S.E. DE RESTAURATION ET VINS LA CAVE : revenue, balance sheet and financial ratios

S.E. DE RESTAURATION ET VINS LA CAVE is a French company founded 49 years ago, specialized in the sector Restauration traditionnelle. Based in MONTLOUIS-SUR-LOIRE (37270), this company of category PME shows in 2019 a revenue of 769 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 - S.E. DE RESTAURATION ET VINS LA CAVE (SIREN 309458669)
Indicator 2019 2018 2017 2016
Revenue 769 126 € 734 289 € 741 921 € 826 125 €
Net income 42 746 € 16 357 € 511 € -26 186 €
EBITDA 65 405 € 27 987 € 35 264 € -1 468 €
Net margin 5.6% 2.2% 0.1% -3.2%

Revenue and income statement

In 2019, S.E. DE RESTAURATION ET VINS LA CAVE achieves revenue of 769 k€. Activity remains stable over the period (CAGR: -2.4%). Vs 2018: +5%. After deducting consumption (238 k€), gross margin stands at 531 k€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 65 k€, representing 8.5% of revenue. Positive scissor effect: EBITDA margin improves by +4.7 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 43 k€, i.e. 5.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

769 126 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

531 372 €

EBITDA (2019) ?
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

65 405 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

47 277 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

42 746 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.5%

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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 398%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 8.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

397.787%

Financial autonomy (2019) ?
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

11.833%

Cash flow / Revenue (2019) ?
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

8.386%

Repayment capacity (2019) ?
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

3.866

Asset age ratio (2019) ?
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

12.4%

Solvency indicators evolution
S.E. DE RESTAURATION ET VINS LA CAVE

Sector positioning

Debt ratio
397.79 2019
2017
2018
2019
Q1: 0.59
Med: 37.02
Q3: 162.42
Average

In 2019, the debt ratio of S.E. DE RESTAURATION ET V... (397.79) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
11.83% 2019
2017
2018
2019
Q1: 8.63%
Med: 33.57%
Q3: 59.59%
Average

In 2019, the financial autonomy of S.E. DE RESTAURATION ET V... (11.8%) 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
3.87 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.49 years
Q3: 3.0 years
Average

In 2019, the repayment capacity of S.E. DE RESTAURATION ET V... (3.87) 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 54.68. 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 1.5x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2019) ?
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

54.681

Interest coverage (2019) ?
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

1.512

Liquidity indicators evolution
S.E. DE RESTAURATION ET VINS LA CAVE

Sector positioning

Liquidity ratio
54.68 2019
2017
2018
2019
Q1: 47.44
Med: 99.7
Q3: 189.09
Average

In 2019, the liquidity ratio of S.E. DE RESTAURATION ET V... (54.68) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
1.51x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.79x
Q3: 5.37x
Good -21 pts over 3 years

In 2019, the interest coverage of S.E. DE RESTAURATION ET V... (1.5x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. Excellent situation: suppliers finance 47 days of the operating cycle (retail model). Inventory turnover is 17 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-48 days): operations structurally generate cash.

Operating WCR (2019) ?
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

-101 532 €

Customer credit (2019) ?
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

4 j

Supplier credit (2019) ?
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

51 j

Inventory turnover (2019) ?
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

17 j

WCR in days of revenue (2019) ?
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

-48 j

WCR and payment terms evolution
S.E. DE RESTAURATION ET VINS LA CAVE

Positioning of S.E. DE RESTAURATION ET VINS LA CAVE in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 1033 transactions of similar company sales in 2019, the value of S.E. DE RESTAURATION ET VINS LA CAVE is estimated at 458 534 € (range 279 726€ - 739 937€). With an EBITDA of 65 405€, the sector multiple of 6.8x 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 2019
1033 transactions
279k€ 458k€ 739k€
458 534 € Range: 279 726€ - 739 937€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
65 405 € × 6.8x
Estimation 442 605 €
270 596€ - 747 486€
Revenue Multiple 30%
769 126 € × 0.68x
Estimation 525 176 €
344 590€ - 714 478€
Net Income Multiple 20%
42 746 € × 9.3x
Estimation 398 398 €
205 260€ - 759 254€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 1033 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 S.E. DE RESTAURATION ET VINS LA CAVE with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about S.E. DE RESTAURATION ET VINS LA CAVE

What is the revenue of S.E. DE RESTAURATION ET VINS LA CAVE ?

The revenue of S.E. DE RESTAURATION ET VINS LA CAVE in 2019 is 769 k€.

Is S.E. DE RESTAURATION ET VINS LA CAVE profitable?

Yes, S.E. DE RESTAURATION ET VINS LA CAVE generated a net profit of 43 k€ in 2019.

Where is the headquarters of S.E. DE RESTAURATION ET VINS LA CAVE ?

The headquarters of S.E. DE RESTAURATION ET VINS LA CAVE is located in MONTLOUIS-SUR-LOIRE (37270), in the department Indre-et-Loire.

Where to find the tax return of S.E. DE RESTAURATION ET VINS LA CAVE ?

The tax return of S.E. DE RESTAURATION ET VINS LA CAVE 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 S.E. DE RESTAURATION ET VINS LA CAVE operate?

S.E. DE RESTAURATION ET VINS LA CAVE operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.