Employees: 02 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2021-11-18 (4 years)Status: ActiveBusiness sector: Restauration de type rapideLocation: GRANVILLE (50400), Manche
GRANVILLE PIZZA : revenue, balance sheet and financial ratios
GRANVILLE PIZZA is a French company
founded 4 years ago,
specialized in the sector Restauration de type rapide.
Based in GRANVILLE (50400),
this company of category PME
shows in 2023 a revenue of 255 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - GRANVILLE PIZZA (SIREN 907482046)
Indicator
2023
2022
Revenue
255 427 €
225 984 €
Net income
37 876 €
21 031 €
EBITDA
52 671 €
28 048 €
Net margin
14.8%
9.3%
Revenue and income statement
In 2023, GRANVILLE PIZZA achieves revenue of 255 k€. Vs 2022, growth of +13% (226 k€ -> 255 k€). After deducting consumption (80 k€), gross margin stands at 176 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 53 k€, representing 20.6% of revenue. Positive scissor effect: EBITDA margin improves by +8.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 38 k€, i.e. 14.8% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2023)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
255 427 €
Gross margin (2023)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
175 798 €
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
52 671 €
EBIT (2023)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
44 834 €
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
37 876 €
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
20.6%
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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
%
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Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 164%. 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 53%. 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 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.9% 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 (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
164.201%
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
53.153%
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
17.9%
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
1.897
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
2022
2023
Debt ratio
5.901
164.201
Financial autonomy
3.053
53.153
Repayment capacity
0.0
1.897
Cash flow / Revenue
10.297%
17.9%
Sector positioning
Debt ratio
164.22023
2022
2023
Q1: 0.0
Med: 20.04
Q3: 134.27
Average+45 pts over 2 years
In 2023, the debt ratio of GRANVILLE PIZZA (164.20) 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
53.15%2023
2022
2023
Q1: 0.42%
Med: 17.62%
Q3: 44.16%
Excellent+50 pts over 2 years
In 2023, the financial autonomy of GRANVILLE PIZZA (53.1%) 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
1.9 years2023
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 2.06 years
Average+48 pts over 2 years
In 2023, the repayment capacity of GRANVILLE PIZZA (1.90) 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 232.10. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
232.097
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
0.0
Liquidity indicators evolution GRANVILLE PIZZA
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2022
2023
Liquidity ratio
84.214
232.097
Interest coverage
0.0
0.0
Sector positioning
Liquidity ratio
232.12023
2022
2023
Q1: 58.12
Med: 115.45
Q3: 210.02
Excellent+38 pts over 2 years
In 2023, the liquidity ratio of GRANVILLE PIZZA (232.10) 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
0.0x2023
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.47x
Average
In 2023, the interest coverage of GRANVILLE PIZZA (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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-36 days): operations structurally generate cash.
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
-25 269 €
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
0 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
36 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
7 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
-36 j
WCR and payment terms evolution GRANVILLE PIZZA
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2022
2023
Operating WCR
-12 126 €
-25 269 €
Inventory turnover (days)
4
7
Customer payment term (days)
0
0
Supplier payment term (days)
23
36
Positioning of GRANVILLE PIZZA 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 GRANVILLE PIZZA is estimated at
267 343 €
(range 142 256€ - 539 812€).
With an EBITDA of 52 671€, 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
142k€267k€539k€
267 343 €Range: 142 256€ - 539 812€
NAF 5 année 2023
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
52 671 €×6.3x
Estimation331 389 €
178 686€ - 690 772€
Revenue Multiple30%
255 427 €×0.66x
Estimation167 793 €
98 627€ - 238 128€
Net Income Multiple20%
37 876 €×6.8x
Estimation256 556 €
116 627€ - 614 940€
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 GRANVILLE PIZZA with other companies in the same sector:
Yes, GRANVILLE PIZZA generated a net profit of 38 k€ in 2023.
Where is the headquarters of GRANVILLE PIZZA ?
The headquarters of GRANVILLE PIZZA is located in GRANVILLE (50400), in the department Manche.
Where to find the tax return of GRANVILLE PIZZA ?
The tax return of GRANVILLE PIZZA 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 GRANVILLE PIZZA operate?
GRANVILLE PIZZA 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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