SIREN : 792305526
ETA DU POINT DU JOUR is a French company founded 13 years ago, specialized in the sector Activités de soutien aux cultures. Based in NEVERS (58000), this company of category PME shows in 2022 a revenue of 47 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 | 2022 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 47 287 € | 48 794 € | 53 385 € | 41 008 € | 37 146 € | 43 468 € |
| Net income | 117 782 € | 764 € | 89 131 € | 718 € | -346 € | 8 070 € |
| EBITDA | 27 929 € | 41 148 € | 39 418 € | 32 286 € | 31 403 € | 32 571 € |
| Net margin | 249.1% | 1.6% | 167.0% | 1.8% | -0.9% | 18.6% |
In 2022, ETA DU POINT DU JOUR achieves revenue of 47 k€. Revenue is growing positively over 6 years (CAGR: +1.4%). Slight decline of -3% vs 2020. After deducting consumption (0 €), gross margin stands at 47 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 28 k€, representing 59.1% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -32%, reducing margin by 25.3 pts. This reflects costs rising faster than 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 118 k€, i.e. 249.1% of revenue. This profit can be retained or distributed to shareholders.
47 287 €
47 287 €
27 929 €
-21 300 €
117 782 €
59.1%
The debt ratio (= Financial debt / Equity x 100) stands at 89%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 353.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
88.749%
37.626%
353.209%
0.714
92.5%
In 2022, the debt ratio of ETA DU POINT DU JOUR (88.75) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2022, the financial autonomy of ETA DU POINT DU JOUR (37.6%) 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 2022, the repayment capacity of ETA DU POINT DU JOUR (0.71) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 196.50. 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 3.1x. Financial charges are adequately covered by operations.
196.496
3.09
In 2022, the liquidity ratio of ETA DU POINT DU JOUR (196.50) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2022, the interest coverage of ETA DU POINT DU JOUR (3.1x) 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: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 81 days. Excellent situation: suppliers finance 71 days of the operating cycle (retail model). WCR is negative (-411 days): operations structurally generate cash. Notable WCR improvement over the period (-56%), freeing up cash.
-54 004 €
10 j
81 j
0 j
-411 j
Based on 50 transactions of similar company sales
(all years),
the value of ETA DU POINT DU JOUR is estimated at
85 013 €
(range 34 920€ - 191 714€).
With an EBITDA of 27 929€, the sector multiple of 2.7x is applied.
The price/revenue ratio is 0.37x
(conservative valuation).
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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 50 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 ETA DU POINT DU JOUR with other companies in the same sector:
Voir toutes les statistiques du secteur Activités de soutien aux cultures
The revenue of ETA DU POINT DU JOUR in 2022 is 47 k€.
Yes, ETA DU POINT DU JOUR generated a net profit of 118 k€ in 2022.
The headquarters of ETA DU POINT DU JOUR is located in NEVERS (58000), in the department Nievre.
The tax return of ETA DU POINT DU JOUR 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).
ETA DU POINT DU JOUR operates in the sector Activités de soutien aux cultures (NAF code 01.61Z). See the 'Sector positioning' section above to compare the company with its competitors.