SIREN : 850710674
THE VIEW is a French company founded 6 years ago, specialized in the sector Débits de boissons. Based in AUBENAS (07200), this company of category PME shows in 2023 a revenue of 206 k€. 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
| Indicator | 2023 | 2021 | 2020 |
|---|---|---|---|
| Revenue | 205 819 € | 110 655 € | 266 304 € |
| Net income | 16 074 € | 11 922 € | 18 434 € |
| EBITDA | 30 375 € | 52 028 € | 40 198 € |
| Net margin | 7.8% | 10.8% | 6.9% |
In 2023, THE VIEW achieves revenue of 206 k€. Revenue is declining over the period 2020-2023 (CAGR: -8.2%). Vs 2021, growth of +86% (111 k€ -> 206 k€). After deducting consumption (73 k€), gross margin stands at 133 k€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 30 k€, representing 14.8% of revenue. Warning negative scissor effect: despite revenue change (+86%), EBITDA varies by -42%, reducing margin by 32.3 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 16 k€, i.e. 7.8% of revenue. This profit can be retained or distributed to shareholders.
205 819 €
132 757 €
30 375 €
20 318 €
16 074 €
14.8%
The debt ratio (= Financial debt / Equity x 100) stands at 211%. 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 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 11.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
211.396%
28.606%
11.626%
3.74
49.1%
In 2023, the debt ratio of THE VIEW (211.40) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2023, the financial autonomy of THE VIEW (28.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2023, the repayment capacity of THE VIEW (3.74) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 148.72. 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 5.5x. Operating income very largely covers interest expenses: high safety margin.
148.72
5.472
In 2023, the liquidity ratio of THE VIEW (148.72) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2023, the interest coverage of THE VIEW (5.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 14 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 16 days of revenue, i.e. 9 k€ to permanently finance. Notable WCR improvement over the period (-75%), freeing up cash.
8 949 €
1 j
14 j
5 j
16 j
Based on 123 transactions of similar company sales in 2023, the value of THE VIEW is estimated at 171 527 € (range 105 522€ - 273 832€). With an EBITDA of 30 375€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.97x (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 123 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 THE VIEW with other companies in the same sector:
The revenue of THE VIEW in 2023 is 206 k€.
Yes, THE VIEW generated a net profit of 16 k€ in 2023.
The headquarters of THE VIEW is located in AUBENAS (07200), in the department Ardeche.
The tax return of THE VIEW 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).
THE VIEW operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.