ELIOR RESTAURATION ET SERVICES : revenue, balance sheet and financial ratios

ELIOR RESTAURATION ET SERVICES is a French company founded 35 years ago, specialized in the sector Activités des sièges sociaux. Based in COURBEVOIE (92400), this company of category GE shows in 2024 a revenue of 569 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - ELIOR RESTAURATION ET SERVICES (SIREN 380543819)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 568 729 € 288 512 € N/C N/C N/C N/C 2 500 € N/C 266 519 €
Net income 330 491 659 € -271 240 710 € -656 942 513 € 259 433 529 € -169 585 887 € 55 825 796 € -41 653 022 € 47 025 640 € 47 189 582 €
EBITDA -897 559 € -89 262 € -28 234 € 13 856 € -86 263 € -127 283 € -75 108 € -179 211 € 120 666 €
Net margin 58110.6% -94013.7% N/C N/C N/C N/C -1666120.9% N/C 17705.9%

Revenue and income statement

In 2024, ELIOR RESTAURATION ET SERVICES achieves revenue of 569 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.9%. Vs 2023, growth of +97% (289 k€ -> 569 k€). After deducting consumption (0 €), gross margin stands at 569 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -898 k€, representing -157.8% of revenue. Warning negative scissor effect: despite revenue change (+97%), EBITDA varies by -906%, reducing margin by 126.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 330.5 M€, i.e. 58110.6% 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

568 729 €

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

568 729 €

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

-897 559 €

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

-897 549 €

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

330 491 659 €

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

-157.8%

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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 -182%. 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 -27%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-182.47%

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

-27.467%

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

-6438.613%

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

-24.322

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

37.5%

Solvency indicators evolution
ELIOR RESTAURATION ET SERVICES

Sector positioning

Debt ratio
-182.47 2024
2022
2023
2024
Q1: 0.06
Med: 14.6
Q3: 89.53
Excellent

In 2024, the debt ratio of ELIOR RESTAURATION ET SER... (-182.47) 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.

Financial autonomy
-27.47% 2024
2022
2023
2024
Q1: 11.56%
Med: 51.97%
Q3: 85.23%
Average

In 2024, the financial autonomy of ELIOR RESTAURATION ET SER... (-27.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-24.32 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.2 years
Q3: 3.73 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of ELIOR RESTAURATION ET SER... (-24.32) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.09. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

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

0.086

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

-17423.848

Liquidity indicators evolution
ELIOR RESTAURATION ET SERVICES

Sector positioning

Liquidity ratio
0.09 2024
2022
2023
2024
Q1: 116.68
Med: 458.4
Q3: 2174.13
Average

In 2024, the liquidity ratio of ELIOR RESTAURATION ET SER... (0.09) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-17423.85x 2024
2022
2023
2024
Q1: -45.52x
Med: 0.0x
Q3: 2.86x
Average

In 2024, the interest coverage of ELIOR RESTAURATION ET SER... (-17423.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 88 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. The gap of 42 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-830346 days): operations structurally generate cash. Notable WCR improvement over the period (-63%), freeing up cash.

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

-1 311 783 607 €

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

88 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

46 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

0 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

-830346 j

WCR and payment terms evolution
ELIOR RESTAURATION ET SERVICES

Positioning of ELIOR RESTAURATION ET SERVICES in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 103 transactions of similar company sales in 2024, the value of ELIOR RESTAURATION ET SERVICES is estimated at 1 257 044 057 € (range 431 639 937€ - 3 384 739 060€). The price/revenue ratio is 0.38x (conservative valuation). 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
103 transactions
431639k€ 1257044k€ 3384739k€
1 257 044 057 € Range: 431 639 937€ - 3 384 739 060€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
568 729 € × 0.38x
Estimation 214 762 €
102 362€ - 433 746€
Net Income Multiple 20%
330 491 659 € × 9.5x
Estimation 3 142 287 999 €
1 078 946 300€ - 8 461 197 032€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 (Activités des sièges sociaux)

Compare ELIOR RESTAURATION ET SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about ELIOR RESTAURATION ET SERVICES

What is the revenue of ELIOR RESTAURATION ET SERVICES ?

The revenue of ELIOR RESTAURATION ET SERVICES in 2024 is 569 k€.

Is ELIOR RESTAURATION ET SERVICES profitable?

Yes, ELIOR RESTAURATION ET SERVICES generated a net profit of 330.5 M€ in 2024.

Where is the headquarters of ELIOR RESTAURATION ET SERVICES ?

The headquarters of ELIOR RESTAURATION ET SERVICES is located in COURBEVOIE (92400), in the department Hauts-de-Seine.

Where to find the tax return of ELIOR RESTAURATION ET SERVICES ?

The tax return of ELIOR RESTAURATION ET SERVICES 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 ELIOR RESTAURATION ET SERVICES operate?

ELIOR RESTAURATION ET SERVICES operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.