Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

YAPAHUMA : revenue, balance sheet and financial ratios

YAPAHUMA is a French company founded 14 years ago, specialized in the sector Restauration traditionnelle. Based in CROZON (29160), this company of category PME shows in 2024 a net income positive of 33 k€. 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 - YAPAHUMA (SIREN 538702473)
Indicator 2024 2023
Revenue N/C N/C
Net income 33 400 € 14 781 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2024, YAPAHUMA generates positive net income of 33 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2023-2024: 15 k€ -> 33 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

33 400 €

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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 16%. 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 77%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

16.251%

Financial autonomy (2024) ?
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

77.108%

Asset age ratio (2024) ?
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

29.1%

Solvency indicators evolution
YAPAHUMA

Sector positioning

Debt ratio
16.25 2024
2023
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Good

In 2024, the debt ratio of YAPAHUMA (16.25) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
77.11% 2024
2023
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Excellent

In 2024, the financial autonomy of YAPAHUMA (77.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 59.16. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

59.155

Liquidity indicators evolution
YAPAHUMA

Sector positioning

Liquidity ratio
59.16 2024
2023
2024
Q1: 62.72
Med: 130.92
Q3: 251.33
Average -22 pts over 2 years

In 2024, the liquidity ratio of YAPAHUMA (59.16) 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.

Positioning of YAPAHUMA in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 698 transactions of similar company sales in 2024, the value of YAPAHUMA is estimated at 232 267 € (range 115 915€ - 525 942€). 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 2024
698 transactions
115k€ 232k€ 525k€
232 267 € Range: 115 915€ - 525 942€
NAF 5 année 2024

Valuation method used

Net Income Multiple
33 400 € × 7.0x = 232 267 €
Range: 115 916€ - 525 943€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 698 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 (Restauration traditionnelle)

Compare YAPAHUMA with other companies in the same sector:

Frequently asked questions about YAPAHUMA

What is the revenue of YAPAHUMA ?

The revenue of YAPAHUMA is not publicly disclosed (confidential accounts filed with INPI).

Is YAPAHUMA profitable?

Yes, YAPAHUMA generated a net profit of 33 k€ in 2024.

Where is the headquarters of YAPAHUMA ?

The headquarters of YAPAHUMA is located in CROZON (29160), in the department Finistere.

Where to find the tax return of YAPAHUMA ?

The tax return of YAPAHUMA 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 YAPAHUMA operate?

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