LA SCALA : revenue, balance sheet and financial ratios

LA SCALA is a French company founded 15 years ago, specialized in the sector Débits de boissons. Based in SAINT-PAUL (97434), this company of category PME shows in 2019 a revenue of 714 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 - LA SCALA (SIREN 528316052)
Indicator 2023 2019 2016
Revenue N/C 713 552 € 738 543 €
Net income 103 298 € 14 862 € 57 611 €
EBITDA N/C 213 094 € 236 857 €
Net margin N/C 2.1% 7.8%

Revenue and income statement

In 2023, LA SCALA generates positive net income of 103 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 58 k€ -> 103 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

103 298 €

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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 0%. 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 40%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2023) ?
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

39.904%

Asset age ratio (2023) ?
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

33.0%

Solvency indicators evolution
LA SCALA

Sector positioning

Debt ratio
0.0 2023
2016
2019
2023
Q1: 0.55
Med: 35.51
Q3: 140.89
Excellent -26 pts over 3 years

In 2023, the debt ratio of LA SCALA (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
39.9% 2023
2016
2019
2023
Q1: 6.1%
Med: 28.02%
Q3: 53.5%
Good +18 pts over 3 years

In 2023, the financial autonomy of LA SCALA (39.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1.15 years 2019
2016
2019
Q1: 0.0 years
Med: 0.52 years
Q3: 3.59 years
Average +11 pts over 2 years

In 2019, the repayment capacity of LA SCALA (1.15) 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 104.77. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

104.771

Liquidity indicators evolution
LA SCALA

Sector positioning

Liquidity ratio
104.77 2023
2016
2019
2023
Q1: 61.98
Med: 138.84
Q3: 273.03
Average

In 2023, the liquidity ratio of LA SCALA (104.77) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2019
2016
2019
Q1: 0.0x
Med: 0.66x
Q3: 5.43x
Average

In 2019, the interest coverage of LA SCALA (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.

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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) ?
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

0 j

Inventory turnover (2023) ?
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

0 j

WCR and payment terms evolution
LA SCALA

Positioning of LA SCALA in its sector

Comparison with sector Débits de boissons

Valuation estimate

Based on 123 transactions of similar company sales in 2023, the value of LA SCALA is estimated at 855 296 € (range 350 761€ - 1 509 326€). 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 2023
123 transactions
350k€ 855k€ 1509k€
855 296 € Range: 350 761€ - 1 509 326€
NAF 5 année 2023

Valuation method used

Net Income Multiple
103 298 € × 8.3x = 855 297 €
Range: 350 762€ - 1 509 327€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 123 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 (Débits de boissons)

Compare LA SCALA with other companies in the same sector:

Frequently asked questions about LA SCALA

What is the revenue of LA SCALA ?

The revenue of LA SCALA in 2019 is 714 k€.

Is LA SCALA profitable?

Yes, LA SCALA generated a net profit of 103 k€ in 2023.

Where is the headquarters of LA SCALA ?

The headquarters of LA SCALA is located in SAINT-PAUL (97434), in the department La Reunion.

Where to find the tax return of LA SCALA ?

The tax return of LA SCALA 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 LA SCALA operate?

LA SCALA operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.