SIREN : 808192678
L ETOILE is a French company founded 11 years ago, specialized in the sector Débits de boissons. Based in CHERBOURG-EN-COTENTIN (50100), this company of category PME shows in 2024 a revenue of 780 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 | 2024 | 2023 |
|---|---|---|
| Revenue | 780 471 € | 825 680 € |
| Net income | 43 611 € | 36 974 € |
| EBITDA | 83 282 € | 86 180 € |
| Net margin | 5.6% | 4.5% |
In 2024, L ETOILE achieves revenue of 780 k€. Slight decline of -5% vs 2023. After deducting consumption (195 k€), gross margin stands at 585 k€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 83 k€, representing 10.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 44 k€, i.e. 5.6% of revenue. This profit can be retained or distributed to shareholders.
780 471 €
585 285 €
83 282 €
56 542 €
43 611 €
10.7%
The debt ratio (= Financial debt / Equity x 100) stands at 124%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 40%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 9.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
124.136%
40.253%
9.313%
4.882
16.6%
In 2024, the debt ratio of L ETOILE (124.14) 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 2024, the financial autonomy of L ETOILE (40.2%) 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.
In 2024, the repayment capacity of L ETOILE (4.88) 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 401.70. 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 13.9x. Operating income very largely covers interest expenses: high safety margin.
401.704
13.897
In 2024, the liquidity ratio of L ETOILE (401.70) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of L ETOILE (13.9x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-12 days): operations structurally generate cash.
-25 256 €
0 j
25 j
4 j
-12 j
Based on 156 transactions of similar company sales in 2024, the value of L ETOILE is estimated at 564 376 € (range 369 403€ - 863 036€). With an EBITDA of 83 282€, the sector multiple of 7.1x is applied. The price/revenue ratio is 0.84x (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 156 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 L ETOILE with other companies in the same sector:
The revenue of L ETOILE in 2024 is 780 k€.
Yes, L ETOILE generated a net profit of 44 k€ in 2024.
The headquarters of L ETOILE is located in CHERBOURG-EN-COTENTIN (50100), in the department Manche.
The tax return of L ETOILE 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).
L ETOILE operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.