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

BAR BRASSERIE LE COMMERCIAL : revenue, balance sheet and financial ratios

BAR BRASSERIE LE COMMERCIAL is a French company founded 5 years ago, specialized in the sector Restauration traditionnelle. Based in CAPTIEUX (33840), this company of category PME shows in 2020 a revenue of 50 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 - BAR BRASSERIE LE COMMERCIAL (SIREN 887905578)
Indicator 2020
Revenue 50 432 €
Net income 12 050 €
EBITDA 12 049 €
Net margin 23.9%

Revenue and income statement

In 2020, BAR BRASSERIE LE COMMERCIAL achieves revenue of 50 k€. After deducting consumption (42 k€), gross margin stands at 8 k€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 23.9% 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 12 k€, i.e. 23.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

50 432 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

8 230 €

EBITDA (2020) ?
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

12 049 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

12 050 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

12 050 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

17.7%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 274%. 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 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.7% 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 (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

274.16%

Financial autonomy (2020) ?
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

26.727%

Cash flow / Revenue (2020) ?
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

17.744%

Repayment capacity (2020) ?
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

2.742

Asset age ratio (2020) ?
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

100.0%

Solvency indicators evolution
BAR BRASSERIE LE COMMERCIAL

Sector positioning

Debt ratio
274.16 2020
2020
Q1: 0.15
Med: 60.24
Q3: 221.22
Average

In 2020, the debt ratio of BAR BRASSERIE LE COMMERCIAL (274.16) 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
26.73% 2020
2020
Q1: 7.62%
Med: 31.67%
Q3: 57.54%
Average

In 2020, the financial autonomy of BAR BRASSERIE LE COMMERCIAL (26.7%) 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
2.74 years 2020
2020
Q1: -1.82 years
Med: 0.07 years
Q3: 3.69 years
Average

In 2020, the repayment capacity of BAR BRASSERIE LE COMMERCIAL (2.74) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Inventory turnover is 50 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 68 days of revenue, i.e. 10 k€ to permanently finance.

Operating WCR (2020) ?
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

9 558 €

Customer credit (2020) ?
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 (2020) ?
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 (2020) ?
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

50 j

WCR in days of revenue (2020) ?
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

68 j

WCR and payment terms evolution
BAR BRASSERIE LE COMMERCIAL

Positioning of BAR BRASSERIE LE COMMERCIAL in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 719 transactions of similar company sales in 2020, the value of BAR BRASSERIE LE COMMERCIAL is estimated at 63 382 € (range 33 944€ - 114 181€). With an EBITDA of 12 049€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.62x (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 2020
719 transactions
33k€ 63k€ 114k€
63 382 € Range: 33 944€ - 114 181€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
12 049 € × 5.7x
Estimation 68 342 €
37 602€ - 134 684€
Revenue Multiple 30%
50 432 € × 0.62x
Estimation 31 429 €
20 105€ - 44 628€
Net Income Multiple 20%
12 050 € × 8.2x
Estimation 98 914 €
45 562€ - 167 256€
How is this estimate calculated?

This estimate is based on the analysis of 719 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 BAR BRASSERIE LE COMMERCIAL with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about BAR BRASSERIE LE COMMERCIAL

What is the revenue of BAR BRASSERIE LE COMMERCIAL ?

The revenue of BAR BRASSERIE LE COMMERCIAL in 2020 is 50 k€.

Is BAR BRASSERIE LE COMMERCIAL profitable?

Yes, BAR BRASSERIE LE COMMERCIAL generated a net profit of 12 k€ in 2020.

Where is the headquarters of BAR BRASSERIE LE COMMERCIAL ?

The headquarters of BAR BRASSERIE LE COMMERCIAL is located in CAPTIEUX (33840), in the department Gironde.

Where to find the tax return of BAR BRASSERIE LE COMMERCIAL ?

The tax return of BAR BRASSERIE LE COMMERCIAL 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 BAR BRASSERIE LE COMMERCIAL operate?

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