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AMELIORATION DU CADRE DE VIE : revenue, balance sheet and financial ratios

AMELIORATION DU CADRE DE VIE is a French company founded 25 years ago, specialized in the sector Débits de boissons. Based in SAINT-JEAN-DE-MONTS (85160), this company of category PME shows in 2019 a revenue of 233 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 - AMELIORATION DU CADRE DE VIE (SIREN 433794914)
Indicator 2019
Revenue 232 795 €
Net income 31 349 €
EBITDA 37 352 €
Net margin 13.5%

Revenue and income statement

In 2019, AMELIORATION DU CADRE DE VIE achieves revenue of 233 k€. After deducting consumption (0 €), gross margin stands at 233 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 37 k€, representing 16.0% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 31 k€, i.e. 13.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

232 795 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

232 795 €

EBITDA (2019) ?
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

37 352 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

34 581 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

31 349 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

16.0%

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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 3%. 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 95%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 18.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

3.279%

Financial autonomy (2019) ?
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

95.303%

Cash flow / Revenue (2019) ?
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

18.009%

Repayment capacity (2019) ?
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

0.597

Asset age ratio (2019) ?
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

7.4%

Solvency indicators evolution
AMELIORATION DU CADRE DE VIE

Sector positioning

Debt ratio
3.28 2019
2019
Q1: 0.21
Med: 46.43
Q3: 225.44
Good

In 2019, the debt ratio of AMELIORATION DU CADRE DE VIE (3.28) 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
95.3% 2019
2019
Q1: 7.38%
Med: 33.65%
Q3: 62.18%
Excellent

In 2019, the financial autonomy of AMELIORATION DU CADRE DE VIE (95.3%) 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.

Repayment capacity
0.6 years 2019
2019
Q1: 0.0 years
Med: 0.52 years
Q3: 3.59 years
Average

In 2019, the repayment capacity of AMELIORATION DU CADRE DE VIE (0.60) 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 6363.09. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

6363.087

Interest coverage (2019) ?
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

0.0

Liquidity indicators evolution
AMELIORATION DU CADRE DE VIE

Sector positioning

Liquidity ratio
6363.09 2019
2019
Q1: 37.59
Med: 89.39
Q3: 185.99
Excellent

In 2019, the liquidity ratio of AMELIORATION DU CADRE DE VIE (6363.09) 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.

Interest coverage
0.0x 2019
2019
Q1: 0.0x
Med: 0.66x
Q3: 5.43x
Average

In 2019, the interest coverage of AMELIORATION DU CADRE DE VIE (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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. The company must finance 24 days of gap between collections and payments. Overall, WCR represents 69 days of revenue, i.e. 45 k€ to permanently finance.

Operating WCR (2019) ?
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

44 683 €

Customer credit (2019) ?
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

48 j

Supplier credit (2019) ?
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

24 j

Inventory turnover (2019) ?
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 in days of revenue (2019) ?
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

69 j

WCR and payment terms evolution
AMELIORATION DU CADRE DE VIE

Positioning of AMELIORATION DU CADRE DE VIE in its sector

Comparison with sector Débits de boissons

Valuation estimate

Based on 132 transactions of similar company sales in 2019, the value of AMELIORATION DU CADRE DE VIE is estimated at 256 004 € (range 161 988€ - 406 751€). With an EBITDA of 37 352€, the sector multiple of 7.1x is applied. The price/revenue ratio is 0.86x (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.

Estimated enterprise value 2019
132 transactions
161k€ 256k€ 406k€
256 004 € Range: 161 988€ - 406 751€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
37 352 € × 7.1x
Estimation 264 043 €
173 578€ - 461 574€
Revenue Multiple 30%
232 795 € × 0.86x
Estimation 200 266 €
135 871€ - 264 555€
Net Income Multiple 20%
31 349 € × 10.2x
Estimation 319 517 €
172 188€ - 482 992€
How is this estimate calculated?

This estimate is based on the analysis of 132 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 (Débits de boissons)

Compare AMELIORATION DU CADRE DE VIE with other companies in the same sector:

Voir toutes les statistiques du secteur Débits de boissons

Frequently asked questions about AMELIORATION DU CADRE DE VIE

What is the revenue of AMELIORATION DU CADRE DE VIE ?

The revenue of AMELIORATION DU CADRE DE VIE in 2019 is 233 k€.

Is AMELIORATION DU CADRE DE VIE profitable?

Yes, AMELIORATION DU CADRE DE VIE generated a net profit of 31 k€ in 2019.

Where is the headquarters of AMELIORATION DU CADRE DE VIE ?

The headquarters of AMELIORATION DU CADRE DE VIE is located in SAINT-JEAN-DE-MONTS (85160), in the department Vendee.

Where to find the tax return of AMELIORATION DU CADRE DE VIE ?

The tax return of AMELIORATION DU CADRE DE VIE 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 AMELIORATION DU CADRE DE VIE operate?

AMELIORATION DU CADRE DE VIE operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.