SIREN : 898012240
ETOILE 71 is a French company founded 5 years ago, specialized in the sector Restauration traditionnelle. Based in PARAY-LE-MONIAL (71600), this company of category PME shows in 2024 a revenue of 2.2 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 | 2023 | 2022 |
|---|---|---|---|
| Revenue | 2 215 589 € | 2 340 387 € | 2 185 491 € |
| Net income | 144 821 € | 238 088 € | 116 895 € |
| EBITDA | 364 202 € | 502 379 € | 329 843 € |
| Net margin | 6.5% | 10.2% | 5.3% |
In 2024, ETOILE 71 achieves revenue of 2.2 M€. Revenue is growing positively over 3 years (CAGR: +0.7%). Slight decline of -5% vs 2023. After deducting consumption (888 k€), gross margin stands at 1.3 M€, i.e. a rate of 60%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 364 k€, representing 16.4% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -28%, reducing margin by 5.0 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 145 k€, i.e. 6.5% of revenue. This profit can be retained or distributed to shareholders.
2 215 589 €
1 327 205 €
364 202 €
291 880 €
144 821 €
16.4%
The debt ratio (= Financial debt / Equity x 100) stands at 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 20%. 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 9.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
41.765%
20.121%
9.805%
0.668
67.2%
In 2024, the debt ratio of ETOILE 71 (41.77) 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 2024, the financial autonomy of ETOILE 71 (20.1%) 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 2024, the repayment capacity of ETOILE 71 (0.67) 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 140.93. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.
140.928
1.157
In 2024, the liquidity ratio of ETOILE 71 (140.93) 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 2024, the interest coverage of ETOILE 71 (1.2x) 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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-21 days): operations structurally generate cash. Over 2022-2024, WCR increased by +59%, requiring additional financing.
-126 776 €
5 j
20 j
1 j
-21 j
Based on 698 transactions of similar company sales in 2024, the value of ETOILE 71 is estimated at 1 563 125 € (range 804 774€ - 2 946 576€). With an EBITDA of 364 202€, 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 ETOILE 71 with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of ETOILE 71 in 2024 is 2.2 M€.
Yes, ETOILE 71 generated a net profit of 145 k€ in 2024.
The headquarters of ETOILE 71 is located in PARAY-LE-MONIAL (71600), in the department Saone-et-Loire.
The tax return of ETOILE 71 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).
ETOILE 71 operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.