SIREN : 480927342
BOTH is a French company founded 21 years ago, specialized in the sector Restauration traditionnelle. Based in LAVOURS (01350), this company of category PME shows in 2019 a revenue of 819 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 | 2021 | 2019 | 2018 |
|---|---|---|---|
| Revenue | N/C | 818 674 € | 897 844 € |
| Net income | 100 307 € | 35 796 € | 70 972 € |
| EBITDA | N/C | 56 372 € | 112 691 € |
| Net margin | N/C | 4.4% | 7.9% |
In 2021, BOTH generates positive net income of 100 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2021: 71 k€ -> 100 k€.
100 307 €
The debt ratio (= Financial debt / Equity x 100) stands at 101%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory.
101.364%
26.783%
46.7%
In 2021, the debt ratio of BOTH (101.36) 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 2021, the financial autonomy of BOTH (26.8%) 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 2019, the repayment capacity of BOTH (2.19) 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 138.69. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
138.695
In 2021, the liquidity ratio of BOTH (138.69) 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 2019, the interest coverage of BOTH (6.0x) 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: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 408 days. Excellent situation: suppliers finance 383 days of the operating cycle (retail model).
0 €
25 j
408 j
0 j
Based on 663 transactions of similar company sales in 2021, the value of BOTH is estimated at 713 333 € (range 343 350€ - 1 356 228€). 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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 663 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 BOTH with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of BOTH in 2019 is 819 k€.
Yes, BOTH generated a net profit of 100 k€ in 2021.
The headquarters of BOTH is located in LAVOURS (01350), in the department Ain.
The tax return of BOTH 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).
BOTH operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.