SIREN : 479035735
LES GLACIERS DES 2 SOEURS is a French company founded 21 years ago, specialized in the sector Restauration de type rapide. Based in ALLAUCH (13190), this company of category PME shows in 2021 a revenue of 644 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 | 2021 | 2020 | 2019 | 2016 |
|---|---|---|---|---|
| Revenue | 643 688 € | 680 993 € | N/C | 583 081 € |
| Net income | 116 645 € | 65 349 € | 0 € | 27 565 € |
| EBITDA | 187 659 € | 204 561 € | N/C | 121 963 € |
| Net margin | 18.1% | 9.6% | N/C | 4.7% |
In 2021, LES GLACIERS DES 2 SOEURS achieves revenue of 644 k€. Revenue is growing positively over 4 years (CAGR: +2.0%). Slight decline of -5% vs 2020. After deducting consumption (203 k€), gross margin stands at 441 k€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 188 k€, representing 29.2% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 117 k€, i.e. 18.1% of revenue. This profit can be retained or distributed to shareholders.
643 688 €
440 716 €
187 659 €
143 701 €
116 645 €
26.9%
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 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 21.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
23.661%
16.433%
21.332%
1.133
26.7%
In 2021, the debt ratio of LES GLACIERS DES 2 SOEURS (23.66) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2021, the financial autonomy of LES GLACIERS DES 2 SOEURS (16.4%) 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 2021, the repayment capacity of LES GLACIERS DES 2 SOEURS (1.13) 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 569.35. 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 4.8x. Financial charges are adequately covered by operations.
569.346
4.75
In 2021, the liquidity ratio of LES GLACIERS DES 2 SOEURS (569.35) 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.
In 2021, the interest coverage of LES GLACIERS DES 2 SOEURS (4.8x) 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: 34 days. Excellent situation: suppliers finance 34 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 (-12 days): operations structurally generate cash. Over 2016-2021, WCR increased by +77%, requiring additional financing.
-21 126 €
0 j
34 j
3 j
-12 j
Based on 663 transactions of similar company sales in 2021, the value of LES GLACIERS DES 2 SOEURS is estimated at 867 229 € (range 496 737€ - 1 588 307€). With an EBITDA of 187 659€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.87x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 663 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 LES GLACIERS DES 2 SOEURS with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of LES GLACIERS DES 2 SOEURS in 2021 is 644 k€.
Yes, LES GLACIERS DES 2 SOEURS generated a net profit of 117 k€ in 2021.
The headquarters of LES GLACIERS DES 2 SOEURS is located in ALLAUCH (13190), in the department Bouches-du-Rhone.
The tax return of LES GLACIERS DES 2 SOEURS 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).
LES GLACIERS DES 2 SOEURS operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.