GUY BARBOTEU RESTAURATION SARL : revenue, balance sheet and financial ratios

GUY BARBOTEU RESTAURATION SARL is a French company founded 27 years ago, specialized in the sector Restauration collective sous contrat. Based in TOULOUGES (66350), this company of category PME shows in 2024 a revenue of 13.6 M€. 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 - GUY BARBOTEU RESTAURATION SARL (SIREN 419707237)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 13 622 194 € 12 942 631 € 11 279 152 € 10 028 629 € 9 151 292 € 8 367 289 € 7 743 580 € 7 670 865 € 7 085 833 €
Net income 27 600 € 18 394 € 146 515 € 502 147 € 352 972 € 36 402 € 59 702 € 209 789 € 418 463 €
EBITDA -12 037 € 114 288 € 216 191 € 857 748 € 793 145 € 332 171 € 121 667 € 326 323 € 489 521 €
Net margin 0.2% 0.1% 1.3% 5.0% 3.9% 0.4% 0.8% 2.7% 5.9%

Revenue and income statement

In 2024, GUY BARBOTEU RESTAURATION SARL achieves revenue of 13.6 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.5%. Vs 2023: +5%. After deducting consumption (6.6 M€), gross margin stands at 7.1 M€, i.e. a rate of 52%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -12 k€, representing -0.1% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 28 k€, i.e. 0.2% 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

13 622 194 €

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

7 063 948 €

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

-12 037 €

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

70 288 €

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

27 600 €

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

-0.1%

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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 18%. 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 14%. 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

18.429%

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

14.372%

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

-0.402%

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

-1.465

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

24.3%

Solvency indicators evolution
GUY BARBOTEU RESTAURATION SARL

Sector positioning

Debt ratio
18.43 2024
2022
2023
2024
Q1: 0.0
Med: 7.33
Q3: 69.81
Average

In 2024, the debt ratio of GUY BARBOTEU RESTAURATION... (18.43) 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
14.37% 2024
2022
2023
2024
Q1: 6.93%
Med: 27.53%
Q3: 48.34%
Average -20 pts over 3 years

In 2024, the financial autonomy of GUY BARBOTEU RESTAURATION... (14.4%) 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
-1.47 years 2024
2022
2023
2024
Q1: -0.0 years
Med: 0.1 years
Q3: 1.29 years
Excellent -36 pts over 3 years

In 2024, the repayment capacity of GUY BARBOTEU RESTAURATION... (-1.47) 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 90.31. 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

90.314

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

-123.27

Liquidity indicators evolution
GUY BARBOTEU RESTAURATION SARL

Sector positioning

Liquidity ratio
90.31 2024
2022
2023
2024
Q1: 108.64
Med: 149.62
Q3: 215.86
Watch -6 pts over 3 years

In 2024, the liquidity ratio of GUY BARBOTEU RESTAURATION... (90.31) 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
-123.27x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.73x
Q3: 7.06x
Watch -37 pts over 3 years

In 2024, the interest coverage of GUY BARBOTEU RESTAURATION... (-123.3x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 36 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 59 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 29 days of revenue, i.e. 1.1 M€ to permanently finance. Over 2016-2024, WCR increased by +356%, 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

1 095 224 €

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

36 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

59 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

8 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

29 j

WCR and payment terms evolution
GUY BARBOTEU RESTAURATION SARL

Positioning of GUY BARBOTEU RESTAURATION SARL in its sector

Comparison with sector Restauration collective sous contrat

Valuation estimate

Based on 204 transactions of similar company sales (all years), the value of GUY BARBOTEU RESTAURATION SARL is estimated at 5 284 099 € (range 3 128 299€ - 7 393 768€). 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
3128k€ 5284k€ 7393k€
5 284 099 € Range: 3 128 299€ - 7 393 768€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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Revenue Multiple 30%
13 622 194 € × 0.64x
Estimation 8 662 133 €
5 145 389€ - 12 045 344€
Net Income Multiple 20%
27 600 € × 7.9x
Estimation 217 049 €
102 664€ - 416 405€

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 (Restauration collective sous contrat)

Compare GUY BARBOTEU RESTAURATION SARL with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration collective sous contrat

Frequently asked questions about GUY BARBOTEU RESTAURATION SARL

What is the revenue of GUY BARBOTEU RESTAURATION SARL ?

The revenue of GUY BARBOTEU RESTAURATION SARL in 2024 is 13.6 M€.

Is GUY BARBOTEU RESTAURATION SARL profitable?

Yes, GUY BARBOTEU RESTAURATION SARL generated a net profit of 28 k€ in 2024.

Where is the headquarters of GUY BARBOTEU RESTAURATION SARL ?

The headquarters of GUY BARBOTEU RESTAURATION SARL is located in TOULOUGES (66350), in the department Pyrenees-Orientales.

Where to find the tax return of GUY BARBOTEU RESTAURATION SARL ?

The tax return of GUY BARBOTEU RESTAURATION SARL 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 GUY BARBOTEU RESTAURATION SARL operate?

GUY BARBOTEU RESTAURATION SARL operates in the sector Restauration collective sous contrat (NAF code 56.29A). See the 'Sector positioning' section above to compare the company with its competitors.