SIREN : 440081040
C.H.R GOURMAND is a French company founded 24 years ago, specialized in the sector Restauration traditionnelle. Based in DIJON (21000), this company of category PME shows in 2024 a revenue of 1.4 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 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 1 441 381 € | 1 386 433 € | 1 501 506 € | 1 008 986 € | N/C | N/C | 768 421 € | 529 295 € |
| Net income | 41 666 € | 57 163 € | 72 466 € | 153 232 € | 2 933 € | 122 552 € | 36 649 € | 10 438 € |
| EBITDA | 69 443 € | 99 889 € | 135 762 € | 182 342 € | N/C | N/C | 43 714 € | 24 467 € |
| Net margin | 2.9% | 4.1% | 4.8% | 15.2% | N/C | N/C | 4.8% | 2.0% |
In 2024, C.H.R GOURMAND achieves revenue of 1.4 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +13.3%. Vs 2023: +4%. After deducting consumption (420 k€), gross margin stands at 1.0 M€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 69 k€, representing 4.8% of revenue. Warning negative scissor effect: despite revenue change (+4%), EBITDA varies by -30%, reducing margin by 2.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 42 k€, i.e. 2.9% of revenue. This profit can be retained or distributed to shareholders.
1 441 381 €
1 020 902 €
69 443 €
51 185 €
41 666 €
4.8%
The debt ratio (= Financial debt / Equity x 100) stands at 133%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
133.443%
26.107%
3.767%
3.646
29.1%
In 2024, the debt ratio of C.H.R GOURMAND (133.44) 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 C.H.R GOURMAND (26.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of C.H.R GOURMAND (3.65) 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 107.50. 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 8.1x. Operating income very largely covers interest expenses: high safety margin.
107.501
8.077
In 2024, the liquidity ratio of C.H.R GOURMAND (107.50) 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 C.H.R GOURMAND (8.1x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. Excellent situation: suppliers finance 46 days of the operating cycle (retail model). Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 0 days of revenue, i.e. 317 € to permanently finance. Notable WCR improvement over the period (-97%), freeing up cash.
317 €
2 j
48 j
10 j
0 j
Based on 698 transactions of similar company sales in 2024, the value of C.H.R GOURMAND is estimated at 491 774 € (range 264 389€ - 862 558€). With an EBITDA of 69 443€, 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 C.H.R GOURMAND with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of C.H.R GOURMAND in 2024 is 1.4 M€.
Yes, C.H.R GOURMAND generated a net profit of 42 k€ in 2024.
The headquarters of C.H.R GOURMAND is located in DIJON (21000), in the department Cote-d'Or.
The tax return of C.H.R GOURMAND 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).
C.H.R GOURMAND operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.