KING BURGER : revenue, balance sheet and financial ratios

KING BURGER is a French company founded 13 years ago, specialized in the sector Restauration traditionnelle. Based in NICE (06200), this company of category PME shows in 2021 a revenue of 39 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 - KING BURGER (SIREN 791915085)
Indicator 2021 2017 2016
Revenue 39 374 € 23 955 € 62 468 €
Net income 22 176 € -9 274 € 15 341 €
EBITDA 28 136 € -7 651 € 18 721 €
Net margin 56.3% -38.7% 24.6%

Revenue and income statement

In 2021, KING BURGER achieves revenue of 39 k€. Revenue is declining over the period 2016-2021 (CAGR: -8.8%). Vs 2017, growth of +64% (24 k€ -> 39 k€). After deducting consumption (28 k€), gross margin stands at 12 k€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 28 k€, representing 71.5% of revenue. Positive scissor effect: EBITDA margin improves by +103.4 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 22 k€, i.e. 56.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

39 374 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

11 867 €

EBITDA (2021) ?
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

28 136 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

25 918 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

22 176 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

31.4%

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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 2%. 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 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 61.6% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.384%

Financial autonomy (2021) ?
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

1.731%

Cash flow / Revenue (2021) ?
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

61.591%

Repayment capacity (2021) ?
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

Asset age ratio (2021) ?
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

56.0%

Solvency indicators evolution
KING BURGER

Sector positioning

Debt ratio
2.38 2021
2016
2017
2021
Q1: 1.38
Med: 53.42
Q3: 168.44
Good -24 pts over 3 years

In 2021, the debt ratio of KING BURGER (2.38) 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
1.73% 2021
2016
2017
2021
Q1: 9.07%
Med: 32.0%
Q3: 55.27%
Average -8 pts over 3 years

In 2021, the financial autonomy of KING BURGER (1.7%) 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
0.0 years 2021
2016
2017
2021
Q1: 0.0 years
Med: 0.73 years
Q3: 3.07 years
Excellent

In 2021, the repayment capacity of KING BURGER (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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 198.92. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2021) ?
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

198.916

Interest coverage (2021) ?
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

0.021

Liquidity indicators evolution
KING BURGER

Sector positioning

Liquidity ratio
198.92 2021
2016
2017
2021
Q1: 86.42
Med: 176.93
Q3: 313.83
Good -14 pts over 3 years

In 2021, the liquidity ratio of KING BURGER (198.92) 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
0.02x 2021
2016
2017
2021
Q1: 0.0x
Med: 0.46x
Q3: 3.34x
Average -14 pts over 3 years

In 2021, the interest coverage of KING BURGER (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: 52 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. The company must finance 8 days of gap between collections and payments. Inventory turnover is 94 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 119 days of revenue, i.e. 13 k€ to permanently finance. Over 2016-2021, WCR increased by +416%, requiring additional financing.

Operating WCR (2021) ?
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

13 060 €

Customer credit (2021) ?
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

52 j

Supplier credit (2021) ?
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

44 j

Inventory turnover (2021) ?
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

94 j

WCR in days of revenue (2021) ?
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

119 j

WCR and payment terms evolution
KING BURGER

Positioning of KING BURGER in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 663 transactions of similar company sales in 2021, the value of KING BURGER is estimated at 121 835 € (range 67 982€ - 226 274€). With an EBITDA of 28 136€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.87x (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 2021
663 transactions
67k€ 121k€ 226k€
121 835 € Range: 67 982€ - 226 274€
NAF 5 année 2021

Valuation detail by method

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EBITDA Multiple 50%
28 136 € × 5.7x
Estimation 160 114 €
92 227€ - 298 793€
Revenue Multiple 30%
39 374 € × 0.87x
Estimation 34 126 €
22 290€ - 56 368€
Net Income Multiple 20%
22 176 € × 7.1x
Estimation 157 705 €
75 908€ - 299 837€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 663 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 KING BURGER with other companies in the same sector:

Frequently asked questions about KING BURGER

What is the revenue of KING BURGER ?

The revenue of KING BURGER in 2021 is 39 k€.

Is KING BURGER profitable?

Yes, KING BURGER generated a net profit of 22 k€ in 2021.

Where is the headquarters of KING BURGER ?

The headquarters of KING BURGER is located in NICE (06200), in the department Alpes-Maritimes.

Where to find the tax return of KING BURGER ?

The tax return of KING BURGER 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 KING BURGER operate?

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