Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

C.O.D RESTAURATION : revenue, balance sheet and financial ratios

C.O.D RESTAURATION is a French company founded 12 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in L'ETANG-SALE (97427), this company of category PME shows in 2023 a net income positive of 59 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

Financial history - C.O.D RESTAURATION (SIREN 797541505)
Indicator 2023 2022 2021 2020
Revenue N/C N/C N/C N/C
Net income 58 977 € 120 087 € 48 028 € -67 794 €
EBITDA N/C N/C N/C N/C
Net margin N/C N/C N/C N/C

Revenue and income statement

In 2023, C.O.D RESTAURATION generates positive net income of 59 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

58 977 €

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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 0%. 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 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.328%

Financial autonomy (2023) ?
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

43.458%

Asset age ratio (2023) ?
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

39.1%

Solvency indicators evolution
C.O.D RESTAURATION

Sector positioning

Debt ratio
0.33 2023
2021
2022
2023
Q1: 0.0
Med: 20.55
Q3: 109.8
Good -47 pts over 3 years

In 2023, the debt ratio of C.O.D RESTAURATION (0.33) 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
43.46% 2023
2021
2022
2023
Q1: 1.62%
Med: 25.66%
Q3: 54.68%
Good +29 pts over 3 years

In 2023, the financial autonomy of C.O.D RESTAURATION (43.5%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 79.47. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

79.465

Liquidity indicators evolution
C.O.D RESTAURATION

Sector positioning

Liquidity ratio
79.47 2023
2021
2022
2023
Q1: 92.62
Med: 180.17
Q3: 379.46
Watch

In 2023, the liquidity ratio of C.O.D RESTAURATION (79.47) 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.

Positioning of C.O.D RESTAURATION in its sector

Comparison with sector Autres activités récréatives et de loisirs

Valuation estimate

Based on 114 transactions of similar company sales (all years), the value of C.O.D RESTAURATION is estimated at 456 081 € (range 265 928€ - 878 214€). 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 2023
114 transactions
265k€ 456k€ 878k€
456 081 € Range: 265 928€ - 878 214€
NAF 5 all-time

Valuation method used

Net Income Multiple
58 977 € × 7.7x = 456 081 €
Range: 265 929€ - 878 215€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 114 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 (Autres activités récréatives et de loisirs)

Compare C.O.D RESTAURATION with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs

Frequently asked questions about C.O.D RESTAURATION

What is the revenue of C.O.D RESTAURATION ?

The revenue of C.O.D RESTAURATION is not publicly disclosed (confidential accounts filed with INPI).

Is C.O.D RESTAURATION profitable?

Yes, C.O.D RESTAURATION generated a net profit of 59 k€ in 2023.

Where is the headquarters of C.O.D RESTAURATION ?

The headquarters of C.O.D RESTAURATION is located in L'ETANG-SALE (97427), in the department La Reunion.

Where to find the tax return of C.O.D RESTAURATION ?

The tax return of C.O.D 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 C.O.D RESTAURATION operate?

C.O.D RESTAURATION operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.