SIREN : 814319422
ETOILE CELESTE is a French company founded 10 years ago, specialized in the sector Restauration traditionnelle. Based in KINGERSHEIM (68260), this company of category PME shows in 2024 a revenue of 4.6 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 | 2020 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 4 618 036 € | N/C | 733 012 € | 1 626 375 € | 1 361 991 € | 909 545 € |
| Net income | 616 362 € | 250 € | -179 524 € | 66 310 € | 61 507 € | -32 178 € |
| EBITDA | 970 217 € | N/C | -39 514 € | 356 405 € | 196 421 € | 4 178 € |
| Net margin | 13.3% | N/C | -24.5% | 4.1% | 4.5% | -3.5% |
In 2024, ETOILE CELESTE achieves revenue of 4.6 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +22.5%. After deducting consumption (1.9 M€), gross margin stands at 2.8 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 970 k€, representing 21.0% of 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 616 k€, i.e. 13.3% of revenue. This profit can be retained or distributed to shareholders.
4 618 036 €
2 750 090 €
970 217 €
771 641 €
616 362 €
21.0%
The debt ratio (= Financial debt / Equity x 100) stands at 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 46%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 16.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
44.417%
45.5%
16.271%
0.59
45.6%
In 2024, the debt ratio of ETOILE CELESTE (44.42) 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 CELESTE (45.5%) 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 2024, the repayment capacity of ETOILE CELESTE (0.59) 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 165.25. 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 2.0x. Coverage is limited: any activity downturn would jeopardize interest payments.
165.254
1.995
In 2024, the liquidity ratio of ETOILE CELESTE (165.25) 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 CELESTE (2.0x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. Excellent situation: suppliers finance 54 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 33 days of revenue, i.e. 421 k€ to permanently finance. Over 2016-2024, WCR increased by +1334%, requiring additional financing.
420 842 €
4 j
58 j
5 j
33 j
Based on 698 transactions of similar company sales in 2024, the value of ETOILE CELESTE is estimated at 4 265 235 € (range 2 176 388€ - 8 252 433€). With an EBITDA of 970 217€, 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 CELESTE with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of ETOILE CELESTE in 2024 is 4.6 M€.
Yes, ETOILE CELESTE generated a net profit of 616 k€ in 2024.
The headquarters of ETOILE CELESTE is located in KINGERSHEIM (68260), in the department Haut-Rhin.
The tax return of ETOILE CELESTE 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 CELESTE operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.