SIREN : 722009024
ETNA is a French company founded 54 years ago, specialized in the sector Restauration traditionnelle. Based in PARIS (75005), this company of category PME shows in 2024 a revenue of 1.1 M€. 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 | 2024 | 2018 | 2016 |
|---|---|---|---|
| Revenue | 1 117 805 € | 710 028 € | N/C |
| Net income | 51 111 € | 74 681 € | -150 201 € |
| EBITDA | 68 587 € | 157 613 € | -477 374 € |
| Net margin | 4.6% | 10.5% | N/C |
In 2024, ETNA achieves revenue of 1.1 M€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.9%. Vs 2018, growth of +57% (710 k€ -> 1.1 M€). After deducting consumption (316 k€), gross margin stands at 801 k€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 69 k€, representing 6.1% of revenue. Warning negative scissor effect: despite revenue change (+57%), EBITDA varies by -56%, reducing margin by 16.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 51 k€, i.e. 4.6% of revenue. This profit can be retained or distributed to shareholders.
1 117 805 €
801 488 €
68 587 €
49 745 €
51 111 €
6.1%
The debt ratio (= Financial debt / Equity x 100) stands at 24%. 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 63%. 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 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
23.838%
62.941%
6.26%
1.398
15.7%
In 2024, the debt ratio of ETNA (23.84) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of ETNA (62.9%) 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 2024, the repayment capacity of ETNA (1.40) 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 255.54. 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 2.8x. Financial charges are adequately covered by operations.
255.54
2.826
In 2024, the liquidity ratio of ETNA (255.54) 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 2024, the interest coverage of ETNA (2.8x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. Excellent situation: suppliers finance 36 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 19 days of revenue, i.e. 58 k€ to permanently finance.
57 511 €
1 j
37 j
5 j
19 j
Based on 698 transactions of similar company sales in 2024, the value of ETNA is estimated at 447 285 € (range 237 673€ - 806 315€). With an EBITDA of 68 587€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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 698 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 ETNA with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of ETNA in 2024 is 1.1 M€.
Yes, ETNA generated a net profit of 51 k€ in 2024.
The headquarters of ETNA is located in PARIS (75005), in the department Paris.
The tax return of ETNA 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).
ETNA operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.