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ABCR - APPPLICATION BREVET CUISINE ET RESTAURANT : revenue, balance sheet and financial ratios

ABCR - APPPLICATION BREVET CUISINE ET RESTAURANT is a French company founded 8 years ago, specialized in the sector Restauration traditionnelle. Based in LYON (69009), this company of category PME shows in 2022 a revenue of 795 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 - ABCR - APPPLICATION BREVET CUISINE ET RESTAURANT (SIREN 833356702)
Indicator 2023 2022
Revenue N/C 794 862 €
Net income 45 506 € 30 183 €
EBITDA N/C -6 597 €
Net margin N/C 3.8%

Revenue and income statement

In 2023, ABCR - APPPLICATION BREVET CUISINE ET RESTAURANT generates positive net income of 46 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2022-2023: 30 k€ -> 46 k€.

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

45 506 €

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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 168%. 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 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

167.735%

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

18.342%

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

20.1%

Solvency indicators evolution
ABCR - APPPLICATION BREVET CUISINE ET RESTAURANT

Sector positioning

Debt ratio
167.74 2023
2022
2023
Q1: 0.2
Med: 35.0
Q3: 128.41
Average +50 pts over 2 years

In 2023, the debt ratio of ABCR - APPPLICATION BREVE... (167.74) 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
18.34% 2023
2022
2023
Q1: 5.35%
Med: 29.08%
Q3: 53.84%
Average +14 pts over 2 years

In 2023, the financial autonomy of ABCR - APPPLICATION BREVE... (18.3%) 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
2.71 years 2022
2022
Q1: -0.57 years
Med: 0.5 years
Q3: 3.45 years
Average

In 2022, the repayment capacity of ABCR - APPPLICATION BREVE... (2.71) 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 95.59. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

95.589

Liquidity indicators evolution
ABCR - APPPLICATION BREVET CUISINE ET RESTAURANT

Sector positioning

Liquidity ratio
95.59 2023
2022
2023
Q1: 66.83
Med: 137.52
Q3: 259.63
Average

In 2023, the liquidity ratio of ABCR - APPPLICATION BREVE... (95.59) 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.

Interest coverage
-63.91x 2022
2022
Q1: -0.42x
Med: 0.37x
Q3: 4.22x
Average

In 2022, the interest coverage of ABCR - APPPLICATION BREVE... (-63.9x) 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 (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

0 €

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

0 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

0 j

WCR and payment terms evolution
ABCR - APPPLICATION BREVET CUISINE ET RESTAURANT

Positioning of ABCR - APPPLICATION BREVET CUISINE ET RESTAURANT in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 689 transactions of similar company sales in 2023, the value of ABCR - APPPLICATION BREVET CUISINE ET RESTAURANT is estimated at 308 237 € (range 140 121€ - 738 817€). 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
689 transactions
140k€ 308k€ 738k€
308 237 € Range: 140 121€ - 738 817€
NAF 5 année 2023

Valuation method used

Net Income Multiple
45 506 € × 6.8x = 308 238 €
Range: 140 122€ - 738 818€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

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.

  • 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 ABCR - APPPLICATION BREVET CUISINE ET RESTAURANT with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about ABCR - APPPLICATION BREVET CUISINE ET RESTAURANT

What is the revenue of ABCR - APPPLICATION BREVET CUISINE ET RESTAURANT ?

The revenue of ABCR - APPPLICATION BREVET CUISINE ET RESTAURANT in 2022 is 795 k€.

Is ABCR - APPPLICATION BREVET CUISINE ET RESTAURANT profitable?

Yes, ABCR - APPPLICATION BREVET CUISINE ET RESTAURANT generated a net profit of 46 k€ in 2023.

Where is the headquarters of ABCR - APPPLICATION BREVET CUISINE ET RESTAURANT ?

The headquarters of ABCR - APPPLICATION BREVET CUISINE ET RESTAURANT is located in LYON (69009), in the department Rhone.

Where to find the tax return of ABCR - APPPLICATION BREVET CUISINE ET RESTAURANT ?

The tax return of ABCR - APPPLICATION BREVET CUISINE ET RESTAURANT 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 ABCR - APPPLICATION BREVET CUISINE ET RESTAURANT operate?

ABCR - APPPLICATION BREVET CUISINE ET RESTAURANT operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.