IL RISTO FRANCE DIJON QUETIGNY : revenue, balance sheet and financial ratios

IL RISTO FRANCE DIJON QUETIGNY is a French company founded 19 years ago, specialized in the sector Restauration traditionnelle. Based in LEZENNES (59260), this company of category ETI shows in 2023 a revenue of 2.1 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 - IL RISTO FRANCE DIJON QUETIGNY (SIREN 487754616)
Indicator 2023 2019 2012
Revenue 2 109 754 € 1 822 290 € 2 337 591 €
Net income -29 213 € -57 524 € 43 936 €
EBITDA 66 777 € 23 616 € 132 281 €
Net margin -1.4% -3.2% 1.9%

Revenue and income statement

In 2023, IL RISTO FRANCE DIJON QUETIGNY achieves revenue of 2.1 M€. Activity remains stable over the period (CAGR: -0.9%). Vs 2019, growth of +16% (1.8 M€ -> 2.1 M€). After deducting consumption (547 k€), gross margin stands at 1.6 M€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 67 k€, representing 3.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -29 k€ (-1.4% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 109 754 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 563 033 €

EBITDA (2023) ?
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

66 777 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-29 798 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-29 213 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.2%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

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 -70%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
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 (2023) ?
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

-69.72%

Cash flow / Revenue (2023) ?
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

-1.827%

Repayment capacity (2023) ?
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

Solvency indicators evolution
IL RISTO FRANCE DIJON QUETIGNY

Sector positioning

Debt ratio
0.0 2023
2012
2019
2023
Q1: 0.2
Med: 35.0
Q3: 128.41
Excellent -5 pts over 3 years

In 2023, the debt ratio of IL RISTO FRANCE DIJON QUE... (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
-69.72% 2023
2012
2019
2023
Q1: 5.35%
Med: 29.08%
Q3: 53.84%
Average

In 2023, the financial autonomy of IL RISTO FRANCE DIJON QUE... (-69.7%) 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 2023
2012
2019
2023
Q1: 0.0 years
Med: 0.57 years
Q3: 3.01 years
Excellent -52 pts over 3 years

In 2023, the repayment capacity of IL RISTO FRANCE DIJON QUE... (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 58.72. 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 2.3x. Financial charges are adequately covered by operations.

Liquidity ratio (2023) ?
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

58.718

Interest coverage (2023) ?
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

2.344

Liquidity indicators evolution
IL RISTO FRANCE DIJON QUETIGNY

Sector positioning

Liquidity ratio
58.72 2023
2012
2019
2023
Q1: 66.83
Med: 137.52
Q3: 259.63
Average -25 pts over 3 years

In 2023, the liquidity ratio of IL RISTO FRANCE DIJON QUE... (58.72) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
2.34x 2023
2012
2019
2023
Q1: 0.0x
Med: 0.54x
Q3: 4.44x
Good +11 pts over 3 years

In 2023, the interest coverage of IL RISTO FRANCE DIJON QUE... (2.3x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 197 days. Excellent situation: suppliers finance 189 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 58 days of revenue, i.e. 341 k€ to permanently finance. Over 2012-2023, WCR increased by +590%, requiring additional financing.

Operating WCR (2023) ?
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

340 873 €

Customer credit (2023) ?
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

8 j

Supplier credit (2023) ?
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

197 j

Inventory turnover (2023) ?
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 (2023) ?
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

58 j

WCR and payment terms evolution
IL RISTO FRANCE DIJON QUETIGNY

Positioning of IL RISTO FRANCE DIJON QUETIGNY in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 689 transactions of similar company sales in 2023, the value of IL RISTO FRANCE DIJON QUETIGNY is estimated at 782 307 € (range 447 074€ - 1 284 933€). With an EBITDA of 66 777€, the sector multiple of 6.3x is applied. 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.

Estimated enterprise value 2023
689 transactions
447k€ 782k€ 1284k€
782 307 € Range: 447 074€ - 1 284 933€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
66 777 € × 6.3x
Estimation 420 140 €
226 541€ - 875 770€
Revenue Multiple 30%
2 109 754 € × 0.66x
Estimation 1 385 920 €
814 631€ - 1 966 872€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 689 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 traditionnelle)

Compare IL RISTO FRANCE DIJON QUETIGNY with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about IL RISTO FRANCE DIJON QUETIGNY

What is the revenue of IL RISTO FRANCE DIJON QUETIGNY ?

The revenue of IL RISTO FRANCE DIJON QUETIGNY in 2023 is 2.1 M€.

Is IL RISTO FRANCE DIJON QUETIGNY profitable?

IL RISTO FRANCE DIJON QUETIGNY recorded a net loss in 2023.

Where is the headquarters of IL RISTO FRANCE DIJON QUETIGNY ?

The headquarters of IL RISTO FRANCE DIJON QUETIGNY is located in LEZENNES (59260), in the department Nord.

Where to find the tax return of IL RISTO FRANCE DIJON QUETIGNY ?

The tax return of IL RISTO FRANCE DIJON QUETIGNY 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 IL RISTO FRANCE DIJON QUETIGNY operate?

IL RISTO FRANCE DIJON QUETIGNY operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.