3MHK RESTO DU BOUCHER DE LA ROTONDE : revenue, balance sheet and financial ratios

3MHK RESTO DU BOUCHER DE LA ROTONDE is a French company founded 10 years ago, specialized in the sector Restauration traditionnelle. Based in NANTERRE (92000), this company of category PME shows in 2024 a revenue of 48 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 - 3MHK RESTO DU BOUCHER DE LA ROTONDE (SIREN 814576948)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 48 000 € 48 000 € 48 000 € 48 000 € 39 667 € 48 000 € 223 370 € 193 878 € 113 578 €
Net income -9 720 € -10 481 € -7 372 € -18 672 € -40 351 € -35 942 € -27 947 € -52 473 € 2 950 €
EBITDA 3 058 € 3 257 € 4 650 € 4 022 € -8 912 € -4 308 € 3 007 € -26 970 € 21 803 €
Net margin -20.2% -21.8% -15.4% -38.9% -101.7% -74.9% -12.5% -27.1% 2.6%

Revenue and income statement

In 2024, 3MHK RESTO DU BOUCHER DE LA ROTONDE achieves revenue of 48 k€. Revenue is declining over the period 2016-2024 (CAGR: -10.2%). Slight decline of 0% vs 2023. After deducting consumption (0 €), gross margin stands at 48 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3 k€, representing 6.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -10 k€ (-20.2% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

48 000 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

48 000 €

EBITDA (2024) ?
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

3 058 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-9 720 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-9 720 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.4%

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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 -104%. 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 -128%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 65.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 6.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-104.065%

Financial autonomy (2024) ?
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

-128.444%

Cash flow / Revenue (2024) ?
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

6.544%

Repayment capacity (2024) ?
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

65.205

Asset age ratio (2024) ?
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

7.3%

Solvency indicators evolution
3MHK RESTO DU BOUCHER DE LA ROTONDE

Sector positioning

Debt ratio
-104.06 2024
2022
2023
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Excellent

In 2024, the debt ratio of 3MHK RESTO DU BOUCHER DE ... (-104.06) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-128.44% 2024
2022
2023
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Average

In 2024, the financial autonomy of 3MHK RESTO DU BOUCHER DE ... (-128.4%) 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
65.2 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.55 years
Q3: 2.88 years
Watch

In 2024, the repayment capacity of 3MHK RESTO DU BOUCHER DE ... (65.20) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 94.59. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

94.588

Interest coverage (2024) ?
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

0.0

Liquidity indicators evolution
3MHK RESTO DU BOUCHER DE LA ROTONDE

Sector positioning

Liquidity ratio
94.59 2024
2022
2023
2024
Q1: 62.72
Med: 130.92
Q3: 251.33
Average +6 pts over 3 years

In 2024, the liquidity ratio of 3MHK RESTO DU BOUCHER DE ... (94.59) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.65x
Q3: 5.46x
Average -13 pts over 3 years

In 2024, the interest coverage of 3MHK RESTO DU BOUCHER DE ... (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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 529 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 913 days. Excellent situation: suppliers finance 384 days of the operating cycle (retail model). Overall, WCR represents 790 days of revenue, i.e. 105 k€ to permanently finance. Over 2016-2024, WCR increased by +76110%, requiring additional financing.

Operating WCR (2024) ?
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

105 324 €

Customer credit (2024) ?
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

529 j

Supplier credit (2024) ?
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

913 j

Inventory turnover (2024) ?
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

0 j

WCR in days of revenue (2024) ?
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

790 j

WCR and payment terms evolution
3MHK RESTO DU BOUCHER DE LA ROTONDE

Positioning of 3MHK RESTO DU BOUCHER DE LA ROTONDE in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 698 transactions of similar company sales in 2024, the value of 3MHK RESTO DU BOUCHER DE LA ROTONDE is estimated at 20 573 € (range 11 040€ - 35 388€). With an EBITDA of 3 058€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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 2024
698 transactions
11k€ 20k€ 35k€
20 573 € Range: 11 040€ - 35 388€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 058 € × 5.4x
Estimation 16 507 €
8 132€ - 32 457€
Revenue Multiple 30%
48 000 € × 0.57x
Estimation 27 352 €
15 889€ - 40 273€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 698 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 3MHK RESTO DU BOUCHER DE LA ROTONDE with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about 3MHK RESTO DU BOUCHER DE LA ROTONDE

What is the revenue of 3MHK RESTO DU BOUCHER DE LA ROTONDE ?

The revenue of 3MHK RESTO DU BOUCHER DE LA ROTONDE in 2024 is 48 k€.

Is 3MHK RESTO DU BOUCHER DE LA ROTONDE profitable?

3MHK RESTO DU BOUCHER DE LA ROTONDE recorded a net loss in 2024.

Where is the headquarters of 3MHK RESTO DU BOUCHER DE LA ROTONDE ?

The headquarters of 3MHK RESTO DU BOUCHER DE LA ROTONDE is located in NANTERRE (92000), in the department Hauts-de-Seine.

Where to find the tax return of 3MHK RESTO DU BOUCHER DE LA ROTONDE ?

The tax return of 3MHK RESTO DU BOUCHER DE LA ROTONDE 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 3MHK RESTO DU BOUCHER DE LA ROTONDE operate?

3MHK RESTO DU BOUCHER DE LA ROTONDE operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.