EPICERIES TERRES DE NATURES LYON HALLES : revenue, balance sheet and financial ratios

EPICERIES TERRES DE NATURES LYON HALLES is a French company founded 18 years ago, specialized in the sector Restauration traditionnelle. Based in LYON (69003), this company of category ETI shows in 2019 a revenue of 480 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

Financial history - EPICERIES TERRES DE NATURES LYON HALLES (SIREN 502178858)
Indicator 2019 2018 2017 2016
Revenue 479 786 € 477 150 € 517 422 € 516 681 €
Net income 890 € 818 € 21 414 € 1 851 €
EBITDA 38 577 € 31 144 € 45 734 € 28 979 €
Net margin 0.2% 0.2% 4.1% 0.4%

Revenue and income statement

In 2019, EPICERIES TERRES DE NATURES LYON HALLES achieves revenue of 480 k€. Activity remains stable over the period (CAGR: -2.4%). Vs 2018: +1%. After deducting consumption (177 k€), gross margin stands at 303 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 39 k€, representing 8.0% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 890 €, i.e. 0.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

479 786 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

303 090 €

EBITDA (2019) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

38 577 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

6 464 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

890 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.0%

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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 165%. 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 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 6.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

164.916%

Financial autonomy (2019) ?
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

19.952%

Cash flow / Revenue (2019) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

6.885%

Repayment capacity (2019) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

4.583

Asset age ratio (2019) ?
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

33.3%

Solvency indicators evolution
EPICERIES TERRES DE NATURES LYON HALLES

Sector positioning

Debt ratio
164.92 2019
2017
2018
2019
Q1: 0.59
Med: 37.02
Q3: 162.42
Average +13 pts over 3 years

In 2019, the debt ratio of EPICERIES TERRES DE NATUR... (164.92) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
19.95% 2019
2017
2018
2019
Q1: 8.63%
Med: 33.57%
Q3: 59.59%
Average

In 2019, the financial autonomy of EPICERIES TERRES DE NATUR... (19.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
4.58 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.49 years
Q3: 3.0 years
Average +7 pts over 3 years

In 2019, the repayment capacity of EPICERIES TERRES DE NATUR... (4.58) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 36.83. 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 13.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2019) ?
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

36.826

Interest coverage (2019) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

13.941

Liquidity indicators evolution
EPICERIES TERRES DE NATURES LYON HALLES

Sector positioning

Liquidity ratio
36.83 2019
2017
2018
2019
Q1: 47.44
Med: 99.7
Q3: 189.09
Average

In 2019, the liquidity ratio of EPICERIES TERRES DE NATUR... (36.83) 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.

Interest coverage
13.94x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.79x
Q3: 5.37x
Excellent

In 2019, the interest coverage of EPICERIES TERRES DE NATUR... (13.9x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 213 days. Excellent situation: suppliers finance 206 days of the operating cycle (retail model). Inventory turnover is 40 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 34 days of revenue, i.e. 45 k€ to permanently finance. Over 2016-2019, WCR increased by +183%, requiring additional financing.

Operating WCR (2019) ?
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

44 754 €

Customer credit (2019) ?
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

7 j

Supplier credit (2019) ?
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

213 j

Inventory turnover (2019) ?
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

40 j

WCR in days of revenue (2019) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

34 j

WCR and payment terms evolution
EPICERIES TERRES DE NATURES LYON HALLES

Positioning of EPICERIES TERRES DE NATURES LYON HALLES in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 1033 transactions of similar company sales in 2019, the value of EPICERIES TERRES DE NATURES LYON HALLES is estimated at 230 469 € (range 145 143€ - 357 310€). With an EBITDA of 38 577€, the sector multiple of 6.8x 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.

Estimated enterprise value 2019
1033 transactions
145k€ 230k€ 357k€
230 469 € Range: 145 143€ - 357 310€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
38 577 € × 6.8x
Estimation 261 056 €
159 602€ - 440 880€
Revenue Multiple 30%
479 786 € × 0.68x
Estimation 327 608 €
214 957€ - 445 696€
Net Income Multiple 20%
890 € × 9.3x
Estimation 8 295 €
4 274€ - 15 808€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 1033 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 EPICERIES TERRES DE NATURES LYON HALLES with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about EPICERIES TERRES DE NATURES LYON HALLES

What is the revenue of EPICERIES TERRES DE NATURES LYON HALLES ?

The revenue of EPICERIES TERRES DE NATURES LYON HALLES in 2019 is 480 k€.

Is EPICERIES TERRES DE NATURES LYON HALLES profitable?

Yes, EPICERIES TERRES DE NATURES LYON HALLES generated a net profit of 890€ in 2019.

Where is the headquarters of EPICERIES TERRES DE NATURES LYON HALLES ?

The headquarters of EPICERIES TERRES DE NATURES LYON HALLES is located in LYON (69003), in the department Rhone.

Where to find the tax return of EPICERIES TERRES DE NATURES LYON HALLES ?

The tax return of EPICERIES TERRES DE NATURES LYON HALLES 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 EPICERIES TERRES DE NATURES LYON HALLES operate?

EPICERIES TERRES DE NATURES LYON HALLES operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.