DESTOURS SUD RESTAURATION : revenue, balance sheet and financial ratios

DESTOURS SUD RESTAURATION is a French company founded 30 years ago, specialized in the sector Restauration de type rapide. Based in CHAMBRAY-LES-TOURS (37170), this company of category ETI shows in 2024 a revenue of 4.2 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

Financial history - DESTOURS SUD RESTAURATION (SIREN 405349929)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 155 923 € 4 034 977 € 3 371 231 € 3 034 111 € 2 194 027 € 2 951 114 € N/C N/C N/C
Net income 207 888 € 202 184 € 76 723 € 374 427 € 172 993 € -11 083 € -45 891 € 30 463 € -237 519 €
EBITDA 796 498 € 808 230 € 582 783 € 838 816 € 347 131 € 334 281 € N/C N/C N/C
Net margin 5.0% 5.0% 2.3% 12.3% 7.9% -0.4% N/C N/C N/C

Revenue and income statement

In 2024, DESTOURS SUD RESTAURATION achieves revenue of 4.2 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.1%. Vs 2023: +3%. After deducting consumption (1.2 M€), gross margin stands at 3.0 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 796 k€, representing 19.2% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 208 k€, i.e. 5.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 155 923 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 966 725 €

EBITDA (2024) ?
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

796 498 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

261 389 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

207 888 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

19.0%

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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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

30.886%

Financial autonomy (2024) ?
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

48.048%

Cash flow / Revenue (2024) ?
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

5.41%

Repayment capacity (2024) ?
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

0.748

Asset age ratio (2024) ?
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

19.1%

Solvency indicators evolution
DESTOURS SUD RESTAURATION

Sector positioning

Debt ratio
30.89 2024
2022
2023
2024
Q1: 0.0
Med: 16.12
Q3: 113.7
Average

In 2024, the debt ratio of DESTOURS SUD RESTAURATION (30.89) 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
48.05% 2024
2022
2023
2024
Q1: 0.43%
Med: 16.82%
Q3: 42.04%
Excellent +10 pts over 3 years

In 2024, the financial autonomy of DESTOURS SUD RESTAURATION (48.0%) 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
0.75 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.89 years
Average -13 pts over 3 years

In 2024, the repayment capacity of DESTOURS SUD RESTAURATION (0.75) 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 200.93. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2024) ?
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

200.925

Interest coverage (2024) ?
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

0.217

Liquidity indicators evolution
DESTOURS SUD RESTAURATION

Sector positioning

Liquidity ratio
200.93 2024
2022
2023
2024
Q1: 55.0
Med: 110.69
Q3: 196.26
Excellent +6 pts over 3 years

In 2024, the liquidity ratio of DESTOURS SUD RESTAURATION (200.93) 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
0.22x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.01x
Q3: 2.83x
Good

In 2024, the interest coverage of DESTOURS SUD RESTAURATION (0.2x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Excellent situation: suppliers finance 41 days of the operating cycle (retail model). Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 11 days of revenue, i.e. 131 k€ to permanently finance.

Operating WCR (2024) ?
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

131 327 €

Customer credit (2024) ?
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

1 j

Supplier credit (2024) ?
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

42 j

Inventory turnover (2024) ?
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

2 j

WCR in days of revenue (2024) ?
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

11 j

WCR and payment terms evolution
DESTOURS SUD RESTAURATION

Positioning of DESTOURS SUD RESTAURATION in its sector

Comparison with sector Restauration de type rapide

Valuation estimate

Based on 698 transactions of similar company sales in 2024, the value of DESTOURS SUD RESTAURATION is estimated at 3 149 270 € (range 1 616 003€ - 5 927 767€). With an EBITDA of 796 498€, 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.

Estimated enterprise value 2024
698 transactions
1616k€ 3149k€ 5927k€
3 149 270 € Range: 1 616 003€ - 5 927 767€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
796 498 € × 5.4x
Estimation 4 299 359 €
2 117 981€ - 8 453 948€
Revenue Multiple 30%
4 155 923 € × 0.57x
Estimation 2 368 185 €
1 375 722€ - 3 486 933€
Net Income Multiple 20%
207 888 € × 7.0x
Estimation 1 445 675 €
721 482€ - 3 273 569€

Valuation evolution

How is this estimate calculated?

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.

  • 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 de type rapide)

Compare DESTOURS SUD RESTAURATION with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration de type rapide

Frequently asked questions about DESTOURS SUD RESTAURATION

What is the revenue of DESTOURS SUD RESTAURATION ?

The revenue of DESTOURS SUD RESTAURATION in 2024 is 4.2 M€.

Is DESTOURS SUD RESTAURATION profitable?

Yes, DESTOURS SUD RESTAURATION generated a net profit of 208 k€ in 2024.

Where is the headquarters of DESTOURS SUD RESTAURATION ?

The headquarters of DESTOURS SUD RESTAURATION is located in CHAMBRAY-LES-TOURS (37170), in the department Indre-et-Loire.

Where to find the tax return of DESTOURS SUD RESTAURATION ?

The tax return of DESTOURS SUD 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 DESTOURS SUD RESTAURATION operate?

DESTOURS SUD RESTAURATION 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.