LE SAINT CHARLES DISCOTHEQUE : revenue, balance sheet and financial ratios

LE SAINT CHARLES DISCOTHEQUE is a French company founded 38 years ago, specialized in the sector Débits de boissons. Based in SAINT-MAUR-DES-FOSSES (94100), this company of category PME shows in 2018 a revenue of 574 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 - LE SAINT CHARLES DISCOTHEQUE (SIREN 342632171)
Indicator 2018 2015
Revenue 574 384 € 489 969 €
Net income 23 963 € 10 863 €
EBITDA 48 958 € 31 644 €
Net margin 4.2% 2.2%

Revenue and income statement

In 2018, LE SAINT CHARLES DISCOTHEQUE achieves revenue of 574 k€. Vs 2015, growth of +17% (490 k€ -> 574 k€). After deducting consumption (155 k€), gross margin stands at 419 k€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 49 k€, representing 8.5% of revenue. Positive scissor effect: EBITDA margin improves by +2.1 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 24 k€, i.e. 4.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

574 384 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

419 049 €

EBITDA (2018) ?
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

48 958 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

26 250 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

23 963 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.5%

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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 54%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 38%. 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 8.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

54.351%

Financial autonomy (2018) ?
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

38.26%

Cash flow / Revenue (2018) ?
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

8.125%

Repayment capacity (2018) ?
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

1.47

Asset age ratio (2018) ?
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

35.9%

Solvency indicators evolution
LE SAINT CHARLES DISCOTHEQUE

Sector positioning

Debt ratio
54.35 2018
2015
2018
Q1: 0.21
Med: 44.7
Q3: 223.14
Average -24 pts over 2 years

In 2018, the debt ratio of LE SAINT CHARLES DISCOTHEQUE (54.35) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
38.26% 2018
2015
2018
Q1: 8.52%
Med: 34.65%
Q3: 62.73%
Good +20 pts over 2 years

In 2018, the financial autonomy of LE SAINT CHARLES DISCOTHEQUE (38.3%) 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
1.47 years 2018
2015
2018
Q1: 0.0 years
Med: 0.49 years
Q3: 3.46 years
Average -17 pts over 2 years

In 2018, the repayment capacity of LE SAINT CHARLES DISCOTHEQUE (1.47) 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 97.86. 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 4.7x. Financial charges are adequately covered by operations.

Liquidity ratio (2018) ?
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

97.864

Interest coverage (2018) ?
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

4.671

Liquidity indicators evolution
LE SAINT CHARLES DISCOTHEQUE

Sector positioning

Liquidity ratio
97.86 2018
2015
2018
Q1: 36.45
Med: 86.41
Q3: 175.69
Good +11 pts over 2 years

In 2018, the liquidity ratio of LE SAINT CHARLES DISCOTHEQUE (97.86) 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
4.67x 2018
2015
2018
Q1: 0.0x
Med: 1.01x
Q3: 6.53x
Good -8 pts over 2 years

In 2018, the interest coverage of LE SAINT CHARLES DISCOTHEQUE (4.7x) 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) and payment terms

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: 42 days. Excellent situation: suppliers finance 42 days of the operating cycle (retail model). Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-33 days): operations structurally generate cash.

Operating WCR (2018) ?
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

-52 637 €

Customer credit (2018) ?
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 (2018) ?
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

42 j

Inventory turnover (2018) ?
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

13 j

WCR in days of revenue (2018) ?
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

-33 j

WCR and payment terms evolution
LE SAINT CHARLES DISCOTHEQUE

Positioning of LE SAINT CHARLES DISCOTHEQUE in its sector

Comparison with sector Débits de boissons

Valuation estimate

Based on 144 transactions of similar company sales in 2018, the value of LE SAINT CHARLES DISCOTHEQUE is estimated at 346 059 € (range 216 139€ - 522 821€). With an EBITDA of 48 958€, the sector multiple of 6.2x is applied. The price/revenue ratio is 0.88x (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 2018
144 transactions
216k€ 346k€ 522k€
346 059 € Range: 216 139€ - 522 821€
NAF 5 année 2018

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
48 958 € × 6.2x
Estimation 301 150 €
183 337€ - 496 285€
Revenue Multiple 30%
574 384 € × 0.88x
Estimation 505 170 €
347 875€ - 688 001€
Net Income Multiple 20%
23 963 € × 9.2x
Estimation 219 669 €
100 541€ - 341 394€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 144 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 LE SAINT CHARLES DISCOTHEQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Débits de boissons

Frequently asked questions about LE SAINT CHARLES DISCOTHEQUE

What is the revenue of LE SAINT CHARLES DISCOTHEQUE ?

The revenue of LE SAINT CHARLES DISCOTHEQUE in 2018 is 574 k€.

Is LE SAINT CHARLES DISCOTHEQUE profitable?

Yes, LE SAINT CHARLES DISCOTHEQUE generated a net profit of 24 k€ in 2018.

Where is the headquarters of LE SAINT CHARLES DISCOTHEQUE ?

The headquarters of LE SAINT CHARLES DISCOTHEQUE is located in SAINT-MAUR-DES-FOSSES (94100), in the department Val-de-Marne.

Where to find the tax return of LE SAINT CHARLES DISCOTHEQUE ?

The tax return of LE SAINT CHARLES DISCOTHEQUE 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 LE SAINT CHARLES DISCOTHEQUE operate?

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