AREAS OPERATIONS DE RESTAURATION : revenue, balance sheet and financial ratios

AREAS OPERATIONS DE RESTAURATION is a French company founded 29 years ago, specialized in the sector Restauration de type rapide. Based in SAINT-OUEN-SUR-SEINE (93400), this company of category GE shows in 2025 a revenue of 33.5 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

Financial history - AREAS OPERATIONS DE RESTAURATION (SIREN 410188825)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 33 548 862 € 32 668 913 € 27 794 383 € 13 040 761 € 4 691 884 € 9 860 008 € 16 373 316 € 10 124 946 € 1 274 174 €
Net income -2 794 843 € -2 285 564 € -2 269 207 € -726 039 € -2 795 700 € -1 841 764 € 209 337 € -546 036 € -362 397 €
EBITDA 8 289 069 € 8 917 116 € 7 408 384 € 4 050 999 € 26 438 € 1 998 641 € 5 115 969 € 2 379 647 € -73 552 €
Net margin -8.3% -7.0% -8.2% -5.6% -59.6% -18.7% 1.3% -5.4% -28.4%

Revenue and income statement

In 2025, AREAS OPERATIONS DE RESTAURATION achieves revenue of 33.5 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +50.5%. Vs 2024: +3%. After deducting consumption (7.6 M€), gross margin stands at 26.0 M€, i.e. a rate of 77%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8.3 M€, representing 24.7% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -7%, reducing margin by 2.6 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -2.8 M€ (-8.3% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

33 548 862 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

25 961 374 €

EBITDA (2025) ?
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

8 289 069 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-2 087 007 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-2 794 843 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

24.6%

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Chart evolution

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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 -8507%. 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 -1%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-8507.045%

Financial autonomy (2025) ?
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

-0.701%

Cash flow / Revenue (2025) ?
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

-2.75%

Repayment capacity (2025) ?
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

-8.156

Asset age ratio (2025) ?
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

40.6%

Solvency indicators evolution
AREAS OPERATIONS DE RESTAURATION

Sector positioning

Debt ratio
-8507.05 2025
2023
2024
2025
Q1: 0.0
Med: 24.41
Q3: 132.29
Excellent

In 2025, the debt ratio of AREAS OPERATIONS DE RESTA... (-8507.05) 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
-0.7% 2025
2023
2024
2025
Q1: 2.02%
Med: 19.86%
Q3: 47.73%
Average

In 2025, the financial autonomy of AREAS OPERATIONS DE RESTA... (-0.7%) 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
-8.16 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.2 years
Q3: 2.1 years
Excellent

In 2025, the repayment capacity of AREAS OPERATIONS DE RESTA... (-8.16) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 62.82. 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 11.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

62.816

Interest coverage (2025) ?
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

11.184

Liquidity indicators evolution
AREAS OPERATIONS DE RESTAURATION

Sector positioning

Liquidity ratio
62.82 2025
2023
2024
2025
Q1: 73.86
Med: 133.68
Q3: 244.05
Watch -6 pts over 3 years

In 2025, the liquidity ratio of AREAS OPERATIONS DE RESTA... (62.82) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
11.18x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.41x
Q3: 4.81x
Excellent

In 2025, the interest coverage of AREAS OPERATIONS DE RESTA... (11.2x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. Excellent situation: suppliers finance 54 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 9 days of revenue, i.e. 816 k€ to permanently finance. Over 2017-2025, WCR increased by +40%, requiring additional financing.

Operating WCR (2025) ?
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

815 908 €

Customer credit (2025) ?
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

10 j

Supplier credit (2025) ?
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

64 j

Inventory turnover (2025) ?
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

3 j

WCR in days of revenue (2025) ?
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

9 j

WCR and payment terms evolution
AREAS OPERATIONS DE RESTAURATION

Positioning of AREAS OPERATIONS DE RESTAURATION in its sector

Comparison with sector Restauration de type rapide

Valuation estimate

Based on 557 transactions of similar company sales in 2025, the value of AREAS OPERATIONS DE RESTAURATION is estimated at 34 164 709 € (range 18 959 717€ - 63 076 414€). With an EBITDA of 8 289 069€, the sector multiple of 5.3x is applied. The price/revenue ratio is 0.55x (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 2025
557 transactions
18959k€ 34164k€ 63076k€
34 164 709 € Range: 18 959 717€ - 63 076 414€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
8 289 069 € × 5.3x
Estimation 43 528 009 €
23 399 650€ - 84 223 749€
Revenue Multiple 30%
33 548 862 € × 0.55x
Estimation 18 559 210 €
11 559 831€ - 27 830 857€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 557 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 de type rapide)

Compare AREAS OPERATIONS DE RESTAURATION with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration de type rapide

Frequently asked questions about AREAS OPERATIONS DE RESTAURATION

What is the revenue of AREAS OPERATIONS DE RESTAURATION ?

The revenue of AREAS OPERATIONS DE RESTAURATION in 2025 is 33.5 M€.

Is AREAS OPERATIONS DE RESTAURATION profitable?

AREAS OPERATIONS DE RESTAURATION recorded a net loss in 2025.

Where is the headquarters of AREAS OPERATIONS DE RESTAURATION ?

The headquarters of AREAS OPERATIONS DE RESTAURATION is located in SAINT-OUEN-SUR-SEINE (93400), in the department Seine-Saint-Denis.

Where to find the tax return of AREAS OPERATIONS DE RESTAURATION ?

The tax return of AREAS OPERATIONS DE 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).

In which sector does AREAS OPERATIONS DE RESTAURATION operate?

AREAS OPERATIONS DE RESTAURATION operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.