AYAKO SUSHI SEMECOURT : revenue, balance sheet and financial ratios
AYAKO SUSHI SEMECOURT is a French company
founded 13 years ago,
specialized in the sector Restauration traditionnelle.
Based in SEMECOURT (57280),
this company of category PME
shows in 2021 a revenue of 1.8 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - AYAKO SUSHI SEMECOURT (SIREN 790079461)
Indicator
2024
2023
2022
2021
2016
2015
Revenue
N/C
N/C
N/C
1 796 850 €
1 655 486 €
1 509 112 €
Net income
245 490 €
155 223 €
111 359 €
419 459 €
65 203 €
117 657 €
EBITDA
N/C
N/C
N/C
622 858 €
172 778 €
248 728 €
Net margin
N/C
N/C
N/C
23.3%
3.9%
7.8%
Revenue and income statement
In 2024, AYAKO SUSHI SEMECOURT generates positive net income of 245 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 118 k€ -> 245 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
245 490 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 15%. 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 61%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
14.529%
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
61.17%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2021
2022
2023
2024
Debt ratio
497.037
267.613
36.469
27.18
22.993
14.529
Financial autonomy
12.959
20.118
59.641
64.575
56.525
61.17
Repayment capacity
3.274
3.905
0.576
None
None
None
Cash flow / Revenue
12.582%
7.877%
25.848%
None%
None%
None%
Sector positioning
Debt ratio
14.532024
2022
2023
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Good
In 2024, the debt ratio of AYAKO SUSHI SEMECOURT (14.53) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
61.17%2024
2022
2023
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Excellent
In 2024, the financial autonomy of AYAKO SUSHI SEMECOURT (61.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 248.96. 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
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2015
2016
2021
2022
2023
2024
Liquidity ratio
168.424
173.964
377.321
429.775
256.195
248.958
Interest coverage
4.878
5.292
0.147
None
None
None
Sector positioning
Liquidity ratio
248.962024
2022
2023
2024
Q1: 62.72
Med: 130.92
Q3: 251.33
Good
In 2024, the liquidity ratio of AYAKO SUSHI SEMECOURT (248.96) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
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
0 €
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
0 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
0 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 and payment terms evolution AYAKO SUSHI SEMECOURT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2021
2022
2023
2024
Operating WCR
-68 076 €
-32 299 €
-108 709 €
0 €
0 €
0 €
Inventory turnover (days)
9
9
4
0
0
0
Customer payment term (days)
0
0
1
0
0
0
Supplier payment term (days)
45
48
27
0
0
0
Positioning of AYAKO SUSHI SEMECOURT in its sector
Comparison with sector Restauration traditionnelle
Valuation estimate
Based on 698 transactions of similar company sales
in 2024,
the value of AYAKO SUSHI SEMECOURT is estimated at
1 707 162 €
(range 851 980€ - 3 865 679€).
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 value2024
698 transactions
851k€1707k€3865k€
1 707 162 €Range: 851 980€ - 3 865 679€
NAF 5 année 2024
Valuation method used
Net Income Multiple
245 490 €
×
7.0x
=1 707 163 €
Range: 851 980€ - 3 865 680€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 AYAKO SUSHI SEMECOURT with other companies in the same sector:
Frequently asked questions about AYAKO SUSHI SEMECOURT
What is the revenue of AYAKO SUSHI SEMECOURT ?
The revenue of AYAKO SUSHI SEMECOURT in 2021 is 1.8 M€.
Is AYAKO SUSHI SEMECOURT profitable?
Yes, AYAKO SUSHI SEMECOURT generated a net profit of 245 k€ in 2024.
Where is the headquarters of AYAKO SUSHI SEMECOURT ?
The headquarters of AYAKO SUSHI SEMECOURT is located in SEMECOURT (57280), in the department Moselle.
Where to find the tax return of AYAKO SUSHI SEMECOURT ?
The tax return of AYAKO SUSHI SEMECOURT 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 AYAKO SUSHI SEMECOURT operate?
AYAKO SUSHI SEMECOURT operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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