LA CAVE RESTAURANT CAFE BAR A VINS BISTRO SEMINAIRES SAINT LOUIS CENTRE SUD ALSACE : revenue, balance sheet and financial ratios

In 2024, LA CAVE RESTAURANT CAFE BAR A VINS BISTRO SEMINAIRES SAINT LOUIS CENTRE SUD ALSACE achieves revenue of 1.7 M€. Revenue is growing positively over 9 years (CAGR: +1.9%). Vs 2023: +3%. After deducting consumption (516 k€), gross margin stands at 1.2 M€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 88 k€, representing 5.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 38 k€, i.e. 2.2% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 57%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 150.27. 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 6.9x. 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: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 28 days of revenue, i.e. 135 k€ to permanently finance. Over 2016-2024, WCR increased by +279%, requiring additional financing.

Based on 698 transactions of similar company sales in 2024, the value of LA CAVE RESTAURANT CAFE BAR A VINS BISTRO SEMINAIRES SAINT LOUIS CENTRE SUD ALSACE is estimated at 585 373 € (range 314 686€ - 1 021 703€). With an EBITDA of 88 062€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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.