SIREN : 484887880
LE BUVEUR DE LUNE is a French company founded 20 years ago, specialized in the sector Débits de boissons. Based in VANNES (56000), this company of category PME shows in 2016 a revenue of 139 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2016 |
|---|---|
| Revenue | 139 397 € |
| Net income | 2 733 € |
| EBITDA | 22 132 € |
| Net margin | 2.0% |
In 2016, LE BUVEUR DE LUNE achieves revenue of 139 k€. After deducting consumption (52 k€), gross margin stands at 87 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 22 k€, representing 15.9% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 2.0% of revenue. This profit can be retained or distributed to shareholders.
139 397 €
87 434 €
22 132 €
7 769 €
2 733 €
15.9%
The debt ratio (= Financial debt / Equity x 100) stands at 205%. 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 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 53.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
205.431%
26.357%
1.744%
53.587
In 2016, the debt ratio of LE BUVEUR DE LUNE (205.43) 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 2016, the financial autonomy of LE BUVEUR DE LUNE (26.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2016, the repayment capacity of LE BUVEUR DE LUNE (53.59) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 11.10. 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 20.3x. Operating income very largely covers interest expenses: high safety margin.
11.103
20.265
In 2016, the liquidity ratio of LE BUVEUR DE LUNE (11.10) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2016, the interest coverage of LE BUVEUR DE LUNE (20.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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: 148 days. Excellent situation: suppliers finance 148 days of the operating cycle (retail model). Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-8 days): operations structurally generate cash.
-3 010 €
0 j
148 j
5 j
-8 j
Based on 1048 transactions of similar company sales (all years), the value of LE BUVEUR DE LUNE is estimated at 112 897 € (range 66 303€ - 179 032€). With an EBITDA of 22 132€, the sector multiple of 6.3x is applied. The price/revenue ratio is 0.93x (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.
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This estimate is based on the analysis of 1048 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 LE BUVEUR DE LUNE with other companies in the same sector:
The revenue of LE BUVEUR DE LUNE in 2016 is 139 k€.
Yes, LE BUVEUR DE LUNE generated a net profit of 3 k€ in 2016.
The headquarters of LE BUVEUR DE LUNE is located in VANNES (56000), in the department Morbihan.
The tax return of LE BUVEUR DE LUNE 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).
LE BUVEUR DE LUNE operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.