BREAKFAST LUNCH AND DINNER : revenue, balance sheet and financial ratios

BREAKFAST LUNCH AND DINNER is a French company founded 15 years ago, specialized in the sector Production de films institutionnels et publicitaires. Based in SURESNES (92150), this company of category PME shows in 2017 a revenue of 1.1 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

Financial history - BREAKFAST LUNCH AND DINNER (SIREN 530020817)
Indicator 2021 2017 2016
Revenue N/C 1 057 509 € 1 095 176 €
Net income 190 137 € 24 532 € 91 688 €
EBITDA N/C 48 240 € 137 510 €
Net margin N/C 2.3% 8.4%

Revenue and income statement

In 2021, BREAKFAST LUNCH AND DINNER generates positive net income of 190 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2021: 92 k€ -> 190 k€.

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

190 137 €

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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 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 79%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.244%

Financial autonomy (2021) ?
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

79.322%

Asset age ratio (2021) ?
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

30.4%

Solvency indicators evolution
BREAKFAST LUNCH AND DINNER

Sector positioning

Debt ratio
0.24 2021
2016
2017
2021
Q1: 0.0
Med: 9.79
Q3: 65.5
Good -10 pts over 3 years

In 2021, the debt ratio of BREAKFAST LUNCH AND DINNER (0.24) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
79.32% 2021
2016
2017
2021
Q1: 6.99%
Med: 32.38%
Q3: 59.84%
Excellent

In 2021, the financial autonomy of BREAKFAST LUNCH AND DINNER (79.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.01 years 2017
2016
2017
Q1: 0.0 years
Med: 0.0 years
Q3: 0.47 years
Average

In 2017, the repayment capacity of BREAKFAST LUNCH AND DINNER (0.01) 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 461.05. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

461.051

Liquidity indicators evolution
BREAKFAST LUNCH AND DINNER

Sector positioning

Liquidity ratio
461.05 2021
2016
2017
2021
Q1: 135.6
Med: 235.82
Q3: 400.48
Excellent +17 pts over 3 years

In 2021, the liquidity ratio of BREAKFAST LUNCH AND DINNER (461.05) 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.

Interest coverage
0.02x 2017
2016
2017
Q1: 0.0x
Med: 0.0x
Q3: 0.69x
Good

In 2017, the interest coverage of BREAKFAST LUNCH AND DINNER (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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 (2021) ?
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 (2021) ?
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 (2021) ?
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 (2021) ?
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
BREAKFAST LUNCH AND DINNER

Positioning of BREAKFAST LUNCH AND DINNER in its sector

Comparison with sector Production de films institutionnels et publicitaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 57 360€ to 917 879€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
57k€ 176k€ 917k€
176 252 € Range: 57 360€ - 917 879€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 28 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 (Production de films institutionnels et publicitaires)

Compare BREAKFAST LUNCH AND DINNER with other companies in the same sector:

Voir toutes les statistiques du secteur Production de films institutionnels et publicitaires

Frequently asked questions about BREAKFAST LUNCH AND DINNER

What is the revenue of BREAKFAST LUNCH AND DINNER ?

The revenue of BREAKFAST LUNCH AND DINNER in 2017 is 1.1 M€.

Is BREAKFAST LUNCH AND DINNER profitable?

Yes, BREAKFAST LUNCH AND DINNER generated a net profit of 190 k€ in 2021.

Where is the headquarters of BREAKFAST LUNCH AND DINNER ?

The headquarters of BREAKFAST LUNCH AND DINNER is located in SURESNES (92150), in the department Hauts-de-Seine.

Where to find the tax return of BREAKFAST LUNCH AND DINNER ?

The tax return of BREAKFAST LUNCH AND DINNER 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 BREAKFAST LUNCH AND DINNER operate?

BREAKFAST LUNCH AND DINNER operates in the sector Production de films institutionnels et publicitaires (NAF code 59.11B). See the 'Sector positioning' section above to compare the company with its competitors.