ETOILE DE LA VALENTINE : revenue, balance sheet and financial ratios

ETOILE DE LA VALENTINE is a French company founded 25 years ago, specialized in the sector Autres intermédiaires du commerce en produits divers. Based in MARSEILLE (13008), this company of category PME shows in 2021 a revenue of 20 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ETOILE DE LA VALENTINE (SIREN 433232329)
Indicator 2022 2021 2020 2019
Revenue N/C 20 400 € 251 383 € 540 537 €
Net income -95 022 € -10 474 € 10 277 € -9 683 €
EBITDA -97 932 € -1 502 € 18 851 € 63 744 €
Net margin N/C -51.3% 4.1% -1.8%

Revenue and income statement

In 2022, ETOILE DE LA VALENTINE records a net loss of 95 k€. This deficit will reduce equity on the balance sheet.

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

-56 872 €

EBITDA (2022) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-97 932 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-101 133 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-95 022 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at -143%. 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%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-143.091%

Financial autonomy (2022) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

-62.826%

Repayment capacity (2022) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-19.077

Asset age ratio (2022) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

4.7%

Solvency indicators evolution
ETOILE DE LA VALENTINE

Sector positioning

Debt ratio
-143.09 2022
2020
2021
2022
Q1: 0.0
Med: 8.47
Q3: 62.27
Excellent

In 2022, the debt ratio of ETOILE DE LA VALENTINE (-143.09) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-62.83% 2022
2020
2021
2022
Q1: 8.2%
Med: 36.4%
Q3: 66.09%
Average

In 2022, the financial autonomy of ETOILE DE LA VALENTINE (-62.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-19.08 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.17 years
Excellent -60 pts over 3 years

In 2022, the repayment capacity of ETOILE DE LA VALENTINE (-19.08) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 130.29. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

130.29

Interest coverage (2022) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-8.916

Liquidity indicators evolution
ETOILE DE LA VALENTINE

Sector positioning

Liquidity ratio
130.29 2022
2020
2021
2022
Q1: 132.12
Med: 243.09
Q3: 477.2
Watch

In 2022, the liquidity ratio of ETOILE DE LA VALENTINE (130.29) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-8.92x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.99x
Watch -50 pts over 3 years

In 2022, the interest coverage of ETOILE DE LA VALENTINE (-8.9x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

Working capital requirement (WCR) and payment terms

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: 300 days. Excellent situation: suppliers finance 300 days of the operating cycle (retail model).

Operating WCR (2022) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

0 €

Customer credit (2022) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

0 j

Supplier credit (2022) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

300 j

Inventory turnover (2022) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR and payment terms evolution
ETOILE DE LA VALENTINE

Positioning of ETOILE DE LA VALENTINE in its sector

Comparison with sector Autres intermédiaires du commerce en produits divers

Similar companies (Autres intermédiaires du commerce en produits divers)

Compare ETOILE DE LA VALENTINE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en produits divers

Frequently asked questions about ETOILE DE LA VALENTINE

What is the revenue of ETOILE DE LA VALENTINE ?

The revenue of ETOILE DE LA VALENTINE in 2021 is 20 k€.

Is ETOILE DE LA VALENTINE profitable?

ETOILE DE LA VALENTINE recorded a net loss in 2022.

Where is the headquarters of ETOILE DE LA VALENTINE ?

The headquarters of ETOILE DE LA VALENTINE is located in MARSEILLE (13008), in the department Bouches-du-Rhone.

Where to find the tax return of ETOILE DE LA VALENTINE ?

The tax return of ETOILE DE LA VALENTINE 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).

In which sector does ETOILE DE LA VALENTINE operate?

ETOILE DE LA VALENTINE operates in the sector Autres intermédiaires du commerce en produits divers (NAF code 46.19B). See the 'Sector positioning' section above to compare the company with its competitors.