NPB - FACE A LA MER - MOULES FRITES - CREPES : revenue, balance sheet and financial ratios

NPB - FACE A LA MER - MOULES FRITES - CREPES is a French company founded 17 years ago, specialized in the sector Gestion de fonds. Based in CHAMBONAS (07140), this company of category PME shows in 2021 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

Financial history - NPB - FACE A LA MER - MOULES FRITES - CREPES (SIREN 508752342)
Indicator 2021 2020
Revenue 59 660 € 35 353 €
Net income -151 716 € -16 691 €
EBITDA -47 760 € -108 272 €
Net margin -254.3% -47.2%

Revenue and income statement

In 2021, NPB - FACE A LA MER - MOULES FRITES - CREPES achieves revenue of 60 k€. Vs 2020, growth of +69% (35 k€ -> 60 k€). After deducting consumption (7 k€), gross margin stands at 53 k€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -48 k€, representing -80.1% of revenue. Positive scissor effect: EBITDA margin improves by +226.2 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -152 k€ (-254.3% of revenue), which will impact equity.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

59 660 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

52 586 €

EBITDA (2021) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-47 760 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-142 624 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-151 716 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-71.5%

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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 50%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

50.354%

Financial autonomy (2021) ?
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

66.103%

Cash flow / Revenue (2021) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-92.409%

Repayment capacity (2021) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-9.594

Asset age ratio (2021) ?
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

81.8%

Solvency indicators evolution
NPB - FACE A LA MER - MOULES FRITES - CREPES

Sector positioning

Debt ratio
50.35 2021
2020
2021
Q1: 0.02
Med: 16.89
Q3: 133.03
Average

In 2021, the debt ratio of NPB - FACE A LA MER - MOU... (50.35) 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
66.1% 2021
2020
2021
Q1: 13.27%
Med: 52.52%
Q3: 87.72%
Good

In 2021, the financial autonomy of NPB - FACE A LA MER - MOU... (66.1%) 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.

Repayment capacity
-9.59 years 2021
2020
2021
Q1: -0.13 years
Med: 0.0 years
Q3: 3.51 years
Excellent

In 2021, the repayment capacity of NPB - FACE A LA MER - MOU... (-9.59) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1436.76. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

1436.756

Interest coverage (2021) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-23.886

Liquidity indicators evolution
NPB - FACE A LA MER - MOULES FRITES - CREPES

Sector positioning

Liquidity ratio
1436.76 2021
2020
2021
Q1: 95.51
Med: 362.13
Q3: 2062.09
Good -9 pts over 2 years

In 2021, the liquidity ratio of NPB - FACE A LA MER - MOU... (1436.76) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-23.89x 2021
2020
2021
Q1: -41.55x
Med: 0.0x
Q3: 0.0x
Average -6 pts over 2 years

In 2021, the interest coverage of NPB - FACE A LA MER - MOU... (-23.9x) 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) and payment terms

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: 29 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Overall, WCR represents 811 days of revenue, i.e. 134 k€ to permanently finance.

Operating WCR (2021) ?
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

134 445 €

Customer credit (2021) ?
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 (2021) ?
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

29 j

Inventory turnover (2021) ?
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 in days of revenue (2021) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

811 j

WCR and payment terms evolution
NPB - FACE A LA MER - MOULES FRITES - CREPES

Positioning of NPB - FACE A LA MER - MOULES FRITES - CREPES in its sector

Comparison with sector Gestion de fonds

Valuation estimate

Based on 76 transactions of similar company sales in 2021, the value of NPB - FACE A LA MER - MOULES FRITES - CREPES is estimated at 19 944 € (range 8 986€ - 53 713€). The price/revenue ratio is 0.33x (conservative valuation). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
76 tx
8k€ 19k€ 53k€
19 944 € Range: 8 986€ - 53 713€
NAF 5 année 2021

Valuation method used

Revenue Multiple
59 660 € × 0.33x = 19 944 €
Range: 8 986€ - 53 713€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 76 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 (Gestion de fonds)

Compare NPB - FACE A LA MER - MOULES FRITES - CREPES with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion de fonds

Frequently asked questions about NPB - FACE A LA MER - MOULES FRITES - CREPES

What is the revenue of NPB - FACE A LA MER - MOULES FRITES - CREPES ?

The revenue of NPB - FACE A LA MER - MOULES FRITES - CREPES in 2021 is 60 k€.

Is NPB - FACE A LA MER - MOULES FRITES - CREPES profitable?

NPB - FACE A LA MER - MOULES FRITES - CREPES recorded a net loss in 2021.

Where is the headquarters of NPB - FACE A LA MER - MOULES FRITES - CREPES ?

The headquarters of NPB - FACE A LA MER - MOULES FRITES - CREPES is located in CHAMBONAS (07140), in the department Ardeche.

Where to find the tax return of NPB - FACE A LA MER - MOULES FRITES - CREPES ?

The tax return of NPB - FACE A LA MER - MOULES FRITES - CREPES 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 NPB - FACE A LA MER - MOULES FRITES - CREPES operate?

NPB - FACE A LA MER - MOULES FRITES - CREPES operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.