SARL NIGHT ENTERTAINMENT GROUP : revenue, balance sheet and financial ratios

SARL NIGHT ENTERTAINMENT GROUP is a French company founded 18 years ago, specialized in the sector Restauration traditionnelle. Based in DINARD (35800), this company of category PME shows in 2023 a revenue of 314 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SARL NIGHT ENTERTAINMENT GROUP (SIREN 502773781)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 314 195 € 279 794 € 256 352 € 274 439 € 1 062 903 € 1 161 441 € N/C N/C
Net income 10 826 € -2 538 € -284 510 € 2 821 € 29 393 € 40 645 € 26 927 € -83 303 €
EBITDA 13 399 € 3 458 € 60 635 € -2 602 € 118 729 € 86 657 € N/C N/C
Net margin 3.4% -0.9% -111.0% 1.0% 2.8% 3.5% N/C N/C

Revenue and income statement

In 2023, SARL NIGHT ENTERTAINMENT GROUP achieves revenue of 314 k€. Revenue is declining over the period 2018-2023 (CAGR: -23.0%). Vs 2022, growth of +12% (280 k€ -> 314 k€). After deducting consumption (69 k€), gross margin stands at 246 k€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 4.3% of revenue. Positive scissor effect: EBITDA margin improves by +3.0 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11 k€, i.e. 3.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

314 195 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

245 547 €

EBITDA (2023) ?
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

13 399 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

11 192 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

10 826 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.3%

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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%. 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 -102%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 6.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-49.977%

Financial autonomy (2023) ?
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

-101.845%

Cash flow / Revenue (2023) ?
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

6.243%

Repayment capacity (2023) ?
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

4.171

Asset age ratio (2023) ?
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

16.7%

Solvency indicators evolution
SARL NIGHT ENTERTAINMENT GROUP

Sector positioning

Debt ratio
-49.98 2023
2021
2022
2023
Q1: 0.2
Med: 35.0
Q3: 128.41
Excellent

In 2023, the debt ratio of SARL NIGHT ENTERTAINMENT ... (-49.98) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-101.84% 2023
2021
2022
2023
Q1: 5.35%
Med: 29.08%
Q3: 53.84%
Average

In 2023, the financial autonomy of SARL NIGHT ENTERTAINMENT ... (-101.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
4.17 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.57 years
Q3: 3.01 years
Average +50 pts over 3 years

In 2023, the repayment capacity of SARL NIGHT ENTERTAINMENT ... (4.17) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 5.26. 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 3.1x. Financial charges are adequately covered by operations.

Liquidity ratio (2023) ?
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

5.259

Interest coverage (2023) ?
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

3.12

Liquidity indicators evolution
SARL NIGHT ENTERTAINMENT GROUP

Sector positioning

Liquidity ratio
5.26 2023
2021
2022
2023
Q1: 66.83
Med: 137.52
Q3: 259.63
Average -10 pts over 3 years

In 2023, the liquidity ratio of SARL NIGHT ENTERTAINMENT ... (5.26) 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.

Interest coverage
3.12x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.54x
Q3: 4.44x
Good

In 2023, the interest coverage of SARL NIGHT ENTERTAINMENT ... (3.1x) 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) 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: 139 days. Excellent situation: suppliers finance 139 days of the operating cycle (retail model). Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-177 days): operations structurally generate cash.

Operating WCR (2023) ?
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

-154 122 €

Customer credit (2023) ?
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 (2023) ?
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

139 j

Inventory turnover (2023) ?
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

6 j

WCR in days of revenue (2023) ?
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

-177 j

WCR and payment terms evolution
SARL NIGHT ENTERTAINMENT GROUP

Positioning of SARL NIGHT ENTERTAINMENT GROUP in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 689 transactions of similar company sales in 2023, the value of SARL NIGHT ENTERTAINMENT GROUP is estimated at 118 736 € (range 65 790€ - 210 891€). With an EBITDA of 13 399€, the sector multiple of 6.3x is applied. The price/revenue ratio is 0.66x (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.

Estimated enterprise value 2023
689 transactions
65k€ 118k€ 210k€
118 736 € Range: 65 790€ - 210 891€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
13 399 € × 6.3x
Estimation 84 302 €
45 456€ - 175 726€
Revenue Multiple 30%
314 195 € × 0.66x
Estimation 206 398 €
121 319€ - 292 916€
Net Income Multiple 20%
10 826 € × 6.8x
Estimation 73 331 €
33 335€ - 175 767€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 689 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 (Restauration traditionnelle)

Compare SARL NIGHT ENTERTAINMENT GROUP with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about SARL NIGHT ENTERTAINMENT GROUP

What is the revenue of SARL NIGHT ENTERTAINMENT GROUP ?

The revenue of SARL NIGHT ENTERTAINMENT GROUP in 2023 is 314 k€.

Is SARL NIGHT ENTERTAINMENT GROUP profitable?

Yes, SARL NIGHT ENTERTAINMENT GROUP generated a net profit of 11 k€ in 2023.

Where is the headquarters of SARL NIGHT ENTERTAINMENT GROUP ?

The headquarters of SARL NIGHT ENTERTAINMENT GROUP is located in DINARD (35800), in the department Ille-et-Vilaine.

Where to find the tax return of SARL NIGHT ENTERTAINMENT GROUP ?

The tax return of SARL NIGHT ENTERTAINMENT GROUP 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 SARL NIGHT ENTERTAINMENT GROUP operate?

SARL NIGHT ENTERTAINMENT GROUP operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.