SIREN : 840927875
ETOILE is a French company founded 7 years ago, specialized in the sector Restauration de type rapide. Based in MONTREUIL (93100), this company of category PME shows in 2024 a revenue of 256 k€. 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 | 2021 | 2020 | 2019 |
|---|---|---|---|---|---|---|
| Revenue | 256 448 € | 249 676 € | 167 141 € | 93 640 € | 91 924 € | 157 255 € |
| Net income | 19 289 € | 41 589 € | 12 199 € | -10 610 € | -21 625 € | 1 683 € |
| EBITDA | 27 155 € | 48 035 € | 14 865 € | -12 782 € | -22 001 € | 5 209 € |
| Net margin | 7.5% | 16.7% | 7.3% | -11.3% | -23.5% | 1.1% |
In 2024, ETOILE achieves revenue of 256 k€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.3%. Vs 2023: +3%. After deducting consumption (115 k€), gross margin stands at 141 k€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 27 k€, representing 10.6% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -43%, reducing margin by 8.7 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 19 k€, i.e. 7.5% of revenue. This profit can be retained or distributed to shareholders.
256 448 €
140 983 €
27 155 €
23 693 €
19 289 €
10.6%
The debt ratio (= Financial debt / Equity x 100) stands at 6%. 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 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 8.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
5.863%
1.797%
8.682%
0.0
16.9%
In 2024, the debt ratio of ETOILE (5.86) 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 ETOILE (1.8%) 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 (0.00) 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 76.75. 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 1.0x. Coverage is limited: any activity downturn would jeopardize interest payments.
76.751
1.046
In 2024, the liquidity ratio of ETOILE (76.75) 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 2024, the interest coverage of ETOILE (1.1x) 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: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-96 days): operations structurally generate cash. Over 2019-2024, WCR increased by +24%, requiring additional financing.
-68 490 €
21 j
27 j
13 j
-96 j
Based on 698 transactions of similar company sales in 2024, the value of ETOILE is estimated at 143 956 € (range 74 960€ - 269 408€). With an EBITDA of 27 155€, 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 with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of ETOILE in 2024 is 256 k€.
Yes, ETOILE generated a net profit of 19 k€ in 2024.
The headquarters of ETOILE is located in MONTREUIL (93100), in the department Seine-Saint-Denis.
The tax return of ETOILE 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 operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.