SIREN : 843629775
LA CAPSULE is a French company founded 7 years ago, specialized in the sector Débits de boissons. Based in MORTEAU (25500), this company of category PME shows in 2021 a revenue of 92 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
| Indicator | 2021 | 2020 |
|---|---|---|
| Revenue | 91 602 € | 195 807 € |
| Net income | 20 724 € | 1 124 € |
| EBITDA | 26 968 € | 3 304 € |
| Net margin | 22.6% | 0.6% |
In 2021, LA CAPSULE achieves revenue of 92 k€. Significant drop of -53% vs 2020. After deducting consumption (47 k€), gross margin stands at 44 k€, i.e. a rate of 49%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 27 k€, representing 29.4% of revenue. Positive scissor effect: EBITDA margin improves by +27.8 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 21 k€, i.e. 22.6% of revenue. This profit can be retained or distributed to shareholders.
91 602 €
44 449 €
26 968 €
21 321 €
20 724 €
16.4%
The debt ratio (= Financial debt / Equity x 100) stands at 606%. 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 59%. 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 3.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 28.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
606.029%
58.936%
28.812%
2.951
81.4%
In 2021, the debt ratio of LA CAPSULE (606.03) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2021, the financial autonomy of LA CAPSULE (58.9%) 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.
In 2021, the repayment capacity of LA CAPSULE (2.95) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 178.14. 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 1.8x. Coverage is limited: any activity downturn would jeopardize interest payments.
178.138
1.784
In 2021, the liquidity ratio of LA CAPSULE (178.14) 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.
In 2021, the interest coverage of LA CAPSULE (1.8x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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: 57 days. Excellent situation: suppliers finance 57 days of the operating cycle (retail model). Inventory turnover is 32 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 2 days of revenue, i.e. 394 € to permanently finance.
394 €
0 j
57 j
32 j
2 j
Based on 72 transactions of similar company sales
in 2021,
the value of LA CAPSULE is estimated at
132 644 €
(range 73 132€ - 261 299€).
With an EBITDA of 26 968€, the sector multiple of 5.0x is applied.
The price/revenue ratio is 1.23x
(premium 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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 72 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LA CAPSULE with other companies in the same sector:
The revenue of LA CAPSULE in 2021 is 92 k€.
Yes, LA CAPSULE generated a net profit of 21 k€ in 2021.
The headquarters of LA CAPSULE is located in MORTEAU (25500), in the department Doubs.
The tax return of LA CAPSULE 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).
LA CAPSULE operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.