L'AVANT POSTE : revenue, balance sheet and financial ratios

L'AVANT POSTE is a French company founded 3 years ago, specialized in the sector Débits de boissons. Based in LE RAINCY (93340), this company of category PME shows in 2024 a revenue of 217 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

Financial history - L'AVANT POSTE (SIREN 917410474)
Indicator 2024 2023
Revenue 217 122 € 18 814 €
Net income -158 552 € -2 328 €
EBITDA -142 185 € -79 412 €
Net margin -73.0% -12.4%

Revenue and income statement

En 2024, L'AVANT POSTE alcanza unos ingresos de 217 k€. Vs 2023, crecimiento de +1054% (19 k€ -> 217 k€). Tras deducir el consumo (59 k€), el margen bruto se sitúa en 158 k€, es decir, una tasa del 73%. El EBITDA alcanza -142 k€, representando el -65.5% de los ingresos. Efecto tijera positivo: el margen EBITDA mejora en +356.6 puntos. Un EBITDA negativo significa que las operaciones no cubren los gastos corrientes. El resultado neto es negativo en -159 k€ (-73.0% de los ingresos).

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

217 122 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

157 754 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-142 185 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-183 639 €

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

-158 552 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-63.6%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en -381%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 61%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios.

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

-381.409%

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

60.983%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-45.867%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-3.565

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

88.8%

Solvency indicators evolution
L'AVANT POSTE

Sector positioning

Ratio de endeudamiento
-381.41 2024
2023
2024
Q1: 0.27
Med: 29.23
Q3: 134.09
Excelente -50 pts over 2 years

En 2024, el ratio de endeudamiento de L'AVANT POSTE (-381.41) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio bajo indica una estructura financiera sólida con poca dependencia de los acreedores.

Autonomía financiera
60.98% 2024
2023
2024
Q1: 4.25%
Med: 26.5%
Q3: 55.03%
Excelente

En 2024, el autonomía financiera de L'AVANT POSTE (61.0%) se sitúa en el top 25% del sector. Este ratio representa la parte del patrimonio en la financiación total. Alta autonomía refleja independencia financiera y capacidad para absorber choques.

Capacidad de reembolso
-3.56 ans 2024
2023
2024
Q1: 0.0 ans
Med: 0.54 ans
Q3: 3.22 ans
Excelente -51 pts over 2 years

En 2024, el capacidad de reembolso de L'AVANT POSTE (-3.6 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 18.21. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

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

18.214

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-10.849

Liquidity indicators evolution
L'AVANT POSTE

Sector positioning

Ratio de liquidez
18.21 2024
2023
2024
Q1: 61.08
Med: 130.54
Q3: 284.18
Vigilar -17 pts over 2 years

En 2024, el ratio de liquidez de L'AVANT POSTE (18.21) se sitúa en el 25% más bajo del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio inferior a 1 puede señalar tensiones potenciales de flujo de caja.

Cobertura de intereses
-10.85x 2024
2023
2024
Q1: 0.0x
Med: 0.47x
Q3: 5.33x
Vigilar

En 2024, el cobertura de intereses de L'AVANT POSTE (-10.8x) se sitúa en el 25% más bajo del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Baja cobertura puede indicar fragilidad ante variaciones de tipos o ingresos.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 2 días. Plazo proveedores: 231 días. Excelente situación: los proveedores financian 229 días del ciclo operativo. La rotación de existencias es de 6 días. Rotación rápida, señal de buena gestión de existencias. El FM es negativo (-396 días): las operaciones generan estructuralmente tesorería.

Operating WCR (2024) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

-238 671 €

Customer credit (2024) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

2 j

Supplier credit (2024) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

231 j

Inventory turnover (2024) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

6 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

-396 j

WCR and payment terms evolution
L'AVANT POSTE

Positioning of L'AVANT POSTE in its sector

Comparison with sector Débits de boissons

Valuation estimate

Based on 156 transactions of similar company sales in 2024, the value of L'AVANT POSTE is estimated at 181 948 € (range 127 050€ - 273 809€). 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.

Estimated enterprise value 2024
156 transactions
127k€ 181k€ 273k€
181 948 € Range: 127 050€ - 273 809€
NAF 5 année 2024

Valuation method used

Revenue Multiple
217 122 € × 0.84x = 181 949 €
Range: 127 050€ - 273 809€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

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.

  • 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 (Débits de boissons)

Compare L'AVANT POSTE with other companies in the same sector:

Voir toutes les statistiques du secteur Débits de boissons

Frequently asked questions about L'AVANT POSTE

What is the revenue of L'AVANT POSTE ?

The revenue of L'AVANT POSTE in 2024 is 217 k€.

Is L'AVANT POSTE profitable?

L'AVANT POSTE recorded a net loss in 2024.

Where is the headquarters of L'AVANT POSTE ?

The headquarters of L'AVANT POSTE is located in LE RAINCY (93340), in the department Seine-Saint-Denis.

Where to find the tax return of L'AVANT POSTE ?

The tax return of L'AVANT POSTE 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 L'AVANT POSTE operate?

L'AVANT POSTE operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.