GROUPE RESTRUCT SECTEUR FRUITS ET LEGUME : revenue, balance sheet and financial ratios

GROUPE RESTRUCT SECTEUR FRUITS ET LEGUME is a French company founded 48 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in CHEVILLY-LARUE (94550), this company of category PME shows in 2024 a revenue of 122 k€. 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 - GROUPE RESTRUCT SECTEUR FRUITS ET LEGUME (SIREN 313997249)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 122 500 € 127 000 € 107 092 € 105 850 € 201 030 € 127 196 € 98 068 € 96 100 € 96 958 €
Net income 550 € 3 545 € 1 294 € 1 139 € 1 044 € 1 296 € 1 152 € 1 080 € 1 000 €
EBITDA -5 046 € -2 645 € -12 902 € -13 863 € -18 180 € 17 344 € -13 608 € -14 323 € -7 632 €
Net margin 0.4% 2.8% 1.2% 1.1% 0.5% 1.0% 1.2% 1.1% 1.0%

Revenue and income statement

In 2024, GROUPE RESTRUCT SECTEUR FRUITS ET LEGUME achieves revenue of 122 k€. Revenue is growing positively over 9 years (CAGR: +3.0%). Slight decline of -4% vs 2023. After deducting consumption (0 €), gross margin stands at 122 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 -5 k€, representing -4.1% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -91%, reducing margin by 2.0 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 550 €, i.e. 0.4% 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

122 500 €

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

122 500 €

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

-5 046 €

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

734 €

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

550 €

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

-4.1%

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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 31%. 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

0.0%

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

31.29%

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

-4.89%

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

3.7%

Solvency indicators evolution
GROUPE RESTRUCT SECTEUR FRUITS ET LEGUME

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 3.98
Q3: 41.81
Excellent

In 2024, the debt ratio of GROUPE RESTRUCT SECTEUR F... (0.00) 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
31.29% 2024
2022
2023
2024
Q1: 4.2%
Med: 38.87%
Q3: 76.44%
Average -22 pts over 3 years

In 2024, the financial autonomy of GROUPE RESTRUCT SECTEUR F... (31.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Excellent

In 2024, the repayment capacity of GROUPE RESTRUCT SECTEUR F... (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 347.05. 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

347.05

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

0.0

Liquidity indicators evolution
GROUPE RESTRUCT SECTEUR FRUITS ET LEGUME

Sector positioning

Liquidity ratio
347.05 2024
2022
2023
2024
Q1: 138.87
Med: 313.12
Q3: 966.61
Good

In 2024, the liquidity ratio of GROUPE RESTRUCT SECTEUR F... (347.05) 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.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Average

In 2024, the interest coverage of GROUPE RESTRUCT SECTEUR F... (0.0x) 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: 409 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. The gap of 379 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 248 days of revenue, i.e. 84 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

84 401 €

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

409 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

30 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

248 j

WCR and payment terms evolution
GROUPE RESTRUCT SECTEUR FRUITS ET LEGUME

Positioning of GROUPE RESTRUCT SECTEUR FRUITS ET LEGUME in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of GROUPE RESTRUCT SECTEUR FRUITS ET LEGUME is estimated at 49 952 € (range 28 759€ - 57 364€). The price/revenue ratio is 0.66x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
69 tx
28k€ 49k€ 57k€
49 952 € Range: 28 759€ - 57 364€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
122 500 € × 0.66x
Estimation 80 715 €
46 974€ - 89 252€
Net Income Multiple 20%
550 € × 6.9x
Estimation 3 809 €
1 438€ - 9 535€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare GROUPE RESTRUCT SECTEUR FRUITS ET LEGUME with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about GROUPE RESTRUCT SECTEUR FRUITS ET LEGUME

What is the revenue of GROUPE RESTRUCT SECTEUR FRUITS ET LEGUME ?

The revenue of GROUPE RESTRUCT SECTEUR FRUITS ET LEGUME in 2024 is 122 k€.

Is GROUPE RESTRUCT SECTEUR FRUITS ET LEGUME profitable?

Yes, GROUPE RESTRUCT SECTEUR FRUITS ET LEGUME generated a net profit of 550€ in 2024.

Where is the headquarters of GROUPE RESTRUCT SECTEUR FRUITS ET LEGUME ?

The headquarters of GROUPE RESTRUCT SECTEUR FRUITS ET LEGUME is located in CHEVILLY-LARUE (94550), in the department Val-de-Marne.

Where to find the tax return of GROUPE RESTRUCT SECTEUR FRUITS ET LEGUME ?

The tax return of GROUPE RESTRUCT SECTEUR FRUITS ET LEGUME 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 GROUPE RESTRUCT SECTEUR FRUITS ET LEGUME operate?

GROUPE RESTRUCT SECTEUR FRUITS ET LEGUME operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.