AU 51 : revenue, balance sheet and financial ratios

AU 51 is a French company founded 16 years ago, specialized in the sector Restauration traditionnelle. Based in LILLE (59800), this company of category PME shows in 2022 a revenue of 764 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

Financial history - AU 51 (SIREN 518873450)
Indicator 2025 2024 2022 2021 2020 2019 2018 2017
Revenue N/C N/C 763 593 € 232 005 € 806 466 € 710 428 € 703 757 € N/C
Net income 145 670 € 132 755 € 61 513 € -11 527 € 97 022 € 18 945 € -47 976 € 58 253 €
EBITDA N/C N/C 124 010 € -675 € 137 320 € 68 925 € 92 366 € N/C
Net margin N/C N/C 8.1% -5.0% 12.0% 2.7% -6.8% N/C

Revenue and income statement

In 2025, AU 51 generates positive net income of 146 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 58 k€ -> 146 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

145 670 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 126%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

126.397%

Financial autonomy (2025) ?
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

33.652%

Asset age ratio (2025) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

43.8%

Solvency indicators evolution
AU 51

Sector positioning

Debt ratio
126.4 2025
2022
2024
2025
Q1: 3.47
Med: 26.36
Q3: 95.24
Average +13 pts over 3 years

In 2025, the debt ratio of AU 51 (126.40) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
33.65% 2025
2022
2024
2025
Q1: 11.54%
Med: 38.81%
Q3: 63.35%
Average -10 pts over 3 years

In 2025, the financial autonomy of AU 51 (33.6%) 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
0.53 years 2022
2022
Q1: -0.57 years
Med: 0.5 years
Q3: 3.45 years
Average

In 2022, the repayment capacity of AU 51 (0.53) 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 109.63. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

109.631

Liquidity indicators evolution
AU 51

Sector positioning

Liquidity ratio
109.63 2025
2022
2024
2025
Q1: 77.62
Med: 152.17
Q3: 276.98
Average +12 pts over 3 years

In 2025, the liquidity ratio of AU 51 (109.63) 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.

Interest coverage
0.33x 2022
2022
Q1: -0.42x
Med: 0.37x
Q3: 4.22x
Average

In 2022, the interest coverage of AU 51 (0.3x) 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 (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
AU 51

Positioning of AU 51 in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 557 transactions of similar company sales in 2025, the value of AU 51 is estimated at 822 878 € (range 465 469€ - 1 863 681€). 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 value 2025
557 transactions
465k€ 822k€ 1863k€
822 878 € Range: 465 469€ - 1 863 681€
NAF 5 année 2025

Valuation method used

Net Income Multiple
145 670 € × 5.6x = 822 878 €
Range: 465 469€ - 1 863 681€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

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.

  • 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 AU 51 with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about AU 51

What is the revenue of AU 51 ?

The revenue of AU 51 in 2022 is 764 k€.

Is AU 51 profitable?

Yes, AU 51 generated a net profit of 146 k€ in 2025.

Where is the headquarters of AU 51 ?

The headquarters of AU 51 is located in LILLE (59800), in the department Nord.

Where to find the tax return of AU 51 ?

The tax return of AU 51 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 AU 51 operate?

AU 51 operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.