SIREN : 400428835
FULL MARKS is a French company founded 31 years ago, specialized in the sector Restauration traditionnelle. Based in PARIS (75001), this company of category ETI shows in 2023 a revenue of 2.0 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 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 2 009 806 € | 1 922 059 € | 919 226 € | 859 087 € | 1 376 029 € | 738 580 € | 830 239 € | 609 303 € |
| Net income | 80 315 € | 93 240 € | 122 522 € | 98 258 € | 122 977 € | 3 167 € | -35 594 € | 15 806 € |
| EBITDA | 192 271 € | 218 479 € | 234 176 € | 50 509 € | 277 612 € | -47 598 € | -44 411 € | 22 366 € |
| Net margin | 4.0% | 4.9% | 13.3% | 11.4% | 8.9% | 0.4% | -4.3% | 2.6% |
In 2023, FULL MARKS achieves revenue of 2.0 M€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +22.0%. Vs 2022: +5%. After deducting consumption (439 k€), gross margin stands at 1.6 M€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 192 k€, representing 9.6% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 80 k€, i.e. 4.0% of revenue. This profit can be retained or distributed to shareholders.
2 009 806 €
1 570 714 €
192 271 €
85 963 €
80 315 €
9.6%
The debt ratio (= Financial debt / Equity x 100) stands at 434%. 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 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
433.662%
8.437%
9.073%
2.109
39.5%
In 2023, the debt ratio of FULL MARKS (433.66) 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 2023, the financial autonomy of FULL MARKS (8.4%) 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 2023, the repayment capacity of FULL MARKS (2.11) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 122.67. 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 4.3x. Financial charges are adequately covered by operations.
122.672
4.302
In 2023, the liquidity ratio of FULL MARKS (122.67) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2023, the interest coverage of FULL MARKS (4.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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: 131 days. Excellent situation: suppliers finance 131 days of the operating cycle (retail model). Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 67 days of revenue, i.e. 376 k€ to permanently finance. Over 2017-2023, WCR increased by +7260%, requiring additional financing.
376 035 €
0 j
131 j
2 j
67 j
Based on 689 transactions of similar company sales in 2023, the value of FULL MARKS is estimated at 1 109 736 € (range 608 412€ - 2 083 702€). With an EBITDA of 192 271€, the sector multiple of 6.3x is applied. The price/revenue ratio is 0.66x (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 689 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 FULL MARKS with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of FULL MARKS in 2023 is 2.0 M€.
Yes, FULL MARKS generated a net profit of 80 k€ in 2023.
The headquarters of FULL MARKS is located in PARIS (75001), in the department Paris.
The tax return of FULL MARKS 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).
FULL MARKS operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.