SIREN : 948860465
AU 235 is a French company founded 3 years ago, specialized in the sector Restauration traditionnelle. Based in LILLE (59000), this company of category PME shows in 2024 a revenue of 541 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 |
|---|---|
| Revenue | 540 546 € |
| Net income | 34 493 € |
| EBITDA | 63 834 € |
| Net margin | 6.4% |
In 2024, AU 235 achieves revenue of 541 k€. After deducting consumption (169 k€), gross margin stands at 371 k€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 64 k€, representing 11.8% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 34 k€, i.e. 6.4% of revenue. This profit can be retained or distributed to shareholders.
540 546 €
371 396 €
63 834 €
45 702 €
34 493 €
10.7%
The debt ratio (= Financial debt / Equity x 100) stands at 118%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
118.028%
33.498%
8.771%
2.061
87.6%
In 2024, the debt ratio of AU 235 (118.03) 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 AU 235 (33.5%) 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 2024, the repayment capacity of AU 235 (2.06) 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 209.00. 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 8.0x. Operating income very largely covers interest expenses: high safety margin.
208.996
8.027
In 2024, the liquidity ratio of AU 235 (209.00) 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 2024, the interest coverage of AU 235 (8.0x) 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: 31 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. The company must finance 2 days of gap between collections and payments. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 35 days of revenue, i.e. 52 k€ to permanently finance.
52 271 €
31 j
29 j
4 j
35 j
Based on 698 transactions of similar company sales in 2024, the value of AU 235 is estimated at 312 662 € (range 162 493€ - 583 454€). With an EBITDA of 63 834€, 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 AU 235 with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of AU 235 in 2024 is 541 k€.
Yes, AU 235 generated a net profit of 34 k€ in 2024.
The headquarters of AU 235 is located in LILLE (59000), in the department Nord.
The tax return of AU 235 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).
AU 235 operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.