ELIOR RESTAURATION FRANCE : revenue, balance sheet and financial ratios

ELIOR RESTAURATION FRANCE is a French company founded 60 years ago, specialized in the sector Autres services de restauration n.c.a.. Based in CRETEIL (94000), this company of category GE shows in 2024 a revenue of 1.3 Mds€. 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 - ELIOR RESTAURATION FRANCE (SIREN 662025196)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 273 081 611 € 592 980 501 € 706 875 596 € 684 434 650 € 642 453 400 € 788 869 684 € 793 786 595 € 789 638 902 € 796 744 416 €
Net income -64 739 206 € -72 802 048 € -97 234 385 € -66 776 488 € -86 329 080 € -55 027 087 € 10 518 843 € -36 599 370 € -20 721 865 €
EBITDA 150 054 € -45 139 340 € -51 504 401 € -30 415 715 € -54 643 063 € -22 420 955 € -27 417 017 € -19 005 312 € -4 489 058 €
Net margin -5.1% -12.3% -13.8% -9.8% -13.4% -7.0% 1.3% -4.6% -2.6%

Revenue and income statement

In 2024, ELIOR RESTAURATION FRANCE achieves revenue of 1.3 Bn€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.0%. Vs 2023, growth of +115% (593.0 M€ -> 1.3 Bn€). After deducting consumption (506.2 M€), gross margin stands at 766.9 M€, i.e. a rate of 60%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 150 k€, representing 0.0% of revenue. Positive scissor effect: EBITDA margin improves by +7.6 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -64.7 M€ (-5.1% of revenue), which will impact equity.

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

1 273 081 611 €

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

766 907 127 €

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

150 054 €

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

-38 110 104 €

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

-64 739 206 €

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

0.0%

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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 0%. 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 15%. 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

0.021%

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

14.737%

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

-5.228%

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

0.0

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

27.2%

Solvency indicators evolution
ELIOR RESTAURATION FRANCE

Sector positioning

Debt ratio
0.02 2024
2022
2023
2024
Q1: 0.0
Med: 3.69
Q3: 55.29
Good

In 2024, the debt ratio of ELIOR RESTAURATION FRANCE (0.02) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
14.74% 2024
2022
2023
2024
Q1: 0.47%
Med: 24.34%
Q3: 49.01%
Average +15 pts over 3 years

In 2024, the financial autonomy of ELIOR RESTAURATION FRANCE (14.7%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 2.14 years
Excellent

In 2024, the repayment capacity of ELIOR RESTAURATION FRANCE (0.00) 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 79.26. 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 22539.6x. Operating income very largely covers interest expenses: high safety margin.

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

79.258

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

22539.612

Liquidity indicators evolution
ELIOR RESTAURATION FRANCE

Sector positioning

Liquidity ratio
79.26 2024
2022
2023
2024
Q1: 113.26
Med: 146.32
Q3: 231.51
Watch

In 2024, the liquidity ratio of ELIOR RESTAURATION FRANCE (79.26) 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.

Interest coverage
22539.61x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.01x
Q3: 2.74x
Excellent +73 pts over 3 years

In 2024, the interest coverage of ELIOR RESTAURATION FRANCE (22539.6x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Excellent situation: suppliers finance 47 days of the operating cycle (retail model). Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 13 days of revenue, i.e. 47.2 M€ to permanently finance. Over 2016-2024, WCR increased by +91%, requiring additional financing.

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

47 180 405 €

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

16 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

63 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

6 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

13 j

WCR and payment terms evolution
ELIOR RESTAURATION FRANCE

Positioning of ELIOR RESTAURATION FRANCE in its sector

Comparison with sector Autres services de restauration n.c.a.

Valuation estimate

Based on 204 transactions of similar company sales (all years), the value of ELIOR RESTAURATION FRANCE is estimated at 304 094 515 € (range 180 582 467€ - 423 060 355€). With an EBITDA of 150 054€, 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 2024
204 transactions
180582k€ 304094k€ 423060k€
304 094 515 € Range: 180 582 467€ - 423 060 355€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
150 054 € × 5.5x
Estimation 832 016 €
410 112€ - 1 467 676€
Revenue Multiple 30%
1 273 081 611 € × 0.64x
Estimation 809 532 015 €
480 869 728€ - 1 125 714 822€

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 (Autres services de restauration n.c.a.)

Compare ELIOR RESTAURATION FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres services de restauration n.c.a.

Frequently asked questions about ELIOR RESTAURATION FRANCE

What is the revenue of ELIOR RESTAURATION FRANCE ?

The revenue of ELIOR RESTAURATION FRANCE in 2024 is 1.3 Mds€.

Is ELIOR RESTAURATION FRANCE profitable?

ELIOR RESTAURATION FRANCE recorded a net loss in 2024.

Where is the headquarters of ELIOR RESTAURATION FRANCE ?

The headquarters of ELIOR RESTAURATION FRANCE is located in CRETEIL (94000), in the department Val-de-Marne.

Where to find the tax return of ELIOR RESTAURATION FRANCE ?

The tax return of ELIOR RESTAURATION FRANCE 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 FRANCE operate?

ELIOR RESTAURATION FRANCE operates in the sector Autres services de restauration n.c.a. (NAF code 56.29B). See the 'Sector positioning' section above to compare the company with its competitors.