Employees: NN (None)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2016-04-13 (10 years)Status: ActiveBusiness sector: Restauration traditionnelleLocation: PARIS (75002), Paris
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
2A2F : revenue, balance sheet and financial ratios
2A2F is a French company
founded 10 years ago,
specialized in the sector Restauration traditionnelle.
Based in PARIS (75002),
this company of category PME
shows in 2016 a revenue of 156 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2018, 2A2F generates positive net income of 9 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2018: 2 k€ -> 9 k€.
Net income (2018)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
9 236 €
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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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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 1%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory.
Debt ratio (2018)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
0.675%
Financial autonomy (2018)
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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
29.222%
Asset age ratio (2018)
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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
2016
2018
Debt ratio
1480.986
0.675
Financial autonomy
2.78
29.222
Repayment capacity
20.351
None
Cash flow / Revenue
1.734%
None%
Sector positioning
Debt ratio
0.682018
2016
2018
Q1: 0.41
Med: 37.74
Q3: 166.92
Good-50 pts over 2 years
In 2018, the debt ratio of 2A2F (0.68) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
29.22%2018
2016
2018
Q1: 8.61%
Med: 33.05%
Q3: 59.12%
Average+21 pts over 2 years
In 2018, the financial autonomy of 2A2F (29.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Repayment capacity
20.35 years2016
2016
Q1: 0.0 years
Med: 0.65 years
Q3: 3.3 years
Average
In 2016, the repayment capacity of 2A2F (20.35) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 107.69. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2018)
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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
107.688
Liquidity indicators evolution 2A2F
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2018
Liquidity ratio
78.915
107.688
Interest coverage
0.356
None
Sector positioning
Liquidity ratio
107.692018
2016
2018
Q1: 47.03
Med: 96.67
Q3: 181.96
Good+6 pts over 2 years
In 2018, the liquidity ratio of 2A2F (107.69) 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.
Interest coverage
0.36x2016
2016
Q1: 0.0x
Med: 1.65x
Q3: 8.96x
Average
In 2016, the interest coverage of 2A2F (0.4x) 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) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2018)
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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 (2018)
?
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 (2018)
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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 (2018)
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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 2A2F
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2018
Operating WCR
-8 863 €
0 €
Inventory turnover (days)
8
0
Customer payment term (days)
0
0
Supplier payment term (days)
195
0
Positioning of 2A2F in its sector
Comparison with sector Restauration traditionnelle
Valuation estimate
Based on 1098 transactions of similar company sales
in 2018,
the value of 2A2F is estimated at
87 386 €
(range 46 223€ - 147 937€).
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.
Estimated enterprise value2018
1098 transactions
46k€87k€147k€
87 386 €Range: 46 223€ - 147 937€
NAF 5 année 2018
Valuation method used
Net Income Multiple
9 236 €
×
9.5x
=87 387 €
Range: 46 224€ - 147 937€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 1098 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
Net Income Multiple: Relevant for mature companies with stable results.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Similar companies (Restauration traditionnelle)
Compare 2A2F with other companies in the same sector:
The headquarters of 2A2F is located in PARIS (75002), in the department Paris.
Where to find the tax return of 2A2F ?
The tax return of 2A2F 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 2A2F operate?
2A2F 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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