SIREN : 442465480
CMS RESTAURATION is a French company founded 23 years ago, specialized in the sector Restauration traditionnelle. Based in VERNEUIL-L'ETANG (77390), this company of category PME shows in 2024 a revenue of 122 k€. 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 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 121 811 € | 123 380 € | 118 614 € | 50 059 € | 60 936 € | 104 710 € | 125 123 € | 117 432 € | 103 528 € |
| Net income | 11 676 € | -48 947 € | -32 906 € | 32 801 € | -14 532 € | -4 297 € | 1 727 € | 1 614 € | 2 875 € |
| EBITDA | 15 201 € | -49 280 € | -33 951 € | 24 186 € | -17 494 € | -13 225 € | -3 322 € | -6 818 € | -11 200 € |
| Net margin | 9.6% | -39.7% | -27.7% | 65.5% | -23.8% | -4.1% | 1.4% | 1.4% | 2.8% |
In 2024, CMS RESTAURATION achieves revenue of 122 k€. Revenue is growing positively over 9 years (CAGR: +2.1%). Slight decline of -1% vs 2023. After deducting consumption (52 k€), gross margin stands at 70 k€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 15 k€, representing 12.5% of revenue. Positive scissor effect: EBITDA margin improves by +52.4 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 9.6% of revenue. This profit can be retained or distributed to shareholders.
121 811 €
70 197 €
15 201 €
11 876 €
11 676 €
12.5%
The debt ratio (= Financial debt / Equity x 100) stands at -57%. 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 -73%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
-57.365%
-73.198%
10.211%
2.209
1.0%
In 2024, the debt ratio of CMS RESTAURATION (-57.37) 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.
In 2024, the financial autonomy of CMS RESTAURATION (-73.2%) 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 CMS RESTAURATION (2.21) 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 57.19. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
57.191
0.0
In 2024, the liquidity ratio of CMS RESTAURATION (57.19) 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 CMS RESTAURATION (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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-97 days): operations structurally generate cash. Notable WCR improvement over the period (-35%), freeing up cash.
-32 665 €
21 j
48 j
14 j
-97 j
Based on 698 transactions of similar company sales in 2024, the value of CMS RESTAURATION is estimated at 78 089 € (range 40 411€ - 148 103€). With an EBITDA of 15 201€, 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 CMS RESTAURATION with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of CMS RESTAURATION in 2024 is 122 k€.
Yes, CMS RESTAURATION generated a net profit of 12 k€ in 2024.
The headquarters of CMS RESTAURATION is located in VERNEUIL-L'ETANG (77390), in the department Seine-et-Marne.
The tax return of CMS 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).
CMS RESTAURATION operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.