L'ENTRECOTE : revenue, balance sheet and financial ratios

L'ENTRECOTE is a French company founded 40 years ago, specialized in the sector Restauration traditionnelle. Based in MONTPELLIER (34000), this company of category PME shows in 2022 a revenue of 2.8 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

Financial history - L'ENTRECOTE (SIREN 333914588)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 2 775 957 € 1 106 433 € 1 879 707 € 2 964 741 € 2 888 226 € 2 827 681 € 2 780 641 €
Net income 189 541 € 83 109 € 218 461 € 67 277 € 164 958 € 158 865 € 139 460 € 171 093 €
EBITDA N/C 216 924 € 179 429 € 68 240 € 270 361 € 290 228 € 233 506 € 287 864 €
Net margin N/C 3.0% 19.7% 3.6% 5.6% 5.5% 4.9% 6.2%

Revenue and income statement

In 2024, L'ENTRECOTE generates positive net income of 190 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 171 k€ -> 190 k€.

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

189 541 €

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Chart evolution

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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 72%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.0%

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

71.549%

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

24.0%

Solvency indicators evolution
L'ENTRECOTE

Sector positioning

Debt ratio
0.0 2024
2021
2022
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Excellent -15 pts over 3 years

In 2024, the debt ratio of L'ENTRECOTE (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
71.55% 2024
2021
2022
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Excellent

In 2024, the financial autonomy of L'ENTRECOTE (71.5%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
2.65 years 2022
2021
2022
Q1: -0.57 years
Med: 0.5 years
Q3: 3.45 years
Average

In 2022, the repayment capacity of L'ENTRECOTE (2.65) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 94.92. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

94.922

Liquidity indicators evolution
L'ENTRECOTE

Sector positioning

Liquidity ratio
94.92 2024
2021
2022
2024
Q1: 62.72
Med: 130.92
Q3: 251.33
Average -12 pts over 3 years

In 2024, the liquidity ratio of L'ENTRECOTE (94.92) 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.

Interest coverage
2.62x 2022
2021
2022
Q1: -0.42x
Med: 0.37x
Q3: 4.22x
Good

In 2022, the interest coverage of L'ENTRECOTE (2.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
L'ENTRECOTE

Positioning of L'ENTRECOTE in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 698 transactions of similar company sales in 2024, the value of L'ENTRECOTE is estimated at 1 318 087 € (range 657 807€ - 2 984 662€). 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
698 transactions
657k€ 1318k€ 2984k€
1 318 087 € Range: 657 807€ - 2 984 662€
NAF 5 année 2024

Valuation method used

Net Income Multiple
189 541 € × 7.0x = 1 318 088 €
Range: 657 808€ - 2 984 663€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

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.

  • 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 (Restauration traditionnelle)

Compare L'ENTRECOTE with other companies in the same sector:

Frequently asked questions about L'ENTRECOTE

What is the revenue of L'ENTRECOTE ?

The revenue of L'ENTRECOTE in 2022 is 2.8 M€.

Is L'ENTRECOTE profitable?

Yes, L'ENTRECOTE generated a net profit of 190 k€ in 2024.

Where is the headquarters of L'ENTRECOTE ?

The headquarters of L'ENTRECOTE is located in MONTPELLIER (34000), in the department Herault.

Where to find the tax return of L'ENTRECOTE ?

The tax return of L'ENTRECOTE 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'ENTRECOTE operate?

L'ENTRECOTE operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.