Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1985-07-12 (40 years)Status: ActiveBusiness sector: Restauration traditionnelleLocation: PARIS (75007), Paris
LES DEUX ABEILLES : revenue, balance sheet and financial ratios
LES DEUX ABEILLES is a French company
founded 40 years ago,
specialized in the sector Restauration traditionnelle.
Based in PARIS (75007),
this company of category PME
shows in 2021 a revenue of 743 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - LES DEUX ABEILLES (SIREN 333354678)
Indicator
2024
2023
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
743 226 €
N/C
784 301 €
N/C
824 972 €
785 832 €
Net income
75 731 €
111 931 €
118 769 €
-27 638 €
35 729 €
45 713 €
65 527 €
-6 660 €
EBITDA
N/C
N/C
131 214 €
N/C
-752 746 €
N/C
101 137 €
10 357 €
Net margin
N/C
N/C
16.0%
N/C
4.6%
N/C
7.9%
-0.8%
Revenue and income statement
In 2024, LES DEUX ABEILLES generates positive net income of 76 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
75 731 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 74%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 42%. 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
73.579%
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
41.854%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2023
2024
Debt ratio
-4379.839
662.078
319.527
205.604
325.906
144.867
68.188
73.579
Financial autonomy
-1.084
6.499
12.154
17.173
13.127
23.824
42.367
41.854
Repayment capacity
-121.999
3.568
None
4.137
None
2.162
None
None
Cash flow / Revenue
-0.437%
12.585%
None%
8.707%
None%
19.305%
None%
None%
Sector positioning
Debt ratio
73.582024
2021
2023
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Average-7 pts over 3 years
In 2024, the debt ratio of LES DEUX ABEILLES (73.58) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
41.85%2024
2021
2023
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Good+21 pts over 3 years
In 2024, the financial autonomy of LES DEUX ABEILLES (41.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Repayment capacity
2.16 years2021
2021
Q1: 0.0 years
Med: 0.73 years
Q3: 3.07 years
Average
In 2021, the repayment capacity of LES DEUX ABEILLES (2.16) 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 144.01. 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
144.01
Liquidity indicators evolution LES DEUX ABEILLES
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2023
2024
Liquidity ratio
28.674
0.0
33.615
32.321
49.572
81.641
138.585
144.01
Interest coverage
1.516
5.335
None
-0.649
None
2.919
None
None
Sector positioning
Liquidity ratio
144.012024
2021
2023
2024
Q1: 62.72
Med: 130.92
Q3: 251.33
Good+28 pts over 3 years
In 2024, the liquidity ratio of LES DEUX ABEILLES (144.01) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
Interest coverage
2.92x2021
2021
Q1: 0.0x
Med: 0.46x
Q3: 3.34x
Good
In 2021, the interest coverage of LES DEUX ABEILLES (2.9x) 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 LES DEUX ABEILLES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2023
2024
Operating WCR
-378 449 €
-491 312 €
0 €
-298 936 €
0 €
-296 733 €
0 €
0 €
Inventory turnover (days)
3
2
0
2
0
2
0
0
Customer payment term (days)
2
0
0
5
0
6
0
0
Supplier payment term (days)
34
24
0
8
0
39
0
0
Positioning of LES DEUX ABEILLES in its sector
Comparison with sector Restauration traditionnelle
Valuation estimate
Based on 698 transactions of similar company sales
in 2024,
the value of LES DEUX ABEILLES is estimated at
526 641 €
(range 262 826€ - 1 192 520€).
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 value2024
698 transactions
262k€526k€1192k€
526 641 €Range: 262 826€ - 1 192 520€
NAF 5 année 2024
Valuation method used
Net Income Multiple
75 731 €
×
7.0x
=526 641 €
Range: 262 827€ - 1 192 520€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 LES DEUX ABEILLES with other companies in the same sector:
Frequently asked questions about LES DEUX ABEILLES
What is the revenue of LES DEUX ABEILLES ?
The revenue of LES DEUX ABEILLES in 2021 is 743 k€.
Is LES DEUX ABEILLES profitable?
Yes, LES DEUX ABEILLES generated a net profit of 76 k€ in 2024.
Where is the headquarters of LES DEUX ABEILLES ?
The headquarters of LES DEUX ABEILLES is located in PARIS (75007), in the department Paris.
Where to find the tax return of LES DEUX ABEILLES ?
The tax return of LES DEUX ABEILLES 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 LES DEUX ABEILLES operate?
LES DEUX ABEILLES operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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