RESTAURANT LA ROQUEBRUNOISE : revenue, balance sheet and financial ratios

RESTAURANT LA ROQUEBRUNOISE is a French company founded 29 years ago, specialized in the sector Restauration traditionnelle. Based in ROQUEBRUNE-CAP-MARTIN (06190), this company of category PME shows in 2020 a revenue of 179 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 - RESTAURANT LA ROQUEBRUNOISE (SIREN 408815587)
Indicator 2020 2019 2018 2017
Revenue 179 387 € 287 215 € 313 911 € 224 470 €
Net income 2 540 € 731 € 344 € -28 089 €
EBITDA 10 868 € -4 511 € 7 870 € -27 367 €
Net margin 1.4% 0.3% 0.1% -12.5%

Revenue and income statement

In 2020, RESTAURANT LA ROQUEBRUNOISE achieves revenue of 179 k€. Revenue is declining over the period 2017-2020 (CAGR: -7.2%). Significant drop of -38% vs 2019. After deducting consumption (59 k€), gross margin stands at 121 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11 k€, representing 6.1% of revenue. Positive scissor effect: EBITDA margin improves by +7.6 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 1.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

179 387 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

120 822 €

EBITDA (2020) ?
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

10 868 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

8 015 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 540 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.0%

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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 -904%. 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 -11%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 31.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-904.207%

Financial autonomy (2020) ?
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

-10.642%

Cash flow / Revenue (2020) ?
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

2.476%

Repayment capacity (2020) ?
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

31.031

Asset age ratio (2020) ?
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

30.4%

Solvency indicators evolution
RESTAURANT LA ROQUEBRUNOISE

Sector positioning

Debt ratio
-904.21 2020
2018
2019
2020
Q1: 0.15
Med: 60.24
Q3: 221.22
Excellent

In 2020, the debt ratio of RESTAURANT LA ROQUEBRUNOISE (-904.21) 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
-10.64% 2020
2018
2019
2020
Q1: 7.62%
Med: 31.67%
Q3: 57.54%
Average

In 2020, the financial autonomy of RESTAURANT LA ROQUEBRUNOISE (-10.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
31.03 years 2020
2018
2019
2020
Q1: -1.82 years
Med: 0.07 years
Q3: 3.69 years
Average

In 2020, the repayment capacity of RESTAURANT LA ROQUEBRUNOISE (31.03) 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 277.75. 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 13.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2020) ?
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

277.746

Interest coverage (2020) ?
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

12.955

Liquidity indicators evolution
RESTAURANT LA ROQUEBRUNOISE

Sector positioning

Liquidity ratio
277.75 2020
2018
2019
2020
Q1: 71.75
Med: 151.42
Q3: 282.87
Good +18 pts over 3 years

In 2020, the liquidity ratio of RESTAURANT LA ROQUEBRUNOISE (277.75) 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
12.96x 2020
2018
2019
2020
Q1: -1.09x
Med: 0.0x
Q3: 3.0x
Excellent

In 2020, the interest coverage of RESTAURANT LA ROQUEBRUNOISE (13.0x) 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) 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: 27 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 29 days of revenue, i.e. 15 k€ to permanently finance.

Operating WCR (2020) ?
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

14 677 €

Customer credit (2020) ?
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 (2020) ?
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

27 j

Inventory turnover (2020) ?
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

23 j

WCR in days of revenue (2020) ?
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

29 j

WCR and payment terms evolution
RESTAURANT LA ROQUEBRUNOISE

Positioning of RESTAURANT LA ROQUEBRUNOISE in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 719 transactions of similar company sales in 2020, the value of RESTAURANT LA ROQUEBRUNOISE is estimated at 68 529 € (range 40 333€ - 115 415€). With an EBITDA of 10 868€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.62x (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 2020
719 transactions
40k€ 68k€ 115k€
68 529 € Range: 40 333€ - 115 415€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
10 868 € × 5.7x
Estimation 61 643 €
33 916€ - 121 483€
Revenue Multiple 30%
179 387 € × 0.62x
Estimation 111 795 €
71 514€ - 158 742€
Net Income Multiple 20%
2 540 € × 8.2x
Estimation 20 850 €
9 604€ - 35 256€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 719 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 (Restauration traditionnelle)

Compare RESTAURANT LA ROQUEBRUNOISE with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about RESTAURANT LA ROQUEBRUNOISE

What is the revenue of RESTAURANT LA ROQUEBRUNOISE ?

The revenue of RESTAURANT LA ROQUEBRUNOISE in 2020 is 179 k€.

Is RESTAURANT LA ROQUEBRUNOISE profitable?

Yes, RESTAURANT LA ROQUEBRUNOISE generated a net profit of 3 k€ in 2020.

Where is the headquarters of RESTAURANT LA ROQUEBRUNOISE ?

The headquarters of RESTAURANT LA ROQUEBRUNOISE is located in ROQUEBRUNE-CAP-MARTIN (06190), in the department Alpes-Maritimes.

Where to find the tax return of RESTAURANT LA ROQUEBRUNOISE ?

The tax return of RESTAURANT LA ROQUEBRUNOISE 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 RESTAURANT LA ROQUEBRUNOISE operate?

RESTAURANT LA ROQUEBRUNOISE operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.