SIREN : 814771010
FIGHTING SPIRITS is a French company founded 10 years ago, specialized in the sector Restauration traditionnelle. Based in PARIS (75009), this company of category PME shows in 2020 a revenue of 152 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 | 2020 | 2018 | 2017 | 2016 |
|---|---|---|---|---|
| Revenue | 152 049 € | 286 630 € | 199 701 € | 82 876 € |
| Net income | -12 630 € | 26 539 € | 9 974 € | -1 257 € |
| EBITDA | 1 627 € | 72 865 € | 25 680 € | -25 090 € |
| Net margin | -8.3% | 9.3% | 5.0% | -1.5% |
In 2020, FIGHTING SPIRITS achieves revenue of 152 k€. Over the period 2016-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +16.4%. Significant drop of -47% vs 2018. After deducting consumption (51 k€), gross margin stands at 101 k€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2 k€, representing 1.1% of revenue. Warning negative scissor effect: despite revenue change (-47%), EBITDA varies by -98%, reducing margin by 24.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -13 k€ (-8.3% of revenue), which will impact equity.
152 049 €
100 866 €
1 627 €
-12 033 €
-12 630 €
1.0%
The debt ratio (= Financial debt / Equity x 100) stands at 219%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 929.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
218.787%
24.162%
0.044%
929.147
38.3%
In 2020, the debt ratio of FIGHTING SPIRITS (218.79) 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 2020, the financial autonomy of FIGHTING SPIRITS (24.2%) 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 2020, the repayment capacity of FIGHTING SPIRITS (929.15) 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 184.24. 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 36.7x. Operating income very largely covers interest expenses: high safety margin.
184.239
36.693
In 2020, the liquidity ratio of FIGHTING SPIRITS (184.24) 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 2020, the interest coverage of FIGHTING SPIRITS (36.7x) 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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. Excellent situation: suppliers finance 57 days of the operating cycle (retail model). Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-1 days): operations structurally generate cash. Over 2016-2020, WCR increased by +28%, requiring additional financing.
-424 €
5 j
62 j
9 j
-1 j
Based on 719 transactions of similar company sales in 2020, the value of FIGHTING SPIRITS is estimated at 41 301 € (range 25 904€ - 61 823€). With an EBITDA of 1 627€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.62x (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 719 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 FIGHTING SPIRITS with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of FIGHTING SPIRITS in 2020 is 152 k€.
FIGHTING SPIRITS recorded a net loss in 2020.
The headquarters of FIGHTING SPIRITS is located in PARIS (75009), in the department Paris.
The tax return of FIGHTING SPIRITS 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).
FIGHTING SPIRITS operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.