SIREN : 803667278
CQF DEVELOPMENT is a French company founded 11 years ago, specialized in the sector Restauration de type rapide. Based in IVRY-SUR-SEINE (94200), this company of category PME shows in 2024 a revenue of 4.6 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 | 4 633 191 € | 5 353 027 € | 4 507 224 € | 4 047 915 € | 2 621 075 € | 3 686 666 € | 4 617 657 € | 2 876 922 € | 3 121 838 € |
| Net income | 21 038 € | -103 703 € | -524 468 € | 189 800 € | -533 038 € | -849 871 € | -438 725 € | -321 695 € | -109 049 € |
| EBITDA | 285 332 € | 99 678 € | -348 987 € | 307 223 € | -157 314 € | -299 419 € | -125 760 € | -109 207 € | 52 425 € |
| Net margin | 0.5% | -1.9% | -11.6% | 4.7% | -20.3% | -23.1% | -9.5% | -11.2% | -3.5% |
In 2024, CQF DEVELOPMENT achieves revenue of 4.6 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.1%. Significant drop of -13% vs 2023. After deducting consumption (1.3 M€), gross margin stands at 3.3 M€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 285 k€, representing 6.2% of revenue. Positive scissor effect: EBITDA margin improves by +4.3 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 21 k€, i.e. 0.5% of revenue. This profit can be retained or distributed to shareholders.
4 633 191 €
3 340 965 €
285 332 €
128 987 €
21 038 €
6.2%
The debt ratio (= Financial debt / Equity x 100) stands at -3354%. 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 -1%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
-3354.076%
-1.391%
2.983%
9.813
28.0%
In 2024, the debt ratio of CQF DEVELOPMENT (-3354.08) 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 CQF DEVELOPMENT (-1.4%) 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 CQF DEVELOPMENT (9.81) 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 45.77. 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 36.4x. Operating income very largely covers interest expenses: high safety margin.
45.766
36.412
In 2024, the liquidity ratio of CQF DEVELOPMENT (45.77) 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.
In 2024, the interest coverage of CQF DEVELOPMENT (36.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-60 days): operations structurally generate cash. Notable WCR improvement over the period (-954%), freeing up cash.
-771 009 €
13 j
50 j
4 j
-60 j
Based on 698 transactions of similar company sales in 2024, the value of CQF DEVELOPMENT is estimated at 1 591 391 € (range 854 081€ - 2 746 710€). With an EBITDA of 285 332€, 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 CQF DEVELOPMENT with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of CQF DEVELOPMENT in 2024 is 4.6 M€.
Yes, CQF DEVELOPMENT generated a net profit of 21 k€ in 2024.
The headquarters of CQF DEVELOPMENT is located in IVRY-SUR-SEINE (94200), in the department Val-de-Marne.
The tax return of CQF DEVELOPMENT 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).
CQF DEVELOPMENT operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.