SIREN : 794692244
L'ETOILE DE MER is a French company founded 12 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in ROSCOFF (29680), this company of category PME shows in 2025 a revenue of 60 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-18
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 60 000 € | 60 000 € | 60 000 € | 60 000 € | 50 000 € | 50 000 € | 50 000 € | 50 000 € | 50 000 € | 50 000 € |
| Net income | 123 090 € | 115 581 € | 115 370 € | 73 399 € | 44 663 € | 41 304 € | 48 713 € | 38 426 € | 35 621 € | -13 679 € |
| EBITDA | -20 270 € | -17 921 € | -19 183 € | -819 € | 937 € | -212 € | 5 887 € | 4 846 € | 4 059 € | 8 881 € |
| Net margin | 205.1% | 192.6% | 192.3% | 122.3% | 89.3% | 82.6% | 97.4% | 76.9% | 71.2% | -27.4% |
In 2025, L'ETOILE DE MER achieves revenue of 60 k€. Revenue is growing positively over 10 years (CAGR: +2.0%). Slight decline of 0% vs 2024. After deducting consumption (42 €), gross margin stands at 60 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -20 k€, representing -33.8% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -13%, reducing margin by 3.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 123 k€, i.e. 205.1% of revenue. This profit can be retained or distributed to shareholders.
60 000 €
59 958 €
-20 270 €
-20 361 €
123 090 €
-33.8%
The debt ratio (= Financial debt / Equity x 100) stands at 29%. 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 76%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 205.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
29.322%
76.079%
205.298%
1.891
In 2025, the debt ratio of L'ETOILE DE MER (29.32) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2025, the financial autonomy of L'ETOILE DE MER (76.1%) 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.
In 2025, the repayment capacity of L'ETOILE DE MER (1.89) 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 2159.68. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
2159.679
-52.787
In 2025, the liquidity ratio of L'ETOILE DE MER (2159.68) 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 2025, the interest coverage of L'ETOILE DE MER (-52.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
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: 157 days. Excellent situation: suppliers finance 157 days of the operating cycle (retail model). Overall, WCR represents 192 days of revenue, i.e. 32 k€ to permanently finance. Over 2016-2025, WCR increased by +321%, requiring additional financing.
32 038 €
0 j
157 j
0 j
192 j
Based on 117 transactions of similar company sales in 2025, the value of L'ETOILE DE MER is estimated at 261 233 € (range 77 563€ - 608 705€). The price/revenue ratio is 0.92x (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.
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This estimate is based on the analysis of 117 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 L'ETOILE DE MER with other companies in the same sector:
Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers
The revenue of L'ETOILE DE MER in 2025 is 60 k€.
Yes, L'ETOILE DE MER generated a net profit of 123 k€ in 2025.
The headquarters of L'ETOILE DE MER is located in ROSCOFF (29680), in the department Finistere.
The tax return of L'ETOILE DE MER 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).
L'ETOILE DE MER operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.