SIREN : 830731006
2EME VIE is a French company founded 8 years ago, specialized in the sector Débits de boissons. Based in SENS (89100), this company of category PME shows in 2024 a revenue of 149 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
| Indicator | 2024 | 2023 |
|---|---|---|
| Revenue | 149 271 € | 108 620 € |
| Net income | 15 286 € | -28 318 € |
| EBITDA | 16 875 € | -25 841 € |
| Net margin | 10.2% | -26.1% |
In 2024, 2EME VIE achieves revenue of 149 k€. Vs 2023, growth of +37% (109 k€ -> 149 k€). After deducting consumption (73 k€), gross margin stands at 77 k€, i.e. a rate of 51%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 17 k€, representing 11.3% of revenue. Positive scissor effect: EBITDA margin improves by +35.1 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 15 k€, i.e. 10.2% of revenue. This profit can be retained or distributed to shareholders.
149 271 €
76 546 €
16 875 €
16 875 €
15 286 €
11.3%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 10.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.0%
0.0%
10.24%
0.0
In 2024, the debt ratio of 2EME VIE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of 2EME VIE (0.0%) 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 2EME VIE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 74.59. 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 9.4x. Operating income very largely covers interest expenses: high safety margin.
74.588
9.416
In 2024, the liquidity ratio of 2EME VIE (74.59) 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.
In 2024, the interest coverage of 2EME VIE (9.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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: 40 days. Excellent situation: suppliers finance 40 days of the operating cycle (retail model). Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-87 days): operations structurally generate cash.
-36 221 €
0 j
40 j
15 j
-87 j
Based on 156 transactions of similar company sales in 2024, the value of 2EME VIE is estimated at 123 058 € (range 80 145€ - 189 928€). With an EBITDA of 16 875€, 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 2EME VIE with other companies in the same sector:
The revenue of 2EME VIE in 2024 is 149 k€.
Yes, 2EME VIE generated a net profit of 15 k€ in 2024.
The headquarters of 2EME VIE is located in SENS (89100), in the department Yonne.
The tax return of 2EME VIE 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).
2EME VIE operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.