Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2015-11-01 (10 years)Status: ActiveBusiness sector: Restauration de type rapideLocation: STRASBOURG (67100), Bas-Rhin
EF MEINAU : revenue, balance sheet and financial ratios
EF MEINAU is a French company
founded 10 years ago,
specialized in the sector Restauration de type rapide.
Based in STRASBOURG (67100),
this company of category PME
shows in 2023 a revenue of 642 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2023, EF MEINAU achieves revenue of 642 k€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +14.1%. Vs 2022, growth of +12% (572 k€ -> 642 k€). After deducting consumption (198 k€), gross margin stands at 444 k€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 35 k€, representing 5.4% of revenue. Positive scissor effect: EBITDA margin improves by +20.8 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 45 k€, i.e. 7.0% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2023)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
641 556 €
Gross margin (2023)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
443 690 €
EBITDA (2023)
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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
34 688 €
EBIT (2023)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
102 508 €
Net income (2023)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
44 847 €
EBITDA margin (2023)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
5.4%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 46%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2023)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
45.711%
Financial autonomy (2023)
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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
55.035%
Cash flow / Revenue (2023)
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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
-3.581%
Repayment capacity (2023)
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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
-4.456
Asset age ratio (2023)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Debt ratio
25793.827
2325.278
252.302
3.632
-24.76
195.14
74.678
45.711
Financial autonomy
0.291
2.798
20.956
46.486
-14.191
23.802
49.335
55.035
Repayment capacity
17.505
4.603
1.706
-0.109
0.136
-1.316
-1.485
-4.456
Cash flow / Revenue
3.749%
6.53%
13.545%
None%
3.02%
-252.536%
-15.726%
-3.581%
Sector positioning
Debt ratio
45.712023
2021
2022
2023
Q1: 0.0
Med: 20.04
Q3: 134.27
Average-19 pts over 3 years
In 2023, the debt ratio of EF MEINAU (45.71) 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
55.03%2023
2021
2022
2023
Q1: 0.42%
Med: 17.62%
Q3: 44.16%
Excellent+30 pts over 3 years
In 2023, the financial autonomy of EF MEINAU (55.0%) 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
-4.46 years2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 2.06 years
Excellent
In 2023, the repayment capacity of EF MEINAU (-4.46) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 170.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 3.9x. Financial charges are adequately covered by operations.
Liquidity ratio (2023)
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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
170.245
Interest coverage (2023)
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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
3.877
Liquidity indicators evolution EF MEINAU
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Liquidity ratio
79.501
141.155
251.352
113.368
87.295
197.843
290.166
170.245
Interest coverage
0.0
0.0
0.0
None
0.0
0.0
-1.905
3.877
Sector positioning
Liquidity ratio
170.252023
2021
2022
2023
Q1: 58.12
Med: 115.45
Q3: 210.02
Good
In 2023, the liquidity ratio of EF MEINAU (170.25) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
Interest coverage
3.88x2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.47x
Excellent+50 pts over 3 years
In 2023, the interest coverage of EF MEINAU (3.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). Overall, WCR represents 23 days of revenue, i.e. 40 k€ to permanently finance. Over 2016-2023, WCR increased by +250%, requiring additional financing.
Operating WCR (2023)
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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
40 155 €
Customer credit (2023)
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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
5 j
Supplier credit (2023)
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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
37 j
Inventory turnover (2023)
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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 (2023)
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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
23 j
WCR and payment terms evolution EF MEINAU
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Operating WCR
-26 715 €
13 402 €
-27 192 €
0 €
-9 230 €
0 €
66 511 €
40 155 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
Customer payment term (days)
0
0
0
15
2
1671
0
5
Supplier payment term (days)
23
27
28
225
10
149
19
37
Positioning of EF MEINAU in its sector
Comparison with sector Restauration de type rapide
Valuation estimate
Based on 689 transactions of similar company sales
in 2023,
the value of EF MEINAU is estimated at
296 311 €
(range 160 774€ - 552 519€).
With an EBITDA of 34 688€, the sector multiple of 6.3x is applied.
The price/revenue ratio is 0.66x
(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 value2023
689 transactions
160k€296k€552k€
296 311 €Range: 160 774€ - 552 519€
NAF 5 année 2023
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
34 688 €×6.3x
Estimation218 246 €
117 679€ - 454 928€
Revenue Multiple30%
641 556 €×0.66x
Estimation421 445 €
247 721€ - 598 107€
Net Income Multiple20%
44 847 €×6.8x
Estimation303 774 €
138 092€ - 728 118€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 de type rapide)
Compare EF MEINAU with other companies in the same sector:
Yes, EF MEINAU generated a net profit of 45 k€ in 2023.
Where is the headquarters of EF MEINAU ?
The headquarters of EF MEINAU is located in STRASBOURG (67100), in the department Bas-Rhin.
Where to find the tax return of EF MEINAU ?
The tax return of EF MEINAU 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 EF MEINAU operate?
EF MEINAU 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.
Item evolution
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