€, the sector multiple of 5.3x is applied. The price/revenue ratio is 0.55x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 557 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 23 with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of 23 in 2025 is 3.9 M€.
Yes, 23 generated a net profit of 473 k€ in 2025.
The headquarters of 23 is located in BOURG-SAINT-MAURICE (73700), in the department Savoie.
The tax return of 23 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).
23 operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.