SIREN : 532108933
SOCIETE DE GESTION DU WHO'S is a French company founded 15 years ago, specialized in the sector Débits de boissons. Based in PARIS (75005), this company of category PME shows in 2014 a revenue of 581 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 | 2014 |
|---|---|
| Revenue | 581 276 € |
| Net income | 59 041 € |
| EBITDA | 139 436 € |
| Net margin | 10.2% |
In 2014, SOCIETE DE GESTION DU WHO'S achieves revenue of 581 k€. After deducting consumption (183 k€), gross margin stands at 398 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 139 k€, representing 24.0% of 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 59 k€, i.e. 10.2% of revenue. This profit can be retained or distributed to shareholders.
581 276 €
398 481 €
139 436 €
79 271 €
59 041 €
24.0%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 10.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.0%
0.0%
10.157%
0.0
In 2014, the debt ratio of SOCIETE DE GESTION DU WHO'S (0.00) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2014, the financial autonomy of SOCIETE DE GESTION DU WHO'S (0.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2014, the repayment capacity of SOCIETE DE GESTION DU WHO'S (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.
The liquidity ratio (= Current assets / Current liabilities) stands at 261.87. 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 1.4x. Coverage is limited: any activity downturn would jeopardize interest payments.
261.867
1.361
In 2014, the liquidity ratio of SOCIETE DE GESTION DU WHO'S (261.87) 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 2014, the interest coverage of SOCIETE DE GESTION DU WHO'S (1.4x) 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) 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: 17 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-7 days): operations structurally generate cash.
-11 114 €
0 j
17 j
20 j
-7 j
Based on 1048 transactions of similar company sales (all years), the value of SOCIETE DE GESTION DU WHO'S is estimated at 695 680 € (range 396 078€ - 1 125 496€). With an EBITDA of 139 436€, the sector multiple of 6.3x is applied. The price/revenue ratio is 0.93x (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.
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This estimate is based on the analysis of 1048 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 SOCIETE DE GESTION DU WHO'S with other companies in the same sector:
The revenue of SOCIETE DE GESTION DU WHO'S in 2014 is 581 k€.
Yes, SOCIETE DE GESTION DU WHO'S generated a net profit of 59 k€ in 2014.
The headquarters of SOCIETE DE GESTION DU WHO'S is located in PARIS (75005), in the department Paris.
The tax return of SOCIETE DE GESTION DU WHO'S 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).
SOCIETE DE GESTION DU WHO'S operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.