L'ETNA : revenue, balance sheet and financial ratios

L'ETNA is a French company founded 27 years ago, specialized in the sector Restauration traditionnelle. Based in FROENINGEN (68720), this company of category PME shows in 2021 a revenue of 378 k€. 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'ETNA (SIREN 421415902)
Indicator 2024 2023 2021 2020 2019 2018 2017
Revenue N/C N/C 378 252 € 827 870 € 852 643 € 795 856 € 747 752 €
Net income 28 747 € 53 319 € 18 785 € 85 163 € 89 485 € 43 358 € 39 271 €
EBITDA N/C N/C 46 057 € 125 701 € 134 027 € 61 395 € 54 474 €
Net margin N/C N/C 5.0% 10.3% 10.5% 5.4% 5.3%

Revenue and income statement

In 2024, L'ETNA generates positive net income of 29 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 39 k€ -> 29 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

28 747 €

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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 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 63%. 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

41.574%

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

62.579%

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

22.5%

Solvency indicators evolution
L'ETNA

Sector positioning

Debt ratio
41.57 2024
2021
2023
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Average -12 pts over 3 years

In 2024, the debt ratio of L'ETNA (41.57) 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
62.58% 2024
2021
2023
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Excellent +16 pts over 3 years

In 2024, the financial autonomy of L'ETNA (62.6%) 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
8.87 years 2021
2021
Q1: 0.0 years
Med: 0.73 years
Q3: 3.07 years
Average

In 2021, the repayment capacity of L'ETNA (8.87) 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 106.32. 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

106.319

Liquidity indicators evolution
L'ETNA

Sector positioning

Liquidity ratio
106.32 2024
2021
2023
2024
Q1: 62.72
Med: 130.92
Q3: 251.33
Average +14 pts over 3 years

In 2024, the liquidity ratio of L'ETNA (106.32) 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
19.58x 2021
2021
Q1: 0.0x
Med: 0.46x
Q3: 3.34x
Excellent

In 2021, the interest coverage of L'ETNA (19.6x) 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) 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'ETNA

Positioning of L'ETNA in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 698 transactions of similar company sales in 2024, the value of L'ETNA is estimated at 199 909 € (range 99 767€ - 452 673€). 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
99k€ 199k€ 452k€
199 909 € Range: 99 767€ - 452 673€
NAF 5 année 2024

Valuation method used

Net Income Multiple
28 747 € × 7.0x = 199 910 €
Range: 99 767€ - 452 673€

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'ETNA with other companies in the same sector:

Frequently asked questions about L'ETNA

What is the revenue of L'ETNA ?

The revenue of L'ETNA in 2021 is 378 k€.

Is L'ETNA profitable?

Yes, L'ETNA generated a net profit of 29 k€ in 2024.

Where is the headquarters of L'ETNA ?

The headquarters of L'ETNA is located in FROENINGEN (68720), in the department Haut-Rhin.

Where to find the tax return of L'ETNA ?

The tax return of L'ETNA 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'ETNA operate?

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