Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

EPERON DE RESTAURATION : revenue, balance sheet and financial ratios

EPERON DE RESTAURATION is a French company founded 8 years ago, specialized in the sector Restauration de type rapide. Based in SAINTE-MARIE (97438), this company of category ETI shows in 2024 a net income positive of 469 k€. 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 - EPERON DE RESTAURATION (SIREN 833035108)
Indicator 2024 2023 2022 2021 2020 2018
Revenue N/C N/C N/C N/C N/C N/C
Net income 468 987 € 506 410 € 644 989 € 633 110 € 671 489 € -2 298 €
EBITDA N/C N/C N/C N/C N/C -2 299 €
Net margin N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, EPERON DE RESTAURATION generates positive net income of 469 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

468 987 €

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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 86%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory.

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

85.622%

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

38.626%

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

29.9%

Solvency indicators evolution
EPERON DE RESTAURATION

Sector positioning

Debt ratio
85.62 2024
2022
2023
2024
Q1: 0.0
Med: 16.12
Q3: 113.7
Average

In 2024, the debt ratio of EPERON DE RESTAURATION (85.62) 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
38.63% 2024
2022
2023
2024
Q1: 0.43%
Med: 16.82%
Q3: 42.04%
Good +13 pts over 3 years

In 2024, the financial autonomy of EPERON DE RESTAURATION (38.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 210.47. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

210.468

Liquidity indicators evolution
EPERON DE RESTAURATION

Sector positioning

Liquidity ratio
210.47 2024
2022
2023
2024
Q1: 55.0
Med: 110.69
Q3: 196.26
Excellent

In 2024, the liquidity ratio of EPERON DE RESTAURATION (210.47) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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 and payment terms evolution
EPERON DE RESTAURATION

Positioning of EPERON DE 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 EPERON DE RESTAURATION is estimated at 3 261 383 € (range 1 627 633€ - 7 385 040€). 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
1627k€ 3261k€ 7385k€
3 261 383 € Range: 1 627 633€ - 7 385 040€
NAF 5 année 2024

Valuation method used

Net Income Multiple
468 987 € × 7.0x = 3 261 384 €
Range: 1 627 634€ - 7 385 041€

Only this financial indicator is available for this company.

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 EPERON DE RESTAURATION with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration de type rapide

Frequently asked questions about EPERON DE RESTAURATION

What is the revenue of EPERON DE RESTAURATION ?

The revenue of EPERON DE RESTAURATION is not publicly disclosed (confidential accounts filed with INPI).

Is EPERON DE RESTAURATION profitable?

Yes, EPERON DE RESTAURATION generated a net profit of 469 k€ in 2024.

Where is the headquarters of EPERON DE RESTAURATION ?

The headquarters of EPERON DE RESTAURATION is located in SAINTE-MARIE (97438), in the department La Reunion.

Where to find the tax return of EPERON DE RESTAURATION ?

The tax return of EPERON 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 EPERON DE RESTAURATION operate?

EPERON DE 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.