SIREN : 847709698
TENDANCE ET FRAICHEUR is a French company founded 7 years ago, specialized in the sector Activités des sociétés holding. Based in LEERS (59115), this company of category PME shows in 2024 a revenue of 116 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
| Indicator | 2024 | 2022 | 2021 | 2020 | 2019 |
|---|---|---|---|---|---|
| Revenue | 115 542 € | 106 478 € | 68 757 € | 45 498 € | 87 977 € |
| Net income | 24 266 € | -8 432 € | -7 565 € | -63 285 € | 2 439 € |
| EBITDA | 39 799 € | 20 132 € | 3 467 € | -72 100 € | 5 947 € |
| Net margin | 21.0% | -7.9% | -11.0% | -139.1% | 2.8% |
In 2024, TENDANCE ET FRAICHEUR achieves revenue of 116 k€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.6%. Vs 2022: +9%. After deducting consumption (0 €), gross margin stands at 116 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 40 k€, representing 34.4% of revenue. Positive scissor effect: EBITDA margin improves by +15.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 24 k€, i.e. 21.0% of revenue. This profit can be retained or distributed to shareholders.
115 542 €
115 542 €
39 799 €
23 530 €
24 266 €
34.4%
The debt ratio (= Financial debt / Equity x 100) stands at -1077%. 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 62%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 39.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
-1076.746%
62.492%
39.045%
9.448
89.5%
In 2024, the debt ratio of TENDANCE ET FRAICHEUR (-1076.75) 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.
In 2024, the financial autonomy of TENDANCE ET FRAICHEUR (62.5%) 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 TENDANCE ET FRAICHEUR (9.45) 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 4.28. 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 44.6x. Operating income very largely covers interest expenses: high safety margin.
4.275
44.582
In 2024, the liquidity ratio of TENDANCE ET FRAICHEUR (4.28) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of TENDANCE ET FRAICHEUR (44.6x) 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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). WCR is negative (-889 days): operations structurally generate cash. Notable WCR improvement over the period (-196%), freeing up cash.
-285 285 €
13 j
48 j
0 j
-889 j
Based on 54 transactions of similar company sales
in 2024,
the value of TENDANCE ET FRAICHEUR is estimated at
123 724 €
(range 33 505€ - 226 341€).
With an EBITDA of 39 799€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.59x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 54 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 TENDANCE ET FRAICHEUR with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of TENDANCE ET FRAICHEUR in 2024 is 116 k€.
Yes, TENDANCE ET FRAICHEUR generated a net profit of 24 k€ in 2024.
The headquarters of TENDANCE ET FRAICHEUR is located in LEERS (59115), in the department Nord.
The tax return of TENDANCE ET FRAICHEUR 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).
TENDANCE ET FRAICHEUR operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.