EFB : revenue, balance sheet and financial ratios

EFB is a French company founded 17 years ago, specialized in the sector Restauration traditionnelle. Based in ETRETAT (76790), this company of category PME shows in 2022 a revenue of 1.6 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 - EFB (SIREN 509112330)
Indicator 2024 2023 2022 2021 2021 2020 2019 2018 2017
Revenue N/C N/C 1 555 356 € 809 875 € 891 531 € 927 603 € 994 922 € 877 891 € 843 928 €
Net income 299 469 € 403 896 € 465 908 € 157 577 € 285 377 € 75 347 € 112 828 € 99 747 € 25 639 €
EBITDA N/C N/C 657 351 € 236 335 € 410 039 € 108 242 € 173 469 € 167 297 € 54 709 €
Net margin N/C N/C 30.0% 19.5% 32.0% 8.1% 11.3% 11.4% 3.0%

Revenue and income statement

In 2024, EFB generates positive net income of 299 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 26 k€ -> 299 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

299 469 €

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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 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 92%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2024) ?
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

91.931%

Asset age ratio (2024) ?
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

38.7%

Solvency indicators evolution
EFB

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Excellent

In 2024, the debt ratio of EFB (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
91.93% 2024
2022
2023
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Excellent

In 2024, the financial autonomy of EFB (91.9%) 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 2022
2022
Q1: -0.57 years
Med: 0.5 years
Q3: 3.45 years
Good

In 2022, the repayment capacity of EFB (0.01) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 760.32. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

760.318

Liquidity indicators evolution
EFB

Sector positioning

Liquidity ratio
760.32 2024
2022
2023
2024
Q1: 62.72
Med: 130.92
Q3: 251.33
Excellent

In 2024, the liquidity ratio of EFB (760.32) 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
0.01x 2022
2022
Q1: -0.42x
Med: 0.37x
Q3: 4.22x
Average

In 2022, the interest coverage of EFB (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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2024) ?
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 (2024) ?
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 (2024) ?
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 (2024) ?
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
EFB

Positioning of EFB in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 698 transactions of similar company sales in 2024, the value of EFB is estimated at 2 082 538 € (range 1 039 316€ - 4 715 675€). 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 2024
698 transactions
1039k€ 2082k€ 4715k€
2 082 538 € Range: 1 039 316€ - 4 715 675€
NAF 5 année 2024

Valuation method used

Net Income Multiple
299 469 € × 7.0x = 2 082 538 €
Range: 1 039 316€ - 4 715 676€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 698 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 EFB with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about EFB

What is the revenue of EFB ?

The revenue of EFB in 2022 is 1.6 M€.

Is EFB profitable?

Yes, EFB generated a net profit of 299 k€ in 2024.

Where is the headquarters of EFB ?

The headquarters of EFB is located in ETRETAT (76790), in the department Seine-Maritime.

Where to find the tax return of EFB ?

The tax return of EFB 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 EFB operate?

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