SIREN : 512325861
ETOILE DE CHINE is a French company founded 17 years ago, specialized in the sector Débits de boissons. Based in CHARLEVILLE-MEZIERES (08000), this company of category PME shows in 2023 a revenue of 336 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 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 335 805 € | 324 215 € | 211 725 € | 248 408 € | 340 352 € | 336 500 € | 342 055 € |
| Net income | 291 € | 10 523 € | 83 011 € | -12 003 € | 7 460 € | 8 958 € | 17 848 € |
| EBITDA | -1 079 € | 7 194 € | 60 004 € | -12 921 € | 5 932 € | 7 878 € | 18 166 € |
| Net margin | 0.1% | 3.2% | 39.2% | -4.8% | 2.2% | 2.7% | 5.2% |
In 2023, ETOILE DE CHINE achieves revenue of 336 k€. Activity remains stable over the period (CAGR: -0.3%). Vs 2022: +4%. After deducting consumption (147 k€), gross margin stands at 188 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1 k€, representing -0.3% of revenue. Warning negative scissor effect: despite revenue change (+4%), EBITDA varies by -115%, reducing margin by 2.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 291 €, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.
335 805 €
188 446 €
-1 079 €
291 €
291 €
-0.3%
The debt ratio (= Financial debt / Equity x 100) stands at 8%. 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 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 1.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
7.934%
6.453%
1.172%
0.0
13.0%
In 2023, the debt ratio of ETOILE DE CHINE (7.93) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of ETOILE DE CHINE (6.5%) 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 2023, the repayment capacity of ETOILE DE CHINE (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 200.28. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
200.278
0.0
In 2023, the liquidity ratio of ETOILE DE CHINE (200.28) 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 2023, the interest coverage of ETOILE DE CHINE (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-44 days): operations structurally generate cash. Over 2016-2023, WCR increased by +57%, requiring additional financing.
-40 894 €
0 j
12 j
10 j
-44 j
Based on 123 transactions of similar company sales in 2023, the value of ETOILE DE CHINE is estimated at 196 710 € (range 128 144€ - 297 646€). The price/revenue ratio is 0.97x (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 123 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 DE CHINE with other companies in the same sector:
The revenue of ETOILE DE CHINE in 2023 is 336 k€.
Yes, ETOILE DE CHINE generated a net profit of 291€ in 2023.
The headquarters of ETOILE DE CHINE is located in CHARLEVILLE-MEZIERES (08000), in the department Ardennes.
The tax return of ETOILE DE CHINE 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 DE CHINE operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.