Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

L'ETOILE : revenue, balance sheet and financial ratios

L'ETOILE is a French company founded 3 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in TETEGHEM-COUDEKERQUE-VILLAGE (59229), this company of category PME shows in 2024 a net income positive of 15 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'ETOILE (SIREN 949634380)
Indicator 2024
Revenue N/C
Net income 15 073 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2024, L'ETOILE generates positive net income of 15 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

15 073 €

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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 3292%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

3292.293%

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

2.725%

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

68.3%

Solvency indicators evolution
L'ETOILE

Sector positioning

Debt ratio
3292.29 2024
2024
Q1: 0.0
Med: 15.92
Q3: 90.38
Watch

In 2024, the debt ratio of L'ETOILE (3292.29) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
2.73% 2024
2024
Q1: 0.15%
Med: 23.15%
Q3: 52.92%
Average

In 2024, the financial autonomy of L'ETOILE (2.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 162.39. 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

162.386

Liquidity indicators evolution
L'ETOILE

Sector positioning

Liquidity ratio
162.39 2024
2024
Q1: 89.72
Med: 169.23
Q3: 360.87
Average

In 2024, the liquidity ratio of L'ETOILE (162.39) 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.

Positioning of L'ETOILE in its sector

Comparison with sector Autres activités récréatives et de loisirs

Valuation estimate

Based on 114 transactions of similar company sales (all years), the value of L'ETOILE is estimated at 116 562 € (range 67 964€ - 224 449€). 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
114 transactions
67k€ 116k€ 224k€
116 562 € Range: 67 964€ - 224 449€
NAF 5 all-time

Valuation method used

Net Income Multiple
15 073 € × 7.7x = 116 563 €
Range: 67 965€ - 224 449€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 114 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 activités récréatives et de loisirs)

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

Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs

Frequently asked questions about L'ETOILE

What is the revenue of L'ETOILE ?

The revenue of L'ETOILE is not publicly disclosed (confidential accounts filed with INPI).

Is L'ETOILE profitable?

Yes, L'ETOILE generated a net profit of 15 k€ in 2024.

Where is the headquarters of L'ETOILE ?

The headquarters of L'ETOILE is located in TETEGHEM-COUDEKERQUE-VILLAGE (59229), in the department Nord.

Where to find the tax return of L'ETOILE ?

The tax return of L'ETOILE 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'ETOILE operate?

L'ETOILE operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.