SIREN : 487740383
STAR RECEPTION is a French company founded 20 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in LE FRANCOIS (97240), this company of category PME shows in 2024 a revenue of 1.2 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 |
|---|---|---|---|---|---|---|
| Revenue | 1 153 875 € | 1 323 429 € | 838 655 € | 104 207 € | 391 447 € | 1 441 776 € |
| Net income | 15 908 € | -401 904 € | 61 185 € | 105 605 € | -6 031 € | 17 846 € |
| EBITDA | 51 707 € | -337 349 € | 43 463 € | 181 416 € | -6 481 € | 95 285 € |
| Net margin | 1.4% | -30.4% | 7.3% | 101.3% | -1.5% | 1.2% |
In 2024, STAR RECEPTION achieves revenue of 1.2 M€. Activity remains stable over the period (CAGR: -4.4%). Significant drop of -13% vs 2023. After deducting consumption (44 k€), gross margin stands at 1.1 M€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 52 k€, representing 4.5% of revenue. Positive scissor effect: EBITDA margin improves by +30.0 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 16 k€, i.e. 1.4% of revenue. This profit can be retained or distributed to shareholders.
1 153 875 €
1 109 672 €
51 707 €
-10 374 €
15 908 €
4.4%
The debt ratio (= Financial debt / Equity x 100) stands at 463%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
463.456%
5.049%
4.066%
5.585
30.7%
In 2024, the debt ratio of STAR RECEPTION (463.46) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of STAR RECEPTION (5.0%) 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 2024, the repayment capacity of STAR RECEPTION (5.58) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 106.15. 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 8.1x. Operating income very largely covers interest expenses: high safety margin.
106.151
8.08
In 2024, the liquidity ratio of STAR RECEPTION (106.15) 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 STAR RECEPTION (8.1x) 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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 191 days. Excellent situation: suppliers finance 177 days of the operating cycle (retail model). Overall, WCR represents 33 days of revenue, i.e. 107 k€ to permanently finance. Over 2019-2024, WCR increased by +1046%, requiring additional financing.
107 114 €
14 j
191 j
0 j
33 j
Based on 114 transactions of similar company sales (all years), the value of STAR RECEPTION is estimated at 406 149 € (range 205 792€ - 727 755€). With an EBITDA of 51 707€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.72x (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 114 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 STAR RECEPTION with other companies in the same sector:
Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs
The revenue of STAR RECEPTION in 2024 is 1.2 M€.
Yes, STAR RECEPTION generated a net profit of 16 k€ in 2024.
The headquarters of STAR RECEPTION is located in LE FRANCOIS (97240), in the department Martinique.
The tax return of STAR RECEPTION 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).
STAR RECEPTION operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.