SIREN : 888239738
[ND] is a French company founded 5 years ago, specialized in the sector Débits de boissons. Based in OMBREE D'ANJOU ([ND]), this company of category PME shows in 2023 a revenue of 274 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
| Indicator | 2023 | 2022 | 2021 |
|---|---|---|---|
| Revenue | 273 926 € | 223 179 € | 173 049 € |
| Net income | 36 787 € | 68 521 € | 98 598 € |
| EBITDA | 40 580 € | 67 428 € | 102 030 € |
| Net margin | 13.4% | 30.7% | 57.0% |
In 2023, [ND] achieves revenue of 274 k€. Over the period 2021-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +25.8%. Vs 2022, growth of +23% (223 k€ -> 274 k€). After deducting consumption (77 k€), gross margin stands at 197 k€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 41 k€, representing 14.8% of revenue. Warning negative scissor effect: despite revenue change (+23%), EBITDA varies by -40%, reducing margin by 15.4 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 37 k€, i.e. 13.4% of revenue. This profit can be retained or distributed to shareholders.
273 926 €
196 996 €
40 580 €
35 610 €
36 787 €
14.8%
The debt ratio (= Financial debt / Equity x 100) stands at 23%. 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 65%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
22.876%
65.466%
14.784%
1.074
76.4%
In 2023, the debt ratio of [ND] (22.88) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of [ND] (65.5%) 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.
In 2023, the repayment capacity of [ND] (1.07) 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 389.55. 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 2.3x. Financial charges are adequately covered by operations.
389.549
2.348
In 2023, the liquidity ratio of [ND] (389.55) 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 2023, the interest coverage of [ND] (2.4x) 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) 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: 112 days. Excellent situation: suppliers finance 112 days of the operating cycle (retail model). Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 90 days of revenue, i.e. 69 k€ to permanently finance. Over 2021-2023, WCR increased by +28%, requiring additional financing.
68 564 €
0 j
112 j
12 j
90 j
Based on 123 transactions of similar company sales in 2023, the value of [ND] is estimated at 254 208 € (range 151 175€ - 410 120€). With an EBITDA of 40 580€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.97x (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 123 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 [ND] with other companies in the same sector:
The revenue of [ND] in 2023 is 274 k€.
Yes, [ND] generated a net profit of 37 k€ in 2023.
The headquarters of [ND] is located in OMBREE D'ANJOU ([ND]).
The tax return of [ND] 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).
[ND] operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.