COMPAGNIE DE RESTAURATION EVENEMENTIELLE : revenue, balance sheet and financial ratios

COMPAGNIE DE RESTAURATION EVENEMENTIELLE is a French company founded 25 years ago, specialized in the sector Services des traiteurs . Based in VILLENEUVE-LES-MAGUELONE (34750), this company of category PME shows in 2018 a revenue of 1.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - COMPAGNIE DE RESTAURATION EVENEMENTIELLE (SIREN 431833656)
Indicator 2018 2017 2016 2015 2014 2013
Revenue 1 800 094 € 1 997 018 € 1 616 530 € 1 435 122 € 1 013 696 € 952 880 €
Net income 65 502 € 105 253 € 79 591 € 97 963 € -13 151 € 228 €
EBITDA 95 645 € 168 341 € 112 236 € 112 787 € -3 434 € 1 115 €
Net margin 3.6% 5.3% 4.9% 6.8% -1.3% 0.0%

Revenue and income statement

In 2018, COMPAGNIE DE RESTAURATION EVENEMENTIELLE achieves revenue of 1.8 M€. Over the period 2013-2018, the company shows strong growth with a CAGR (compound annual growth rate) of +13.6%. Slight decline of -10% vs 2017. After deducting consumption (637 k€), gross margin stands at 1.2 M€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 96 k€, representing 5.3% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -43%, reducing margin by 3.1 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 66 k€, i.e. 3.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 800 094 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 163 417 €

EBITDA (2018) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

95 645 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

73 207 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

65 502 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.3%

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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 58%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

57.74%

Financial autonomy (2018) ?
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

33.758%

Cash flow / Revenue (2018) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

4.884%

Repayment capacity (2018) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.431

Asset age ratio (2018) ?
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

26.3%

Solvency indicators evolution
COMPAGNIE DE RESTAURATION EVENEMENTIELLE

Sector positioning

Debt ratio
57.74 2018
2016
2017
2018
Q1: 0.49
Med: 29.85
Q3: 130.36
Average +6 pts over 3 years

In 2018, the debt ratio of COMPAGNIE DE RESTAURATION... (57.74) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
33.76% 2018
2016
2017
2018
Q1: 9.19%
Med: 30.43%
Q3: 55.79%
Good -9 pts over 3 years

In 2018, the financial autonomy of COMPAGNIE DE RESTAURATION... (33.8%) 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.

Repayment capacity
0.43 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.27 years
Q3: 2.03 years
Average

In 2018, the repayment capacity of COMPAGNIE DE RESTAURATION... (0.43) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 137.86. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2018) ?
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

137.856

Interest coverage (2018) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

1.561

Liquidity indicators evolution
COMPAGNIE DE RESTAURATION EVENEMENTIELLE

Sector positioning

Liquidity ratio
137.86 2018
2016
2017
2018
Q1: 74.55
Med: 134.04
Q3: 224.61
Good -7 pts over 3 years

In 2018, the liquidity ratio of COMPAGNIE DE RESTAURATION... (137.86) 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.

Interest coverage
1.56x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.31x
Q3: 4.4x
Good +6 pts over 3 years

In 2018, the interest coverage of COMPAGNIE DE RESTAURATION... (1.6x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. The company must finance 8 days of gap between collections and payments. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 48 days of revenue, i.e. 239 k€ to permanently finance. Over 2013-2018, WCR increased by +2223%, requiring additional financing.

Operating WCR (2018) ?
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

239 304 €

Customer credit (2018) ?
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

42 j

Supplier credit (2018) ?
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

34 j

Inventory turnover (2018) ?
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

3 j

WCR in days of revenue (2018) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

48 j

WCR and payment terms evolution
COMPAGNIE DE RESTAURATION EVENEMENTIELLE

Positioning of COMPAGNIE DE RESTAURATION EVENEMENTIELLE in its sector

Comparison with sector Services des traiteurs

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (29 transactions). This range of 297 440€ to 756 381€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2018
Indicative
297k€ 489k€ 756k€
489 596 € Range: 297 440€ - 756 381€
NAF 5 année 2018

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 29 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 (Services des traiteurs )

Compare COMPAGNIE DE RESTAURATION EVENEMENTIELLE with other companies in the same sector:

Voir toutes les statistiques du secteur Services des traiteurs

Frequently asked questions about COMPAGNIE DE RESTAURATION EVENEMENTIELLE

What is the revenue of COMPAGNIE DE RESTAURATION EVENEMENTIELLE ?

The revenue of COMPAGNIE DE RESTAURATION EVENEMENTIELLE in 2018 is 1.8 M€.

Is COMPAGNIE DE RESTAURATION EVENEMENTIELLE profitable?

Yes, COMPAGNIE DE RESTAURATION EVENEMENTIELLE generated a net profit of 66 k€ in 2018.

Where is the headquarters of COMPAGNIE DE RESTAURATION EVENEMENTIELLE ?

The headquarters of COMPAGNIE DE RESTAURATION EVENEMENTIELLE is located in VILLENEUVE-LES-MAGUELONE (34750), in the department Herault.

Where to find the tax return of COMPAGNIE DE RESTAURATION EVENEMENTIELLE ?

The tax return of COMPAGNIE DE RESTAURATION EVENEMENTIELLE 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 COMPAGNIE DE RESTAURATION EVENEMENTIELLE operate?

COMPAGNIE DE RESTAURATION EVENEMENTIELLE operates in the sector Services des traiteurs (NAF code 56.21Z). See the 'Sector positioning' section above to compare the company with its competitors.