SIREN : 342310653
FESTIVAL is a French company founded 38 years ago, specialized in the sector Cafétérias et autres libres-services. Based in AVRANCHES (50300), this company of category PME shows in 2024 a revenue of 1.3 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 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 1 334 127 € | 1 203 364 € | 912 553 € | 410 759 € | 774 552 € | 1 023 226 € | 776 283 € | 788 181 € |
| Net income | -84 198 € | -107 543 € | -156 252 € | -1 028 € | -149 630 € | -95 507 € | 17 198 € | 43 256 € |
| EBITDA | 42 314 € | 21 668 € | -39 932 € | 50 506 € | -35 562 € | 25 884 € | 35 172 € | 68 391 € |
| Net margin | -6.3% | -8.9% | -17.1% | -0.3% | -19.3% | -9.3% | 2.2% | 5.5% |
In 2024, FESTIVAL achieves revenue of 1.3 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.8%. Vs 2023, growth of +11% (1.2 M€ -> 1.3 M€). After deducting consumption (467 k€), gross margin stands at 867 k€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 42 k€, representing 3.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -84 k€ (-6.3% of revenue), which will impact equity.
1 334 127 €
867 042 €
42 314 €
-54 050 €
-84 198 €
3.2%
The debt ratio (= Financial debt / Equity x 100) stands at -160%. 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 -107%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 67.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
-160.266%
-106.54%
1.011%
66.958
28.7%
In 2024, the debt ratio of FESTIVAL (-160.27) 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.
In 2024, the financial autonomy of FESTIVAL (-106.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2024, the repayment capacity of FESTIVAL (66.96) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 24.91. 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 71.3x. Operating income very largely covers interest expenses: high safety margin.
24.909
71.251
In 2024, the liquidity ratio of FESTIVAL (24.91) 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.
In 2024, the interest coverage of FESTIVAL (71.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. Excellent situation: suppliers finance 47 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-17 days): operations structurally generate cash. Notable WCR improvement over the period (-1102%), freeing up cash.
-62 130 €
1 j
48 j
3 j
-17 j
Based on 698 transactions of similar company sales in 2024, the value of FESTIVAL is estimated at 427 838 € (range 235 935€ - 700 461€). With an EBITDA of 42 314€, 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.
Ajustez les pondérations selon votre analyse
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 FESTIVAL with other companies in the same sector:
Voir toutes les statistiques du secteur Cafétérias et autres libres-services
The revenue of FESTIVAL in 2024 is 1.3 M€.
FESTIVAL recorded a net loss in 2024.
The headquarters of FESTIVAL is located in AVRANCHES (50300), in the department Manche.
The tax return of FESTIVAL 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).
FESTIVAL operates in the sector Cafétérias et autres libres-services (NAF code 56.10B). See the 'Sector positioning' section above to compare the company with its competitors.