SIREN : 820894095
BLUE NIGHT is a French company founded 10 years ago, specialized in the sector Débits de boissons. Based in TROUVILLE-SUR-MER (14360), this company of category PME shows in 2024 a revenue of 50 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 | 2022 | 2021 | 2020 | 2019 | 2017 |
|---|---|---|---|---|---|---|
| Revenue | 50 016 € | 47 341 € | 48 136 € | 41 555 € | 230 480 € | 26 232 € |
| Net income | 16 250 € | 18 362 € | 17 264 € | 9 924 € | 37 484 € | -510 € |
| EBITDA | 18 931 € | 20 208 € | 21 379 € | 11 683 € | 45 362 € | -461 € |
| Net margin | 32.5% | 38.8% | 35.9% | 23.9% | 16.3% | -1.9% |
In 2024, BLUE NIGHT achieves revenue of 50 k€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.7%. Vs 2022: +6%. After deducting consumption (0 €), gross margin stands at 50 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 19 k€, representing 37.8% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -6%, reducing margin by 4.8 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 16 k€, i.e. 32.5% of revenue. This profit can be retained or distributed to shareholders.
50 016 €
50 016 €
18 931 €
18 930 €
16 250 €
37.9%
The debt ratio (= Financial debt / Equity x 100) stands at 105%. 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 3.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 32.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
105.483%
32.768%
32.49%
3.877
In 2024, the debt ratio of BLUE NIGHT (105.48) 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 BLUE NIGHT (32.8%) 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 BLUE NIGHT (3.88) 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 305.94. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
305.939
0.0
In 2024, the liquidity ratio of BLUE NIGHT (305.94) 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 BLUE NIGHT (0.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. Favorable situation: supplier credit is longer than customer credit by 13 days. WCR is negative (-394 days): operations structurally generate cash. Notable WCR improvement over the period (-4020%), freeing up cash.
-54 691 €
12 j
25 j
0 j
-394 j
Based on 156 transactions of similar company sales in 2024, the value of BLUE NIGHT is estimated at 107 003 € (range 68 338€ - 166 072€). With an EBITDA of 18 931€, 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 BLUE NIGHT with other companies in the same sector:
The revenue of BLUE NIGHT in 2024 is 50 k€.
Yes, BLUE NIGHT generated a net profit of 16 k€ in 2024.
The headquarters of BLUE NIGHT is located in TROUVILLE-SUR-MER (14360), in the department Calvados.
The tax return of BLUE NIGHT 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).
BLUE NIGHT operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.