SIREN : 400028361
CO'MANCHE RESTAURATION is a French company founded 31 years ago, specialized in the sector Restauration traditionnelle. Based in DIEPPE (76200), this company of category PME shows in 2024 a revenue of 1.9 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 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 909 893 € | 1 949 316 € | 2 000 483 € | 1 130 033 € | N/C | N/C | N/C | 2 002 526 € | N/C |
| Net income | 99 181 € | 89 817 € | 153 655 € | 237 075 € | 184 422 € | 196 472 € | 152 332 € | 101 547 € | 130 566 € |
| EBITDA | 228 707 € | 208 895 € | 300 156 € | 316 783 € | N/C | N/C | N/C | 235 080 € | N/C |
| Net margin | 5.2% | 4.6% | 7.7% | 21.0% | N/C | N/C | N/C | 5.1% | N/C |
In 2024, CO'MANCHE RESTAURATION achieves revenue of 1.9 M€. Activity remains stable over the period (CAGR: -0.7%). Slight decline of -2% vs 2023. After deducting consumption (555 k€), gross margin stands at 1.4 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 229 k€, representing 12.0% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 99 k€, i.e. 5.2% of revenue. This profit can be retained or distributed to shareholders.
1 909 893 €
1 355 239 €
228 707 €
109 037 €
99 181 €
11.9%
The debt ratio (= Financial debt / Equity x 100) stands at 206%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. 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 7.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 6.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
206.022%
25.685%
6.268%
7.199
48.1%
In 2024, the debt ratio of CO'MANCHE RESTAURATION (206.02) 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 CO'MANCHE RESTAURATION (25.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of CO'MANCHE RESTAURATION (7.20) 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 260.65. 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 3.3x. Financial charges are adequately covered by operations.
260.653
3.32
In 2024, the liquidity ratio of CO'MANCHE RESTAURATION (260.65) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of CO'MANCHE RESTAURATION (3.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 78 days. Excellent situation: suppliers finance 78 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 114 days of revenue, i.e. 604 k€ to permanently finance.
604 367 €
0 j
78 j
3 j
114 j
Based on 698 transactions of similar company sales in 2024, the value of CO'MANCHE RESTAURATION is estimated at 1 081 700 € (range 562 589€ - 2 006 828€). With an EBITDA of 228 707€, 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 CO'MANCHE RESTAURATION with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of CO'MANCHE RESTAURATION in 2024 is 1.9 M€.
Yes, CO'MANCHE RESTAURATION generated a net profit of 99 k€ in 2024.
The headquarters of CO'MANCHE RESTAURATION is located in DIEPPE (76200), in the department Seine-Maritime.
The tax return of CO'MANCHE 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).
CO'MANCHE RESTAURATION operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.