SIREN : 528375025
ENTRE TERRE ET MER is a French company founded 15 years ago, specialized in the sector Restauration traditionnelle. Based in SAINT-HILAIRE-DE-RIEZ (85270), this company of category PME shows in 2023 a revenue of 723 k€. 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 | 2023 | 2022 |
|---|---|---|
| Revenue | 722 742 € | 795 209 € |
| Net income | -1 925 € | 64 379 € |
| EBITDA | 25 266 € | 88 416 € |
| Net margin | -0.3% | 8.1% |
In 2023, ENTRE TERRE ET MER achieves revenue of 723 k€. Slight decline of -9% vs 2022. After deducting consumption (238 k€), gross margin stands at 485 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 25 k€, representing 3.5% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -71%, reducing margin by 7.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -2 k€ (-0.3% of revenue), which will impact equity.
722 742 €
484 909 €
25 266 €
9 277 €
-1 925 €
3.5%
The debt ratio (= Financial debt / Equity x 100) stands at 22%. 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 74%. 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 7.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
22.499%
74.409%
1.948%
7.439
32.0%
In 2023, the debt ratio of ENTRE TERRE ET MER (22.50) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of ENTRE TERRE ET MER (74.4%) 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.
In 2023, the repayment capacity of ENTRE TERRE ET MER (7.44) 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 442.26. 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 3.5x. Financial charges are adequately covered by operations.
442.265
3.463
In 2023, the liquidity ratio of ENTRE TERRE ET MER (442.26) 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 2023, the interest coverage of ENTRE TERRE ET MER (3.5x) 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) 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 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 16 days of revenue, i.e. 32 k€ to permanently finance.
31 569 €
0 j
24 j
20 j
16 j
Based on 689 transactions of similar company sales in 2023, the value of ENTRE TERRE ET MER is estimated at 277 394 € (range 158 222€ - 459 772€). With an EBITDA of 25 266€, the sector multiple of 6.3x is applied. The price/revenue ratio is 0.66x (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 689 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 2023 is 723 k€.
ENTRE TERRE ET MER recorded a net loss in 2023.
The headquarters of ENTRE TERRE ET MER is located in SAINT-HILAIRE-DE-RIEZ (85270), in the department Vendee.
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.