COFFEE AND TEA : revenue, balance sheet and financial ratios

COFFEE AND TEA is a French company founded 16 years ago, specialized in the sector Restauration de type rapide. Based in PARIS (75018), this company of category PME shows in 2015 a revenue of 24 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 - COFFEE AND TEA (SIREN 514990845)
Indicator 2015 2014 2013
Revenue 24 000 € 22 000 € 20 000 €
Net income 0 € 7 000 € 0 €
EBITDA 6 000 € 7 000 € 6 000 €
Net margin 0.0% 31.8% 0.0%

Revenue and income statement

In 2015, COFFEE AND TEA achieves revenue of 24 k€. Over the period 2013-2015, the company shows strong growth with a CAGR (compound annual growth rate) of +9.5%. Vs 2014: +9%. After deducting consumption (0 €), gross margin stands at 24 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 6 k€, representing 25.0% of revenue. Warning negative scissor effect: despite revenue change (+9%), EBITDA varies by -14%, reducing margin by 6.8 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at 0 € (0.0% of revenue), which will impact equity.

Revenue (2015) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

24 000 €

Gross margin (2015) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

24 000 €

EBITDA (2015) ?
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

6 000 €

EBIT (2015) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

6 000 €

EBITDA margin (2015) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

25.0%

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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 0%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 25.0% 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 (2015) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2015) ?
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

0.0%

Cash flow / Revenue (2015) ?
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

25.0%

Repayment capacity (2015) ?
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

0.0

Solvency indicators evolution
COFFEE AND TEA

Sector positioning

Debt ratio
0.0 2015
2013
2014
2015
Q1: -24.62
Med: 9.34
Q3: 179.55
Good -5 pts over 3 years

In 2015, the debt ratio of COFFEE AND TEA (0.00) 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
0.0% 2015
2013
2014
2015
Q1: 1.26%
Med: 26.59%
Q3: 60.67%
Average

In 2015, the financial autonomy of COFFEE AND TEA (0.0%) 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
0.0 years 2015
2013
2015
Q1: 0.0 years
Med: 0.0 years
Q3: 1.6 years
Excellent

In 2015, the repayment capacity of COFFEE AND TEA (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. WCR is negative (0 days): operations structurally generate cash.

Operating WCR (2015) ?
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 (2015) ?
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 (2015) ?
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 (2015) ?
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
COFFEE AND TEA

Positioning of COFFEE AND TEA in its sector

Comparison with sector Restauration de type rapide

Valuation estimate

Based on 7347 transactions of similar company sales (all years), the value of COFFEE AND TEA is estimated at 28 532 € (range 15 992€ - 48 540€). With an EBITDA of 6 000€, the sector multiple of 5.9x is applied. The price/revenue ratio is 0.69x (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 2015
7347 transactions
15k€ 28k€ 48k€
28 532 € Range: 15 992€ - 48 540€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
6 000 € × 5.9x
Estimation 35 660 €
19 440€ - 63 196€
Revenue Multiple 30%
24 000 € × 0.69x
Estimation 16 652 €
10 248€ - 24 116€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 7347 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 de type rapide)

Compare COFFEE AND TEA with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration de type rapide

Frequently asked questions about COFFEE AND TEA

What is the revenue of COFFEE AND TEA ?

The revenue of COFFEE AND TEA in 2015 is 24 k€.

Is COFFEE AND TEA profitable?

Yes, COFFEE AND TEA generated a net profit of 7 k€ in 2014.

Where is the headquarters of COFFEE AND TEA ?

The headquarters of COFFEE AND TEA is located in PARIS (75018), in the department Paris.

Where to find the tax return of COFFEE AND TEA ?

The tax return of COFFEE AND TEA 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 COFFEE AND TEA operate?

COFFEE AND TEA operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.