SIREN : 798710950
LE HIBOU is a French company founded 12 years ago, specialized in the sector Restauration traditionnelle. Based in PARIS (75006), this company of category ETI shows in 2024 a revenue of 5.7 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 | 2024 | 2023 | 2022 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 5 709 200 € | 6 181 867 € | 6 706 912 € | 3 015 726 € | 6 147 994 € | N/C | N/C | N/C |
| Net income | -21 471 € | 304 656 € | 637 248 € | 416 165 € | 910 346 € | -86 177 € | -132 415 € | -203 642 € |
| EBITDA | 334 611 € | 848 442 € | 1 246 085 € | 451 607 € | 1 161 685 € | -3 142 € | -3 509 € | -3 614 € |
| Net margin | -0.4% | 4.9% | 9.5% | 13.8% | 14.8% | N/C | N/C | N/C |
In 2024, LE HIBOU achieves revenue of 5.7 M€. Activity remains stable over the period (CAGR: -1.5%). Slight decline of -8% vs 2023. After deducting consumption (1.4 M€), gross margin stands at 4.3 M€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 335 k€, representing 5.9% of revenue. Warning negative scissor effect: despite revenue change (-8%), EBITDA varies by -61%, reducing margin by 7.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -21 k€ (-0.4% of revenue), which will impact equity.
5 709 200 €
4 271 915 €
334 611 €
129 533 €
-21 471 €
5.9%
The debt ratio (= Financial debt / Equity x 100) stands at -196%. 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 -55%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 24.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
-195.679%
-55.189%
3.268%
24.722
10.0%
In 2024, the debt ratio of LE HIBOU (-195.68) 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 LE HIBOU (-55.2%) 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 LE HIBOU (24.72) 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 24.26. 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 43.1x. Operating income very largely covers interest expenses: high safety margin.
24.262
43.112
In 2024, the liquidity ratio of LE HIBOU (24.26) 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 2024, the interest coverage of LE HIBOU (43.1x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 143 days. Excellent situation: suppliers finance 140 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 (-24 days): operations structurally generate cash.
-378 805 €
3 j
143 j
3 j
-24 j
Based on 698 transactions of similar company sales in 2024, the value of LE HIBOU is estimated at 2 348 843 € (range 1 264 817€ - 4 016 019€). With an EBITDA of 334 611€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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 698 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 HIBOU with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LE HIBOU in 2024 is 5.7 M€.
LE HIBOU recorded a net loss in 2024.
The headquarters of LE HIBOU is located in PARIS (75006), in the department Paris.
The tax return of LE HIBOU 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 HIBOU operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.