EAT&DRINK&ENTERTAINMENT&DEVELOPMENT : revenue, balance sheet and financial ratios

EAT&DRINK&ENTERTAINMENT&DEVELOPMENT is a French company founded 25 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in PARIS (75012), this company of category PME shows in 2021 a revenue of 2 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 - EAT&DRINK&ENTERTAINMENT&DEVELOPMENT (SIREN 431771005)
Indicator 2022 2021 2020 2019 2018 2016
Revenue N/C 1 780 € 117 712 € 214 134 € 271 668 € 263 728 €
Net income -3 012 823 € 29 009 € 7 297 986 € -16 311 € 28 114 € 75 983 €
EBITDA -10 030 € -18 440 € -45 857 € -3 192 € 54 299 € 80 476 €
Net margin N/C 1629.7% 6199.9% -7.6% 10.3% 28.8%

Revenue and income statement

In 2022, EAT&DRINK&ENTERTAINMENT&DEVELOPMENT records a net loss of 3.0 M€. This deficit will reduce equity on the balance sheet.

EBITDA (2022) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-10 030 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-9 906 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-3 012 823 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 3%. 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 96%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 16.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

3.473%

Financial autonomy (2022) ?
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

95.752%

Repayment capacity (2022) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

16.221

Asset age ratio (2022) ?
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

77.5%

Solvency indicators evolution
EAT&DRINK&ENTERTAINMENT&DEVELOPMENT

Sector positioning

Debt ratio
3.47 2022
2020
2021
2022
Q1: 0.0
Med: 5.46
Q3: 55.74
Good +7 pts over 3 years

In 2022, the debt ratio of EAT&DRINK&ENTERTAINMENT&D... (3.47) 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
95.75% 2022
2020
2021
2022
Q1: 6.67%
Med: 40.69%
Q3: 75.56%
Excellent

In 2022, the financial autonomy of EAT&DRINK&ENTERTAINMENT&D... (95.8%) 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
16.22 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.02 years
Average +50 pts over 3 years

In 2022, the repayment capacity of EAT&DRINK&ENTERTAINMENT&D... (16.22) 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 591.48. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

591.483

Interest coverage (2022) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-29921.515

Liquidity indicators evolution
EAT&DRINK&ENTERTAINMENT&DEVELOPMENT

Sector positioning

Liquidity ratio
591.48 2022
2020
2021
2022
Q1: 135.79
Med: 283.99
Q3: 749.58
Good +8 pts over 3 years

In 2022, the liquidity ratio of EAT&DRINK&ENTERTAINMENT&D... (591.48) 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.

Interest coverage
-29921.51x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.31x
Watch

In 2022, the interest coverage of EAT&DRINK&ENTERTAINMENT&D... (-29921.5x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 3101 days. Excellent situation: suppliers finance 3101 days of the operating cycle (retail model).

Operating WCR (2022) ?
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 (2022) ?
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 (2022) ?
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

3101 j

Inventory turnover (2022) ?
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
EAT&DRINK&ENTERTAINMENT&DEVELOPMENT

Positioning of EAT&DRINK&ENTERTAINMENT&DEVELOPMENT in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Similar companies (Conseil pour les affaires et autres conseils de gestion)

Compare EAT&DRINK&ENTERTAINMENT&DEVELOPMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about EAT&DRINK&ENTERTAINMENT&DEVELOPMENT

What is the revenue of EAT&DRINK&ENTERTAINMENT&DEVELOPMENT ?

The revenue of EAT&DRINK&ENTERTAINMENT&DEVELOPMENT in 2021 is 2 k€.

Is EAT&DRINK&ENTERTAINMENT&DEVELOPMENT profitable?

EAT&DRINK&ENTERTAINMENT&DEVELOPMENT recorded a net loss in 2022.

Where is the headquarters of EAT&DRINK&ENTERTAINMENT&DEVELOPMENT ?

The headquarters of EAT&DRINK&ENTERTAINMENT&DEVELOPMENT is located in PARIS (75012), in the department Paris.

Where to find the tax return of EAT&DRINK&ENTERTAINMENT&DEVELOPMENT ?

The tax return of EAT&DRINK&ENTERTAINMENT&DEVELOPMENT 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 EAT&DRINK&ENTERTAINMENT&DEVELOPMENT operate?

EAT&DRINK&ENTERTAINMENT&DEVELOPMENT operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.