UNE FEE DANS LES ETOILES : revenue, balance sheet and financial ratios

UNE FEE DANS LES ETOILES is a French company founded 14 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in COMPIEGNE (60200), this company of category PME shows in 2023 a revenue of 464 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 - UNE FEE DANS LES ETOILES (SIREN 750911125)
Indicator 2023 2021 2020 2019 2018 2017 2016
Revenue 463 859 € 453 390 € 408 847 € 506 895 € 458 165 € 414 511 € 424 947 €
Net income -5 908 € 19 275 € 8 728 € 2 149 € 9 248 € 8 706 € 33 657 €
EBITDA 4 481 € 25 014 € 15 635 € 12 863 € 24 751 € 32 061 € 51 910 €
Net margin -1.3% 4.3% 2.1% 0.4% 2.0% 2.1% 7.9%

Revenue and income statement

In 2023, UNE FEE DANS LES ETOILES achieves revenue of 464 k€. Revenue is growing positively over 7 years (CAGR: +1.3%). Vs 2021: +2%. After deducting consumption (268 k€), gross margin stands at 196 k€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4 k€, representing 1.0% of revenue. Warning negative scissor effect: despite revenue change (+2%), EBITDA varies by -82%, reducing margin by 4.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -6 k€ (-1.3% of revenue), which will impact equity.

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

463 859 €

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

196 352 €

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

4 481 €

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

-5 439 €

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

-5 908 €

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

1.0%

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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 389%. 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 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 14.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

388.656%

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

5.97%

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

0.865%

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

14.035

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

17.6%

Solvency indicators evolution
UNE FEE DANS LES ETOILES

Sector positioning

Debt ratio
388.66 2023
2020
2021
2023
Q1: 0.03
Med: 18.67
Q3: 75.45
Watch

In 2023, the debt ratio of UNE FEE DANS LES ETOILES (388.66) 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.

Financial autonomy
5.97% 2023
2020
2021
2023
Q1: 4.17%
Med: 30.41%
Q3: 56.54%
Average

In 2023, the financial autonomy of UNE FEE DANS LES ETOILES (6.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
14.04 years 2023
2020
2021
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.93 years
Watch

In 2023, the repayment capacity of UNE FEE DANS LES ETOILES (14.04) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 122.30. 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 9.8x. Operating income very largely covers interest expenses: high safety margin.

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

122.3

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

9.752

Liquidity indicators evolution
UNE FEE DANS LES ETOILES

Sector positioning

Liquidity ratio
122.3 2023
2020
2021
2023
Q1: 132.02
Med: 227.72
Q3: 418.09
Watch -13 pts over 3 years

In 2023, the liquidity ratio of UNE FEE DANS LES ETOILES (122.30) 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.

Interest coverage
9.75x 2023
2020
2021
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.31x
Excellent +50 pts over 3 years

In 2023, the interest coverage of UNE FEE DANS LES ETOILES (9.8x) 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) 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: 103 days. Excellent situation: suppliers finance 103 days of the operating cycle (retail model). Inventory turnover is 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 91 days of revenue, i.e. 117 k€ to permanently finance. Over 2016-2023, WCR increased by +191%, requiring additional financing.

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

117 101 €

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

103 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

26 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

91 j

WCR and payment terms evolution
UNE FEE DANS LES ETOILES

Positioning of UNE FEE DANS LES ETOILES in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 100 transactions of similar company sales in 2023, the value of UNE FEE DANS LES ETOILES is estimated at 83 349 € (range 46 947€ - 161 799€). With an EBITDA of 4 481€, the sector multiple of 3.9x is applied. The price/revenue ratio is 0.42x (conservative valuation). 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
100 transactions
46k€ 83k€ 161k€
83 349 € Range: 46 947€ - 161 799€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 481 € × 3.9x
Estimation 17 264 €
7 928€ - 37 209€
Revenue Multiple 30%
463 859 € × 0.42x
Estimation 193 492 €
111 980€ - 369 451€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 100 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 (Autres commerces de détail spécialisés divers)

Compare UNE FEE DANS LES ETOILES with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about UNE FEE DANS LES ETOILES

What is the revenue of UNE FEE DANS LES ETOILES ?

The revenue of UNE FEE DANS LES ETOILES in 2023 is 464 k€.

Is UNE FEE DANS LES ETOILES profitable?

UNE FEE DANS LES ETOILES recorded a net loss in 2023.

Where is the headquarters of UNE FEE DANS LES ETOILES ?

The headquarters of UNE FEE DANS LES ETOILES is located in COMPIEGNE (60200), in the department Oise.

Where to find the tax return of UNE FEE DANS LES ETOILES ?

The tax return of UNE FEE DANS LES ETOILES 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 UNE FEE DANS LES ETOILES operate?

UNE FEE DANS LES ETOILES operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.