SIREN : 827571043
TERRE ET MER 123 is a French company founded 9 years ago, specialized in the sector Restauration traditionnelle. Based in VIOLAINES (62138), this company of category PME shows in 2023 a revenue of 1.0 M€. 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 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|
| Revenue | 1 026 922 € | 977 736 € | 346 892 € | 625 498 € | 912 567 € | 884 441 € | 381 622 € |
| Net income | 44 232 € | 87 259 € | 67 805 € | -32 252 € | 29 815 € | 75 689 € | 38 869 € |
| EBITDA | 91 324 € | 116 156 € | 117 745 € | -17 074 € | 48 982 € | 84 499 € | 46 549 € |
| Net margin | 4.3% | 8.9% | 19.5% | -5.2% | 3.3% | 8.6% | 10.2% |
In 2023, TERRE ET MER 123 achieves revenue of 1.0 M€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +17.9%. Vs 2022: +5%. After deducting consumption (487 k€), gross margin stands at 540 k€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 91 k€, representing 8.9% of revenue. Warning negative scissor effect: despite revenue change (+5%), EBITDA varies by -21%, reducing margin by 3.0 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 44 k€, i.e. 4.3% of revenue. This profit can be retained or distributed to shareholders.
1 026 922 €
540 289 €
91 324 €
50 596 €
44 232 €
8.9%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 9.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
0.0%
0.0%
9.749%
0.0
33.0%
In 2023, the debt ratio of TERRE ET MER 123 (0.00) 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 2023, the financial autonomy of TERRE ET MER 123 (0.0%) 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 2023, the repayment capacity of TERRE ET MER 123 (0.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 264.60. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
264.603
0.0
In 2023, the liquidity ratio of TERRE ET MER 123 (264.60) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2023, the interest coverage of TERRE ET MER 123 (0.0x) 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) 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: 37 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-17 days): operations structurally generate cash. Over 2017-2023, WCR increased by +74%, requiring additional financing.
-47 105 €
0 j
37 j
11 j
-17 j
Based on 689 transactions of similar company sales in 2023, the value of TERRE ET MER 123 is estimated at 549 591 € (range 301 104€ - 1 029 688€). With an EBITDA of 91 324€, 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare TERRE ET MER 123 with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of TERRE ET MER 123 in 2023 is 1.0 M€.
Yes, TERRE ET MER 123 generated a net profit of 44 k€ in 2023.
The headquarters of TERRE ET MER 123 is located in VIOLAINES (62138), in the department Pas-de-Calais.
The tax return of TERRE ET MER 123 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).
TERRE ET MER 123 operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.