SIREN : 451070619
ENTRE TERRE ET MER is a French company founded 22 years ago, specialized in the sector Restauration traditionnelle. Based in LANDERNEAU (29800), this company of category PME shows in 2018 a revenue of 197 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 | 2018 | 2017 |
|---|---|---|
| Revenue | 197 466 € | 189 099 € |
| Net income | 17 961 € | 25 322 € |
| EBITDA | 12 165 € | 13 365 € |
| Net margin | 9.1% | 13.4% |
In 2018, ENTRE TERRE ET MER achieves revenue of 197 k€. Vs 2017: +4%. After deducting consumption (60 k€), gross margin stands at 138 k€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 6.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 18 k€, i.e. 9.1% of revenue. This profit can be retained or distributed to shareholders.
197 466 €
137 912 €
12 165 €
10 160 €
17 961 €
6.2%
The debt ratio (= Financial debt / Equity x 100) stands at 213%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
213.292%
26.702%
9.707%
2.917
4.4%
In 2018, the debt ratio of ENTRE TERRE ET MER (213.29) 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 2018, the financial autonomy of ENTRE TERRE ET MER (26.7%) 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 2018, the repayment capacity of ENTRE TERRE ET MER (2.92) 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 253.88. 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 13.2x. Operating income very largely covers interest expenses: high safety margin.
253.883
13.202
In 2018, the liquidity ratio of ENTRE TERRE ET MER (253.88) 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.
In 2018, the interest coverage of ENTRE TERRE ET MER (13.2x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-1 days): operations structurally generate cash.
-717 €
0 j
24 j
5 j
-1 j
Based on 1098 transactions of similar company sales in 2018, the value of ENTRE TERRE ET MER is estimated at 116 976 € (range 68 833€ - 183 114€). With an EBITDA of 12 165€, the sector multiple of 7.0x is applied. The price/revenue ratio is 0.68x (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 1098 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 ENTRE TERRE ET MER with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of ENTRE TERRE ET MER in 2018 is 197 k€.
Yes, ENTRE TERRE ET MER generated a net profit of 18 k€ in 2018.
The headquarters of ENTRE TERRE ET MER is located in LANDERNEAU (29800), in the department Finistere.
The tax return of ENTRE TERRE ET MER 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).
ENTRE TERRE ET MER operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.