SIREN : 807467212
ENTRE TERRE ET MER is a French company founded 11 years ago, specialized in the sector Restauration traditionnelle. Based in ARLES (13104), this company of category PME shows in 2023 a revenue of 729 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 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 728 531 € | 722 163 € | 365 710 € | 397 330 € | 666 066 € | 648 694 € | 723 671 € | 755 166 € | 860 046 € |
| Net income | -45 046 € | 14 117 € | 4 460 € | 1 421 € | 6 821 € | 8 423 € | 4 884 € | 722 € | 10 365 € |
| EBITDA | 36 722 € | 83 242 € | 62 244 € | 7 953 € | 72 112 € | 63 355 € | 80 869 € | 92 799 € | 110 811 € |
| Net margin | -6.2% | 2.0% | 1.2% | 0.4% | 1.0% | 1.3% | 0.7% | 0.1% | 1.2% |
In 2023, ENTRE TERRE ET MER achieves revenue of 729 k€. Activity remains stable over the period (CAGR: -2.1%). Vs 2022: +1%. After deducting consumption (245 k€), gross margin stands at 484 k€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 37 k€, representing 5.0% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -56%, reducing margin by 6.5 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -45 k€ (-6.2% of revenue), which will impact equity.
728 531 €
484 025 €
36 722 €
-43 259 €
-45 046 €
5.0%
The debt ratio (= Financial debt / Equity x 100) stands at 853%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
853.415%
4.886%
-0.851%
-22.249
38.8%
In 2023, the debt ratio of ENTRE TERRE ET MER (853.41) 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 2023, the financial autonomy of ENTRE TERRE ET MER (4.9%) 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 2023, the repayment capacity of ENTRE TERRE ET MER (-22.25) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 39.67. 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 5.0x. Operating income very largely covers interest expenses: high safety margin.
39.675
5.027
In 2023, the liquidity ratio of ENTRE TERRE ET MER (39.67) 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 2023, the interest coverage of ENTRE TERRE ET MER (5.0x) 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: 103 days. Excellent situation: suppliers finance 103 days of the operating cycle (retail model). Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 8 days of revenue, i.e. 16 k€ to permanently finance. Over 2015-2023, WCR increased by +272%, requiring additional financing.
15 875 €
0 j
103 j
5 j
8 j
Based on 689 transactions of similar company sales in 2023, the value of ENTRE TERRE ET MER is estimated at 323 869 € (range 183 351€ - 555 698€). With an EBITDA of 36 722€, 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 729 k€.
ENTRE TERRE ET MER recorded a net loss in 2023.
The headquarters of ENTRE TERRE ET MER is located in ARLES (13104), in the department Bouches-du-Rhone.
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.