SIREN : 531657161
SARL STEPH AND CO is a French company founded 15 years ago, specialized in the sector Débits de boissons. Based in THUIR (66300), this company of category PME shows in 2020 a revenue of 138 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
| Indicator | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|
| Revenue | 138 359 € | 204 581 € | 219 980 € | 237 721 € | 248 083 € |
| Net income | 22 449 € | 17 312 € | 6 545 € | 15 013 € | 22 723 € |
| EBITDA | 19 652 € | 18 403 € | 4 667 € | 15 293 € | 22 954 € |
| Net margin | 16.2% | 8.5% | 3.0% | 6.3% | 9.2% |
In 2020, SARL STEPH AND CO achieves revenue of 138 k€. Revenue is declining over the period 2016-2020 (CAGR: -13.6%). Significant drop of -32% vs 2019. After deducting consumption (49 k€), gross margin stands at 89 k€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 20 k€, representing 14.2% of revenue. Positive scissor effect: EBITDA margin improves by +5.2 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 22 k€, i.e. 16.2% of revenue. This profit can be retained or distributed to shareholders.
138 359 €
89 183 €
19 652 €
22 449 €
22 449 €
11.9%
The debt ratio (= Financial debt / Equity x 100) stands at 5%. 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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 18.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
4.65%
4.024%
18.573%
0.0
7.0%
In 2020, the debt ratio of SARL STEPH AND CO (4.65) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2020, the financial autonomy of SARL STEPH AND CO (4.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2020, the repayment capacity of SARL STEPH AND CO (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 347.68. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
347.68
0.0
In 2020, the liquidity ratio of SARL STEPH AND CO (347.68) 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.
In 2020, the interest coverage of SARL STEPH AND CO (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
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: 4 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-13 days): operations structurally generate cash. Over 2016-2020, WCR increased by +85%, requiring additional financing.
-5 092 €
0 j
4 j
10 j
-13 j
Based on 89 transactions of similar company sales
in 2020,
the value of SARL STEPH AND CO is estimated at
133 859 €
(range 75 032€ - 229 018€).
With an EBITDA of 19 652€, the sector multiple of 6.3x is applied.
The price/revenue ratio is 0.78x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 89 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SARL STEPH AND CO with other companies in the same sector:
The revenue of SARL STEPH AND CO in 2020 is 138 k€.
Yes, SARL STEPH AND CO generated a net profit of 22 k€ in 2020.
The headquarters of SARL STEPH AND CO is located in THUIR (66300), in the department Pyrenees-Orientales.
The tax return of SARL STEPH AND CO 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).
SARL STEPH AND CO operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.