SIREN : 852230457
ESER is a French company founded 6 years ago, specialized in the sector Restauration traditionnelle. Based in HYERES (83400), this company of category PME shows in 2022 a revenue of 356 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
| Indicator | 2022 | 2021 | 2020 | 2019 |
|---|---|---|---|---|
| Revenue | 355 541 € | 316 733 € | 245 251 € | 41 507 € |
| Net income | 20 255 € | 29 411 € | 29 640 € | -6 577 € |
| EBITDA | 19 881 € | 30 225 € | 31 673 € | -7 276 € |
| Net margin | 5.7% | 9.3% | 12.1% | -15.8% |
In 2022, ESER achieves revenue of 356 k€. Over the period 2019-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +104.6%. Vs 2021, growth of +12% (317 k€ -> 356 k€). After deducting consumption (188 k€), gross margin stands at 168 k€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 20 k€, representing 5.6% of revenue. Warning negative scissor effect: despite revenue change (+12%), EBITDA varies by -34%, reducing margin by 4.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 20 k€, i.e. 5.7% of revenue. This profit can be retained or distributed to shareholders.
355 541 €
167 888 €
19 881 €
23 943 €
20 255 €
5.6%
The debt ratio (= Financial debt / Equity x 100) stands at 2%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
2.282%
1.264%
6.013%
0.078
56.4%
In 2022, the debt ratio of ESER (2.28) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2022, the financial autonomy of ESER (1.3%) 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 2022, the repayment capacity of ESER (0.08) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 215.86. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.
215.857
0.739
In 2022, the liquidity ratio of ESER (215.86) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2022, the interest coverage of ESER (0.7x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 64 days of revenue, i.e. 64 k€ to permanently finance. Over 2019-2022, WCR increased by +595%, requiring additional financing.
63 571 €
0 j
38 j
15 j
64 j
Based on 833 transactions of similar company sales in 2022, the value of ESER is estimated at 160 418 € (range 90 200€ - 280 665€). With an EBITDA of 19 881€, the sector multiple of 4.1x is applied. The price/revenue ratio is 0.96x (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 833 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 ESER with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of ESER in 2022 is 356 k€.
Yes, ESER generated a net profit of 20 k€ in 2022.
The headquarters of ESER is located in HYERES (83400), in the department Var.
The tax return of ESER 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).
ESER operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.