SIREN : 712030725
NON COUPABLE is a French company founded 32 years ago, specialized in the sector Restauration traditionnelle. Based in PARIS (75009), this company of category PME shows in 2024 a revenue of 1.9 M€. 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 934 062 € | 1 872 971 € | 1 779 322 € | 682 061 € | 1 469 445 € | 2 207 716 € | 2 328 683 € | 2 225 919 € | 2 153 581 € |
| Net income | 150 371 € | 178 131 € | 221 885 € | 150 671 € | 232 208 € | 279 313 € | 294 952 € | 382 128 € | 576 381 € |
| EBITDA | 328 231 € | 361 408 € | 369 289 € | 258 201 € | 343 105 € | 522 275 € | 552 656 € | 617 893 € | 717 391 € |
| Net margin | 7.8% | 9.5% | 12.5% | 22.1% | 15.8% | 12.7% | 12.7% | 17.2% | 26.8% |
In 2024, NON COUPABLE achieves revenue of 1.9 M€. Activity remains stable over the period (CAGR: -1.3%). Vs 2023: +3%. After deducting consumption (552 k€), gross margin stands at 1.4 M€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 328 k€, representing 17.0% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -9%, reducing margin by 2.3 pts. This reflects costs rising faster than 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 150 k€, i.e. 7.8% of revenue. This profit can be retained or distributed to shareholders.
1 934 062 €
1 382 227 €
328 231 €
235 118 €
150 371 €
17.0%
The debt ratio (= Financial debt / Equity x 100) stands at 102%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 10.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
101.708%
37.829%
10.901%
3.044
12.6%
In 2024, the debt ratio of NON COUPABLE (101.71) 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 2024, the financial autonomy of NON COUPABLE (37.8%) 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 2024, the repayment capacity of NON COUPABLE (3.04) 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 88.66. 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 8.4x. Operating income very largely covers interest expenses: high safety margin.
88.663
8.391
In 2024, the liquidity ratio of NON COUPABLE (88.66) 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.
In 2024, the interest coverage of NON COUPABLE (8.4x) 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: 73 days. Excellent situation: suppliers finance 73 days of the operating cycle (retail model). Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 7 days of revenue, i.e. 39 k€ to permanently finance. Notable WCR improvement over the period (-21%), freeing up cash.
39 261 €
0 j
73 j
7 j
7 j
Based on 698 transactions of similar company sales in 2024, the value of NON COUPABLE is estimated at 1 425 634 € (range 732 843€ - 2 702 296€). With an EBITDA of 328 231€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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 698 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 NON COUPABLE with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of NON COUPABLE in 2024 is 1.9 M€.
Yes, NON COUPABLE generated a net profit of 150 k€ in 2024.
The headquarters of NON COUPABLE is located in PARIS (75009), in the department Paris.
The tax return of NON COUPABLE 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).
NON COUPABLE operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.