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

COMPAGNIE GENERALE DE RESTAURATION is a French company founded 52 years ago, specialized in the sector Restauration collective sous contrat. Based in CHAMPLAN (91160), this company of category ETI shows in 2023 a revenue of 25.0 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 GENERALE DE RESTAURATION (SIREN 303599732)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 25 006 687 € 20 388 354 € 18 511 490 € 18 308 345 € 20 230 506 € 19 850 315 € 18 495 677 €
Net income 47 596 € -583 490 € 998 332 € 1 141 798 € 1 353 759 € 2 241 993 € 2 187 507 €
EBITDA 861 443 € 296 880 € 1 794 592 € 2 124 419 € 3 354 767 € 3 781 152 € 3 615 312 €
Net margin 0.2% -2.9% 5.4% 6.2% 6.7% 11.3% 11.8%

Revenue and income statement

In 2023, COMPAGNIE GENERALE DE RESTAURATION achieves revenue of 25.0 M€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +5.2%. Vs 2022, growth of +23% (20.4 M€ -> 25.0 M€). After deducting consumption (10.5 M€), gross margin stands at 14.5 M€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 861 k€, representing 3.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 48 k€, i.e. 0.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

25 006 687 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

14 529 188 €

EBITDA (2023) ?
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

861 443 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-79 283 €

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

47 596 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.4%

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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 17%. 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 68%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.1 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.

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

16.943%

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

67.934%

Cash flow / Revenue (2023) ?
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

3.78%

Repayment capacity (2023) ?
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

3.088

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

56.7%

Solvency indicators evolution
COMPAGNIE GENERALE DE RESTAURATION

Sector positioning

Debt ratio
16.94 2023
2021
2022
2023
Q1: 0.0
Med: 11.12
Q3: 82.49
Average

In 2023, the debt ratio of COMPAGNIE GENERALE DE RES... (16.94) 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
67.93% 2023
2021
2022
2023
Q1: 2.2%
Med: 21.46%
Q3: 43.32%
Excellent +6 pts over 3 years

In 2023, the financial autonomy of COMPAGNIE GENERALE DE RES... (67.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
3.09 years 2023
2021
2022
2023
Q1: -1.01 years
Med: 0.0 years
Q3: 1.66 years
Watch

In 2023, the repayment capacity of COMPAGNIE GENERALE DE RES... (3.09) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 270.49. 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 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

270.487

Interest coverage (2023) ?
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

1.937

Liquidity indicators evolution
COMPAGNIE GENERALE DE RESTAURATION

Sector positioning

Liquidity ratio
270.49 2023
2021
2022
2023
Q1: 99.59
Med: 143.04
Q3: 204.41
Excellent

In 2023, the liquidity ratio of COMPAGNIE GENERALE DE RES... (270.49) 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.

Interest coverage
1.94x 2023
2021
2022
2023
Q1: -0.02x
Med: 0.35x
Q3: 4.75x
Good

In 2023, the interest coverage of COMPAGNIE GENERALE DE RES... (1.9x) 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: 66 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 71 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 111 days of revenue, i.e. 7.7 M€ to permanently finance. Over 2017-2023, WCR increased by +149%, requiring additional financing.

Operating WCR (2023) ?
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

7 733 068 €

Customer credit (2023) ?
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

66 j

Supplier credit (2023) ?
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

71 j

Inventory turnover (2023) ?
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

4 j

WCR in days of revenue (2023) ?
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

111 j

WCR and payment terms evolution
COMPAGNIE GENERALE DE RESTAURATION

Positioning of COMPAGNIE GENERALE DE RESTAURATION in its sector

Comparison with sector Restauration collective sous contrat

Valuation estimate

Based on 204 transactions of similar company sales (all years), the value of COMPAGNIE GENERALE DE RESTAURATION is estimated at 7 233 518 € (range 4 046 277€ - 10 990 101€). With an EBITDA of 861 443€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.64x (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.

Estimated enterprise value 2023
204 transactions
4046k€ 7233k€ 10990k€
7 233 518 € Range: 4 046 277€ - 10 990 101€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
861 443 € × 5.5x
Estimation 4 776 509 €
2 354 406€ - 8 425 760€
Revenue Multiple 30%
25 006 687 € × 0.64x
Estimation 15 901 348 €
9 445 552€ - 22 112 014€
Net Income Multiple 20%
47 596 € × 7.9x
Estimation 374 300 €
177 043€ - 718 087€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 204 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 (Restauration collective sous contrat)

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

Voir toutes les statistiques du secteur Restauration collective sous contrat

Frequently asked questions about COMPAGNIE GENERALE DE RESTAURATION

What is the revenue of COMPAGNIE GENERALE DE RESTAURATION ?

The revenue of COMPAGNIE GENERALE DE RESTAURATION in 2023 is 25.0 M€.

Is COMPAGNIE GENERALE DE RESTAURATION profitable?

Yes, COMPAGNIE GENERALE DE RESTAURATION generated a net profit of 48 k€ in 2023.

Where is the headquarters of COMPAGNIE GENERALE DE RESTAURATION ?

The headquarters of COMPAGNIE GENERALE DE RESTAURATION is located in CHAMPLAN (91160), in the department Essonne.

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

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

COMPAGNIE GENERALE DE RESTAURATION operates in the sector Restauration collective sous contrat (NAF code 56.29A). See the 'Sector positioning' section above to compare the company with its competitors.