SIREN : 822462321
LE BABY is a French company founded 9 years ago, specialized in the sector Débits de boissons. Based in MARSEILLE (13006), this company of category PME shows in 2023 a revenue of 855 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 | 2023 | 2022 | 2020 |
|---|---|---|---|
| Revenue | 855 095 € | 771 118 € | 113 571 € |
| Net income | 13 726 € | 41 731 € | 31 337 € |
| EBITDA | 16 854 € | 56 376 € | 35 434 € |
| Net margin | 1.6% | 5.4% | 27.6% |
In 2023, LE BABY achieves revenue of 855 k€. Over the period 2020-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +96.0%. Vs 2022, growth of +11% (771 k€ -> 855 k€). After deducting consumption (183 k€), gross margin stands at 672 k€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 17 k€, representing 2.0% of revenue. Warning negative scissor effect: despite revenue change (+11%), EBITDA varies by -70%, reducing margin by 5.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 1.6% of revenue. This profit can be retained or distributed to shareholders.
855 095 €
672 381 €
16 854 €
18 997 €
13 726 €
2.0%
The debt ratio (= Financial debt / Equity x 100) stands at 24%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
24.28%
12.718%
4.095%
0.472
66.6%
In 2023, the debt ratio of LE BABY (24.28) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of LE BABY (12.7%) 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 2023, the repayment capacity of LE BABY (0.47) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 56.84. 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 5.3x. Operating income very largely covers interest expenses: high safety margin.
56.837
5.31
In 2023, the liquidity ratio of LE BABY (56.84) 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 2023, the interest coverage of LE BABY (5.3x) 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: 46 days. Excellent situation: suppliers finance 46 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-32 days): operations structurally generate cash.
-75 531 €
0 j
46 j
3 j
-32 j
Based on 123 transactions of similar company sales in 2023, the value of LE BABY is estimated at 319 074 € (range 202 742€ - 492 462€). With an EBITDA of 16 854€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.97x (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 123 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 LE BABY with other companies in the same sector:
The revenue of LE BABY in 2023 is 855 k€.
Yes, LE BABY generated a net profit of 14 k€ in 2023.
The headquarters of LE BABY is located in MARSEILLE (13006), in the department Bouches-du-Rhone.
The tax return of LE BABY 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).
LE BABY operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.