SIREN : 534234729
APK RESTAURATION is a French company founded 14 years ago, specialized in the sector Restauration traditionnelle. Based in ANGERS (49100), this company of category PME shows in 2024 a revenue of 1.8 M€. 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 | 2024 | 2020 | 2019 | 2017 | 2016 |
|---|---|---|---|---|---|
| Revenue | 1 779 289 € | 1 507 108 € | 1 516 303 € | 1 849 732 € | 1 983 294 € |
| Net income | -48 972 € | -81 039 € | 45 592 € | 79 376 € | 150 901 € |
| EBITDA | 9 328 € | -17 710 € | -44 817 € | 60 476 € | 295 851 € |
| Net margin | -2.8% | -5.4% | 3.0% | 4.3% | 7.6% |
In 2024, APK RESTAURATION achieves revenue of 1.8 M€. Activity remains stable over the period (CAGR: -1.3%). Vs 2020, growth of +18% (1.5 M€ -> 1.8 M€). After deducting consumption (418 k€), gross margin stands at 1.4 M€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 9 k€, representing 0.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -49 k€ (-2.8% of revenue), which will impact equity.
1 779 289 €
1 360 823 €
9 328 €
-43 641 €
-48 972 €
0.5%
The debt ratio (= Financial debt / Equity x 100) stands at 56%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 51%. 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 255.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
55.603%
51.095%
0.077%
255.689
23.8%
In 2024, the debt ratio of APK RESTAURATION (55.60) 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 2024, the financial autonomy of APK RESTAURATION (51.1%) 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 2024, the repayment capacity of APK RESTAURATION (255.69) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 94.76. 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 40.4x. Operating income very largely covers interest expenses: high safety margin.
94.758
40.352
In 2024, the liquidity ratio of APK RESTAURATION (94.76) 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.
In 2024, the interest coverage of APK RESTAURATION (40.4x) 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: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 22 days of revenue, i.e. 111 k€ to permanently finance. Notable WCR improvement over the period (-64%), freeing up cash.
111 170 €
30 j
32 j
10 j
22 j
Based on 698 transactions of similar company sales in 2024, the value of APK RESTAURATION is estimated at 411 681 € (range 236 374€ - 621 705€). With an EBITDA of 9 328€, 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare APK RESTAURATION with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of APK RESTAURATION in 2024 is 1.8 M€.
APK RESTAURATION recorded a net loss in 2024.
The headquarters of APK RESTAURATION is located in ANGERS (49100), in the department Maine-et-Loire.
The tax return of APK RESTAURATION 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).
APK RESTAURATION operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.