SIREN : 452144546
SQUARE 2 is a French company founded 22 years ago, specialized in the sector Restauration traditionnelle. Based in DUNKERQUE (59140), this company of category PME shows in 2020 a revenue of 83 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 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|
| Revenue | 82 612 € | 118 288 € | 118 305 € | 122 780 € | 131 908 € |
| Net income | 20 309 € | 41 222 € | 40 239 € | 42 659 € | 46 069 € |
| EBITDA | 27 338 € | 67 309 € | 66 449 € | 70 761 € | 82 496 € |
| Net margin | 24.6% | 34.8% | 34.0% | 34.7% | 34.9% |
In 2020, SQUARE 2 achieves revenue of 83 k€. Revenue is declining over the period 2016-2020 (CAGR: -11.0%). Significant drop of -30% vs 2019. After deducting consumption (0 €), gross margin stands at 83 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 27 k€, representing 33.1% of revenue. Warning negative scissor effect: despite revenue change (-30%), EBITDA varies by -59%, reducing margin by 23.8 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 20 k€, i.e. 24.6% of revenue. This profit can be retained or distributed to shareholders.
82 612 €
82 612 €
27 338 €
27 338 €
20 309 €
33.1%
The debt ratio (= Financial debt / Equity x 100) stands at 396%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 18.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 24.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
396.481%
16.786%
24.584%
18.538
In 2020, the debt ratio of SQUARE 2 (396.48) 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 2020, the financial autonomy of SQUARE 2 (16.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2020, the repayment capacity of SQUARE 2 (18.54) 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 165.07. 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 16.6x. Operating income very largely covers interest expenses: high safety margin.
165.071
16.556
In 2020, the liquidity ratio of SQUARE 2 (165.07) 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.
In 2020, the interest coverage of SQUARE 2 (16.6x) 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: 359 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 150 days. The gap of 209 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 91 days of revenue, i.e. 21 k€ to permanently finance. Over 2016-2020, WCR increased by +207%, requiring additional financing.
20 893 €
359 j
150 j
0 j
91 j
Based on 719 transactions of similar company sales in 2020, the value of SQUARE 2 is estimated at 126 317 € (range 67 895€ - 231 102€). With an EBITDA of 27 338€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.62x (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 719 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 SQUARE 2 with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of SQUARE 2 in 2020 is 83 k€.
Yes, SQUARE 2 generated a net profit of 20 k€ in 2020.
The headquarters of SQUARE 2 is located in DUNKERQUE (59140), in the department Nord.
The tax return of SQUARE 2 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).
SQUARE 2 operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.