YANG : revenue, balance sheet and financial ratios

YANG is a French company founded 19 years ago, specialized in the sector Restauration traditionnelle. Based in VILLEPINTE (93420), this company of category PME shows in 2019 a revenue of 1.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - YANG (SIREN 491669529)
Indicator 2022 2019 2018
Revenue N/C 1 010 288 € 1 029 732 €
Net income -44 495 € 62 458 € 56 081 €
EBITDA N/C 134 141 € 122 155 €
Net margin N/C 6.2% 5.4%

Revenue and income statement

In 2022, YANG records a net loss of 44 k€. This deficit will reduce equity on the balance sheet.

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-44 495 €

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Chart evolution

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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 613%. 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 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

613.49%

Financial autonomy (2022) ?
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

9.545%

Asset age ratio (2022) ?
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

3.7%

Solvency indicators evolution
YANG

Sector positioning

Debt ratio
613.49 2022
2018
2019
2022
Q1: 0.42
Med: 45.67
Q3: 157.58
Average +23 pts over 3 years

In 2022, the debt ratio of YANG (613.49) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
9.54% 2022
2018
2019
2022
Q1: 7.88%
Med: 31.38%
Q3: 55.22%
Average -27 pts over 3 years

In 2022, the financial autonomy of YANG (9.5%) 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
0.62 years 2019
2018
2019
Q1: 0.0 years
Med: 0.49 years
Q3: 3.0 years
Average

In 2019, the repayment capacity of YANG (0.62) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 194.08. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

194.084

Liquidity indicators evolution
YANG

Sector positioning

Liquidity ratio
194.08 2022
2018
2019
2022
Q1: 69.17
Med: 146.22
Q3: 272.06
Good +12 pts over 3 years

In 2022, the liquidity ratio of YANG (194.08) 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.

Interest coverage
0.38x 2019
2018
2019
Q1: 0.0x
Med: 0.79x
Q3: 5.37x
Average -14 pts over 2 years

In 2019, the interest coverage of YANG (0.4x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2022) ?
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

0 €

Customer credit (2022) ?
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 (2022) ?
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

0 j

Inventory turnover (2022) ?
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

0 j

WCR and payment terms evolution
YANG

Positioning of YANG in its sector

Comparison with sector Restauration traditionnelle

Similar companies (Restauration traditionnelle)

Compare YANG with other companies in the same sector:

Frequently asked questions about YANG

What is the revenue of YANG ?

The revenue of YANG in 2019 is 1.0 M€.

Is YANG profitable?

YANG recorded a net loss in 2022.

Where is the headquarters of YANG ?

The headquarters of YANG is located in VILLEPINTE (93420), in the department Seine-Saint-Denis.

Where to find the tax return of YANG ?

The tax return of YANG 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 YANG operate?

YANG operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.