SARL L'ABBAYE : revenue, balance sheet and financial ratios

SARL L'ABBAYE is a French company founded 22 years ago, specialized in the sector Restauration traditionnelle. Based in MONCETZ-L ABBAYE (51290), this company of category PME shows in 2023 a revenue of 324€. 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 - SARL L'ABBAYE (SIREN 453438905)
Indicator 2023 2019 2018 2017 2016
Revenue 324 € 2 924 € 3 343 € 2 650 € 3 879 €
Net income 78 € -358 € 366 € -510 € 70 €
EBITDA 78 € -358 € 366 € -810 € 70 €
Net margin 24.1% -12.2% 10.9% -19.2% 1.8%

Revenue and income statement

In 2023, SARL L'ABBAYE achieves revenue of 324 €. Revenue is declining over the period 2016-2023 (CAGR: -29.9%). Significant drop of -89% vs 2019. After deducting consumption (246 €), gross margin stands at 78 €, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 78 €, representing 24.1% of revenue. Positive scissor effect: EBITDA margin improves by +36.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 78 €, i.e. 24.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

324 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

78 €

EBITDA (2023) ?
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

78 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

78 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

78 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

24.1%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

Cash flow represents 25.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Cash flow / Revenue (2023) ?
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

25.926%

Repayment capacity (2023) ?
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

0.0

Solvency indicators evolution
SARL L'ABBAYE

Sector positioning

Debt ratio
30.94 2019
2018
2019
Q1: 0.59
Med: 37.02
Q3: 162.42
Good

In 2019, the debt ratio of SARL L'ABBAYE (30.94) 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
23.63% 2019
2018
2019
Q1: 8.63%
Med: 33.57%
Q3: 59.59%
Average

In 2019, the financial autonomy of SARL L'ABBAYE (23.6%) 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
0.0 years 2023
2018
2019
2023
Q1: 0.0 years
Med: 0.57 years
Q3: 3.01 years
Excellent -50 pts over 3 years

In 2023, the repayment capacity of SARL L'ABBAYE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. WCR is negative (0 days): operations structurally generate cash.

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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 (2023) ?
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

0 j

Inventory turnover (2023) ?
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

0 j

WCR and payment terms evolution
SARL L'ABBAYE

Positioning of SARL L'ABBAYE in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 689 transactions of similar company sales in 2023, the value of SARL L'ABBAYE is estimated at 414 € (range 217€ - 855€). With an EBITDA of 78€, the sector multiple of 6.3x is applied. The price/revenue ratio is 0.66x (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 2023
689 transactions
0k€ 0k€ 0k€
414 € Range: 217€ - 855€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
78 € × 6.3x
Estimation 491 €
265€ - 1 023€
Revenue Multiple 30%
324 € × 0.66x
Estimation 213 €
125€ - 302€
Net Income Multiple 20%
78 € × 6.8x
Estimation 528 €
240€ - 1 266€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 689 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 L'ABBAYE with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about SARL L'ABBAYE

What is the revenue of SARL L'ABBAYE ?

The revenue of SARL L'ABBAYE in 2023 is 324€.

Is SARL L'ABBAYE profitable?

Yes, SARL L'ABBAYE generated a net profit of 78€ in 2023.

Where is the headquarters of SARL L'ABBAYE ?

The headquarters of SARL L'ABBAYE is located in MONCETZ-L ABBAYE (51290), in the department Marne.

Where to find the tax return of SARL L'ABBAYE ?

The tax return of SARL L'ABBAYE 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 L'ABBAYE operate?

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