SIREN : 831278924
4B PARTICIPATIONS is a French company founded 8 years ago, specialized in the sector Restauration traditionnelle. Based in TIGNES (73320), this company of category PME shows in 2024 a revenue of 1.7 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|---|---|
| Revenue | 1 694 323 € | 1 208 290 € | 516 548 € | 171 032 € | 498 762 € | 567 786 € | 436 519 € |
| Net income | 96 634 € | 146 748 € | -140 053 € | -168 388 € | 11 802 € | 20 501 € | -2 289 € |
| EBITDA | 197 697 € | 20 069 € | -481 086 € | -319 054 € | 191 360 € | 11 327 € | 25 396 € |
| Net margin | 5.7% | 12.1% | -27.1% | -98.5% | 2.4% | 3.6% | -0.5% |
In 2024, 4B PARTICIPATIONS achieves revenue of 1.7 M€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +25.4%. Vs 2023, growth of +40% (1.2 M€ -> 1.7 M€). After deducting consumption (0 €), gross margin stands at 1.7 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 198 k€, representing 11.7% of revenue. Positive scissor effect: EBITDA margin improves by +10.0 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 97 k€, i.e. 5.7% of revenue. This profit can be retained or distributed to shareholders.
1 694 323 €
1 694 323 €
197 697 €
180 116 €
96 634 €
11.7%
The debt ratio (= Financial debt / Equity x 100) stands at 240%. 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 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 22.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 8.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
240.156%
27.154%
8.459%
22.201
71.8%
In 2024, the debt ratio of 4B PARTICIPATIONS (240.16) 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 4B PARTICIPATIONS (27.1%) 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 4B PARTICIPATIONS (22.20) 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 293.19. 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 36.8x. Operating income very largely covers interest expenses: high safety margin.
293.194
36.826
In 2024, the liquidity ratio of 4B PARTICIPATIONS (293.19) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of 4B PARTICIPATIONS (36.8x) 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: 60 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 80 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Overall, WCR represents 179 days of revenue, i.e. 842 k€ to permanently finance. Over 2018-2024, WCR increased by +2728%, requiring additional financing.
842 214 €
60 j
80 j
0 j
179 j
Based on 698 transactions of similar company sales in 2024, the value of 4B PARTICIPATIONS is estimated at 957 612 € (range 498 183€ - 1 779 977€). With an EBITDA of 197 697€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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 698 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 4B PARTICIPATIONS with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of 4B PARTICIPATIONS in 2024 is 1.7 M€.
Yes, 4B PARTICIPATIONS generated a net profit of 97 k€ in 2024.
The headquarters of 4B PARTICIPATIONS is located in TIGNES (73320), in the department Savoie.
The tax return of 4B PARTICIPATIONS 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).
4B PARTICIPATIONS operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.