SIREN : 393658927
ENTR ACT FOLIES is a French company founded 32 years ago, specialized in the sector Restauration traditionnelle. Based in LA GARDE (83130), this company of category PME shows in 2024 a revenue of 2.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 2 373 712 € | 2 429 764 € | 2 284 448 € | N/C | N/C | N/C | N/C | N/C | N/C |
| Net income | 76 355 € | 64 258 € | -21 463 € | -104 161 € | -8 442 € | 977 726 € | 188 537 € | 171 341 € | 134 320 € |
| EBITDA | 388 722 € | 363 478 € | 250 413 € | N/C | N/C | N/C | N/C | N/C | N/C |
| Net margin | 3.2% | 2.6% | -0.9% | N/C | N/C | N/C | N/C | N/C | N/C |
In 2024, ENTR ACT FOLIES achieves revenue of 2.4 M€. Revenue is growing positively over 9 years (CAGR: +1.9%). Slight decline of -2% vs 2023. After deducting consumption (600 k€), gross margin stands at 1.8 M€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 389 k€, representing 16.4% of 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 76 k€, i.e. 3.2% of revenue. This profit can be retained or distributed to shareholders.
2 373 712 €
1 773 396 €
388 722 €
90 594 €
76 355 €
16.4%
The debt ratio (= Financial debt / Equity x 100) stands at 41%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
40.647%
37.074%
8.52%
1.004
42.3%
In 2024, the debt ratio of ENTR ACT FOLIES (40.65) 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 ENTR ACT FOLIES (37.1%) 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 ENTR ACT FOLIES (1.00) 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 88.94. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.
88.945
0.279
In 2024, the liquidity ratio of ENTR ACT FOLIES (88.94) 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 2024, the interest coverage of ENTR ACT FOLIES (0.3x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 133 days. Excellent situation: suppliers finance 133 days of the operating cycle (retail model). Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 46 days of revenue, i.e. 303 k€ to permanently finance.
302 648 €
0 j
133 j
2 j
46 j
Based on 698 transactions of similar company sales in 2024, the value of ENTR ACT FOLIES is estimated at 1 561 109 € (range 805 555€ - 2 900 879€). With an EBITDA of 388 722€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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 698 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 ENTR ACT FOLIES with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of ENTR ACT FOLIES in 2024 is 2.4 M€.
Yes, ENTR ACT FOLIES generated a net profit of 76 k€ in 2024.
The headquarters of ENTR ACT FOLIES is located in LA GARDE (83130), in the department Var.
The tax return of ENTR ACT FOLIES 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).
ENTR ACT FOLIES operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.