RESTAURANT RICHARD ET CHRISTOPHER COUTANCEAU : revenue, balance sheet and financial ratios

In 2024, RESTAURANT RICHARD ET CHRISTOPHER COUTANCEAU achieves revenue of 4.0 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.3%. Significant drop of -17% vs 2023. After deducting consumption (895 k€), gross margin stands at 3.1 M€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 865 k€, representing 21.7% of revenue. Warning negative scissor effect: despite revenue change (-17%), EBITDA varies by -38%, reducing margin by 7.3 pts. This reflects costs rising faster than 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 587 k€, i.e. 14.7% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 48%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 44%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 16.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 219.40. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). Inventory turnover is 105 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 91 days of revenue, i.e. 1.0 M€ to permanently finance.

Based on 698 transactions of similar company sales in 2024, the value of RESTAURANT RICHARD ET CHRISTOPHER COUTANCEAU is estimated at 3 832 283 € (range 1 953 287€ - 7 442 426€). With an EBITDA of 864 986€, 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.