LE TUBE GOURMAND DU PAYS BASQUE : revenue, balance sheet and financial ratios

LE TUBE GOURMAND DU PAYS BASQUE is a French company founded 14 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in HASPARREN (64240), this company of category PME shows in 2019 a revenue of 62 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

Financial history - LE TUBE GOURMAND DU PAYS BASQUE (SIREN 535142715)
Indicator 2019 2018 2017 2016
Revenue 62 262 € 150 791 € 159 985 € 172 427 €
Net income 83 912 € -9 672 € 8 418 € 6 299 €
EBITDA -39 371 € -5 574 € 12 243 € 9 813 €
Net margin 134.8% -6.4% 5.3% 3.7%

Revenue and income statement

In 2019, LE TUBE GOURMAND DU PAYS BASQUE achieves revenue of 62 k€. Revenue is declining over the period 2016-2019 (CAGR: -28.8%). Significant drop of -59% vs 2018. After deducting consumption (37 k€), gross margin stands at 26 k€, i.e. a rate of 41%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -39 k€, representing -63.2% of revenue. Warning negative scissor effect: despite revenue change (-59%), EBITDA varies by -606%, reducing margin by 59.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 84 k€, i.e. 134.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

62 262 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

25 728 €

EBITDA (2019) ?
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

-39 371 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-36 026 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

83 912 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-63.2%

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 138.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2019) ?
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

0.0%

Cash flow / Revenue (2019) ?
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

138.235%

Repayment capacity (2019) ?
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

0.0

Asset age ratio (2019) ?
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

25.1%

Solvency indicators evolution
LE TUBE GOURMAND DU PAYS BASQUE

Sector positioning

Debt ratio
0.0 2019
2017
2018
2019
Q1: 0.0
Med: 17.27
Q3: 93.89
Excellent -27 pts over 3 years

In 2019, the debt ratio of LE TUBE GOURMAND DU PAYS ... (0.00) 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.

Financial autonomy
0.0% 2019
2017
2018
2019
Q1: 6.01%
Med: 31.08%
Q3: 59.71%
Average -10 pts over 3 years

In 2019, the financial autonomy of LE TUBE GOURMAND DU PAYS ... (0.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 1.39 years
Excellent -50 pts over 3 years

In 2019, the repayment capacity of LE TUBE GOURMAND DU PAYS ... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 620.18. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

620.182

Interest coverage (2019) ?
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

-2.934

Liquidity indicators evolution
LE TUBE GOURMAND DU PAYS BASQUE

Sector positioning

Liquidity ratio
620.18 2019
2017
2018
2019
Q1: 100.88
Med: 177.28
Q3: 330.46
Excellent +19 pts over 3 years

In 2019, the liquidity ratio of LE TUBE GOURMAND DU PAYS ... (620.18) 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.

Interest coverage
-2.93x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 2.16x
Average -50 pts over 3 years

In 2019, the interest coverage of LE TUBE GOURMAND DU PAYS ... (-2.9x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

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: 16 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Overall, WCR represents 96 days of revenue, i.e. 17 k€ to permanently finance. Notable WCR improvement over the period (-46%), freeing up cash.

Operating WCR (2019) ?
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

16 600 €

Customer credit (2019) ?
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

0 j

Supplier credit (2019) ?
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

16 j

Inventory turnover (2019) ?
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

0 j

WCR in days of revenue (2019) ?
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

96 j

WCR and payment terms evolution
LE TUBE GOURMAND DU PAYS BASQUE

Positioning of LE TUBE GOURMAND DU PAYS BASQUE in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 128 transactions of similar company sales in 2019, the value of LE TUBE GOURMAND DU PAYS BASQUE is estimated at 198 845 € (range 92 421€ - 399 647€). The price/revenue ratio is 0.46x (conservative valuation). 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 2019
128 transactions
92k€ 198k€ 399k€
198 845 € Range: 92 421€ - 399 647€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
62 262 € × 0.46x
Estimation 28 729 €
14 376€ - 42 504€
Net Income Multiple 20%
83 912 € × 5.4x
Estimation 454 021 €
209 490€ - 935 362€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 128 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 (Autres commerces de détail spécialisés divers)

Compare LE TUBE GOURMAND DU PAYS BASQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about LE TUBE GOURMAND DU PAYS BASQUE

What is the revenue of LE TUBE GOURMAND DU PAYS BASQUE ?

The revenue of LE TUBE GOURMAND DU PAYS BASQUE in 2019 is 62 k€.

Is LE TUBE GOURMAND DU PAYS BASQUE profitable?

Yes, LE TUBE GOURMAND DU PAYS BASQUE generated a net profit of 84 k€ in 2019.

Where is the headquarters of LE TUBE GOURMAND DU PAYS BASQUE ?

The headquarters of LE TUBE GOURMAND DU PAYS BASQUE is located in HASPARREN (64240), in the department Pyrenees-Atlantiques.

Where to find the tax return of LE TUBE GOURMAND DU PAYS BASQUE ?

The tax return of LE TUBE GOURMAND DU PAYS BASQUE 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 LE TUBE GOURMAND DU PAYS BASQUE operate?

LE TUBE GOURMAND DU PAYS BASQUE operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.