SARL LA TAVERNA D UMBERTO : revenue, balance sheet and financial ratios

SARL LA TAVERNA D UMBERTO is a French company founded 22 years ago, specialized in the sector Restauration traditionnelle. Based in CHAMPIGNY-SUR-MARNE (94500), this company of category PME shows in 2018 a revenue of 410 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

Financial history - SARL LA TAVERNA D UMBERTO (SIREN 453149197)
Indicator 2018 2017 2016
Revenue 410 099 € 383 493 € 407 505 €
Net income 25 579 € 707 € 16 851 €
EBITDA 15 310 € -296 € 17 745 €
Net margin 6.2% 0.2% 4.1%

Revenue and income statement

In 2018, SARL LA TAVERNA D UMBERTO achieves revenue of 410 k€. Revenue is growing positively over 3 years (CAGR: +0.3%). Vs 2017: +7%. After deducting consumption (110 k€), gross margin stands at 301 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 15 k€, representing 3.7% of revenue. Positive scissor effect: EBITDA margin improves by +3.8 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 26 k€, i.e. 6.2% 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

410 099 €

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

300 529 €

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

15 310 €

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

27 461 €

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

25 579 €

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

3.7%

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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 21%. 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 64%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.6% 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

21.177%

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

63.95%

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

7.64%

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

1.071

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

7.3%

Solvency indicators evolution
SARL LA TAVERNA D UMBERTO

Sector positioning

Debt ratio
21.18 2018
2016
2017
2018
Q1: 0.41
Med: 37.74
Q3: 166.92
Good

In 2018, the debt ratio of SARL LA TAVERNA D UMBERTO (21.18) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
63.95% 2018
2016
2017
2018
Q1: 8.61%
Med: 33.05%
Q3: 59.12%
Excellent +8 pts over 3 years

In 2018, the financial autonomy of SARL LA TAVERNA D UMBERTO (64.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
1.07 years 2018
2017
2018
Q1: 0.0 years
Med: 0.55 years
Q3: 3.07 years
Average -20 pts over 2 years

In 2018, the repayment capacity of SARL LA TAVERNA D UMBERTO (1.07) 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 189.58. 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 2.3x. 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

189.583

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

2.286

Liquidity indicators evolution
SARL LA TAVERNA D UMBERTO

Sector positioning

Liquidity ratio
189.58 2018
2016
2017
2018
Q1: 47.03
Med: 96.67
Q3: 181.96
Excellent +29 pts over 3 years

In 2018, the liquidity ratio of SARL LA TAVERNA D UMBERTO (189.58) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
2.29x 2018
2016
2017
2018
Q1: 0.0x
Med: 1.07x
Q3: 6.28x
Good

In 2018, the interest coverage of SARL LA TAVERNA D UMBERTO (2.3x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 0 days of revenue, i.e. 66 € to permanently finance. Over 2016-2018, WCR increased by +100%, requiring additional financing.

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

66 €

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

3 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

15 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

22 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

0 j

WCR and payment terms evolution
SARL LA TAVERNA D UMBERTO

Positioning of SARL LA TAVERNA D UMBERTO in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 1098 transactions of similar company sales in 2018, the value of SARL LA TAVERNA D UMBERTO is estimated at 185 882 € (range 111 133€ - 286 632€). With an EBITDA of 15 310€, the sector multiple of 7.0x is applied. The price/revenue ratio is 0.68x (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
1098 transactions
111k€ 185k€ 286k€
185 882 € Range: 111 133€ - 286 632€
NAF 5 année 2018

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
15 310 € × 7.0x
Estimation 107 270 €
61 784€ - 172 591€
Revenue Multiple 30%
410 099 € × 0.68x
Estimation 279 481 €
182 129€ - 394 651€
Net Income Multiple 20%
25 579 € × 9.5x
Estimation 242 017 €
128 017€ - 409 710€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 1098 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 SARL LA TAVERNA D UMBERTO with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about SARL LA TAVERNA D UMBERTO

What is the revenue of SARL LA TAVERNA D UMBERTO ?

The revenue of SARL LA TAVERNA D UMBERTO in 2018 is 410 k€.

Is SARL LA TAVERNA D UMBERTO profitable?

Yes, SARL LA TAVERNA D UMBERTO generated a net profit of 26 k€ in 2018.

Where is the headquarters of SARL LA TAVERNA D UMBERTO ?

The headquarters of SARL LA TAVERNA D UMBERTO is located in CHAMPIGNY-SUR-MARNE (94500), in the department Val-de-Marne.

Where to find the tax return of SARL LA TAVERNA D UMBERTO ?

The tax return of SARL LA TAVERNA D UMBERTO 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 SARL LA TAVERNA D UMBERTO operate?

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