SIREN : 433415130
J. M. RESTAURATION is a French company founded 25 years ago, specialized in the sector Restauration collective sous contrat. Based in CERIZAY (79140), this company of category PME shows in 2024 a revenue of 1.6 M€. 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 560 340 € | 1 469 470 € | 1 407 557 € | 1 214 285 € | 996 111 € | 1 292 779 € | 929 832 € | 317 155 € | 169 200 € |
| Net income | 57 025 € | 28 190 € | 12 415 € | -34 776 € | -72 376 € | 22 371 € | 35 020 € | 57 700 € | 68 962 € |
| EBITDA | 80 805 € | 53 070 € | 36 099 € | -35 815 € | -60 783 € | 59 161 € | 45 697 € | 9 412 € | -2 114 € |
| Net margin | 3.7% | 1.9% | 0.9% | -2.9% | -7.3% | 1.7% | 3.8% | 18.2% | 40.8% |
In 2024, J. M. RESTAURATION achieves revenue of 1.6 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +32.0%. Vs 2023: +6%. After deducting consumption (595 k€), gross margin stands at 965 k€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 81 k€, representing 5.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 57 k€, i.e. 3.7% of revenue. This profit can be retained or distributed to shareholders.
1 560 340 €
964 911 €
80 805 €
60 648 €
57 025 €
5.2%
The debt ratio (= Financial debt / Equity x 100) stands at 93%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
92.537%
29.986%
5.395%
1.858
17.7%
In 2024, the debt ratio of J. M. RESTAURATION (92.54) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of J. M. RESTAURATION (30.0%) 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.
In 2024, the repayment capacity of J. M. RESTAURATION (1.86) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 178.91. 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 3.1x. Financial charges are adequately covered by operations.
178.906
3.132
In 2024, the liquidity ratio of J. M. RESTAURATION (178.91) 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 2024, the interest coverage of J. M. RESTAURATION (3.1x) 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: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 51 days of revenue, i.e. 223 k€ to permanently finance. Over 2016-2024, WCR increased by +398536%, requiring additional financing.
222 583 €
24 j
36 j
3 j
51 j
Based on 204 transactions of similar company sales (all years), the value of J. M. RESTAURATION is estimated at 611 371 € (range 329 659€ - 981 161€). With an EBITDA of 80 805€, the sector multiple of 5.5x is applied. 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare J. M. RESTAURATION with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration collective sous contrat
The revenue of J. M. RESTAURATION in 2024 is 1.6 M€.
Yes, J. M. RESTAURATION generated a net profit of 57 k€ in 2024.
The headquarters of J. M. RESTAURATION is located in CERIZAY (79140), in the department Deux-Sevres.
The tax return of J. M. 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).
J. M. RESTAURATION 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.