SIREN : 398316729
FOOD & NUTRITION is a French company founded 31 years ago, specialized in the sector Activités des sociétés holding. Based in PARIS (75008), this company of category ETI shows in 2024 a revenue of 138 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 138 418 € | 77 000 € | 51 642 € | 83 728 € | 30 000 € | N/C | 11 885 € | 10 372 072 € |
| Net income | -488 284 € | -7 243 002 € | -527 019 € | -517 371 € | -536 771 € | -691 992 € | -81 561 € | -417 029 € |
| EBITDA | -353 931 € | -456 969 € | -478 852 € | -463 045 € | -546 581 € | -591 709 € | -10 075 € | -306 363 € |
| Net margin | -352.8% | -9406.5% | -1020.5% | -617.9% | -1789.2% | N/C | -686.3% | -4.0% |
In 2024, FOOD & NUTRITION achieves revenue of 138 k€. Revenue is declining over the period 2016-2024 (CAGR: -41.7%). Vs 2023, growth of +80% (77 k€ -> 138 k€). After deducting consumption (0 €), gross margin stands at 138 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -354 k€, representing -255.7% of revenue. Positive scissor effect: EBITDA margin improves by +337.8 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -488 k€ (-352.8% of revenue), which will impact equity.
138 418 €
138 418 €
-353 931 €
-346 400 €
-488 284 €
-255.7%
The debt ratio (= Financial debt / Equity x 100) stands at -174%. 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 -124%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
-173.653%
-123.743%
-358.193%
-29.915
5.1%
In 2024, the debt ratio of FOOD & NUTRITION (-173.65) 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 FOOD & NUTRITION (-123.7%) 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 2024, the repayment capacity of FOOD & NUTRITION (-29.91) 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 -773.90. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.
-773.901
-119.905
In 2024, the liquidity ratio of FOOD & NUTRITION (-773.90) 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 FOOD & NUTRITION (-119.9x) 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: 482 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1646 days. Excellent situation: suppliers finance 1164 days of the operating cycle (retail model). WCR is negative (-12913 days): operations structurally generate cash. Notable WCR improvement over the period (-367%), freeing up cash.
-4 964 965 €
482 j
1646 j
0 j
-12913 j
Based on 54 transactions of similar company sales
in 2024,
the value of FOOD & NUTRITION is estimated at
81 496 €
(range 50 701€ - 96 884€).
The price/revenue ratio is 0.59x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 54 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 FOOD & NUTRITION with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of FOOD & NUTRITION in 2024 is 138 k€.
FOOD & NUTRITION recorded a net loss in 2024.
The headquarters of FOOD & NUTRITION is located in PARIS (75008), in the department Paris.
The tax return of FOOD & NUTRITION 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).
FOOD & NUTRITION operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.