SOCIETE MEDITERRANEE DE GESTION DE BAR LA COUPOLE SMGB LA COUPOLE : revenue, balance sheet and financial ratios

In 2025, SOCIETE MEDITERRANEE DE GESTION DE BAR LA COUPOLE SMGB LA COUPOLE achieves revenue of 1.6 M€. Revenue is growing positively over 8 years (CAGR: +4.0%). Vs 2024: +4%. After deducting consumption (435 k€), gross margin stands at 1.1 M€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 299 k€, representing 19.0% of revenue. Positive scissor effect: EBITDA margin improves by +2.9 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 195 k€, i.e. 12.4% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 9%. 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 79%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 233.82. 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 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.

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: 40 days. Excellent situation: suppliers finance 40 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 68 days of revenue, i.e. 297 k€ to permanently finance. Over 2018-2025, WCR increased by +74%, requiring additional financing.

Based on 66 transactions of similar company sales in 2025, the value of SOCIETE MEDITERRANEE DE GESTION DE BAR LA COUPOLE SMGB LA COUPOLE is estimated at 1 740 687 € (range 1 150 300€ - 2 991 287€). With an EBITDA of 298 851€, the sector multiple of 7.6x is applied. The price/revenue ratio is 0.70x (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.