Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

FOOD AND FRIENDS : revenue, balance sheet and financial ratios

FOOD AND FRIENDS is a French company founded 3 years ago, specialized in the sector Restauration traditionnelle. Based in SAINT-GERVAIS-LES-BAINS (74170), this company of category PME shows in 2024 a net income positive of 111 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 - FOOD AND FRIENDS (SIREN 920496734)
Indicator 2024 2023
Revenue N/C N/C
Net income 110 814 € 158 209 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2024, FOOD AND FRIENDS generates positive net income of 111 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2023-2024: 158 k€ -> 111 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

110 814 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 191%. 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 31%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

191.116%

Financial autonomy (2024) ?
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

31.217%

Asset age ratio (2024) ?
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

75.1%

Solvency indicators evolution
FOOD AND FRIENDS

Sector positioning

Debt ratio
191.12 2024
2023
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Average

In 2024, the debt ratio of FOOD AND FRIENDS (191.12) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
31.22% 2024
2023
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Good +14 pts over 2 years

In 2024, the financial autonomy of FOOD AND FRIENDS (31.2%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 233.67. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

233.672

Liquidity indicators evolution
FOOD AND FRIENDS

Sector positioning

Liquidity ratio
233.67 2024
2023
2024
Q1: 62.72
Med: 130.92
Q3: 251.33
Good +7 pts over 2 years

In 2024, the liquidity ratio of FOOD AND FRIENDS (233.67) 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.

Positioning of FOOD AND FRIENDS in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 698 transactions of similar company sales in 2024, the value of FOOD AND FRIENDS is estimated at 770 611 € (range 384 583€ - 1 744 964€). 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.

Estimated enterprise value 2024
698 transactions
384k€ 770k€ 1744k€
770 611 € Range: 384 583€ - 1 744 964€
NAF 5 année 2024

Valuation method used

Net Income Multiple
110 814 € × 7.0x = 770 612 €
Range: 384 583€ - 1 744 965€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

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.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Restauration traditionnelle)

Compare FOOD AND FRIENDS with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about FOOD AND FRIENDS

What is the revenue of FOOD AND FRIENDS ?

The revenue of FOOD AND FRIENDS is not publicly disclosed (confidential accounts filed with INPI).

Is FOOD AND FRIENDS profitable?

Yes, FOOD AND FRIENDS generated a net profit of 111 k€ in 2024.

Where is the headquarters of FOOD AND FRIENDS ?

The headquarters of FOOD AND FRIENDS is located in SAINT-GERVAIS-LES-BAINS (74170), in the department Haute-Savoie.

Where to find the tax return of FOOD AND FRIENDS ?

The tax return of FOOD AND FRIENDS 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 FOOD AND FRIENDS operate?

FOOD AND FRIENDS operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.