HOTEL RESTAURANT ANNE DE BRETAGNE : revenue, balance sheet and financial ratios

In 2025, HOTEL RESTAURANT ANNE DE BRETAGNE achieves revenue of 3.7 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.4%. Slight decline of -3% vs 2024. After deducting consumption (813 k€), gross margin stands at 2.8 M€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 227 k€, representing 6.2% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -44%, reducing margin by 4.7 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 120 k€, i.e. 3.3% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 143%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 7.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 402.17. 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 12.6x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Inventory turnover is 66 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 97 days of revenue, i.e. 987 k€ to permanently finance. Over 2017-2025, WCR increased by +724%, requiring additional financing.

Based on 114 transactions of similar company sales in 2025, the value of HOTEL RESTAURANT ANNE DE BRETAGNE is estimated at 1 162 534 € (range 447 381€ - 2 349 281€). With an EBITDA of 227 497€, the sector multiple of 4.9x is applied. The price/revenue ratio is 0.43x (conservative valuation). 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.