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JE MANGE GASTRONOMIQUE : revenue, balance sheet and financial ratios

JE MANGE GASTRONOMIQUE is a French company founded 38 years ago, specialized in the sector Autres services de restauration n.c.a.. Based in LA MEMBROLLE-SUR-CHOISILLE (37390), this company of category PME shows in 2025 a revenue of 4.3 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 - JE MANGE GASTRONOMIQUE (SIREN 341628261)
Indicator 2025 2024 2022 2020 2019 2018 2017
Revenue 4 347 369 € N/C N/C N/C N/C N/C N/C
Net income 243 698 € 332 424 € 20 501 € 155 373 € 246 496 € 319 770 € 334 287 €
EBITDA 368 539 € N/C N/C N/C N/C N/C N/C
Net margin 5.6% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, JE MANGE GASTRONOMIQUE achieves revenue of 4.3 M€. After deducting consumption (1.8 M€), gross margin stands at 2.6 M€, i.e. a rate of 60%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 369 k€, representing 8.5% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 244 k€, i.e. 5.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 347 369 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 596 098 €

EBITDA (2025) ?
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

368 539 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

304 771 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

243 698 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.5%

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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 39%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 45%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

38.75%

Financial autonomy (2025) ?
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

45.164%

Cash flow / Revenue (2025) ?
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

7.418%

Repayment capacity (2025) ?
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

0.775

Asset age ratio (2025) ?
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

23.2%

Solvency indicators evolution
JE MANGE GASTRONOMIQUE

Sector positioning

Debt ratio
38.75 2025
2022
2024
2025
Q1: 0.0
Med: 8.44
Q3: 52.69
Average -10 pts over 3 years

In 2025, the debt ratio of JE MANGE GASTRONOMIQUE (38.75) 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
45.16% 2025
2022
2024
2025
Q1: 5.5%
Med: 32.82%
Q3: 47.96%
Good +25 pts over 3 years

In 2025, the financial autonomy of JE MANGE GASTRONOMIQUE (45.2%) 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.

Repayment capacity
0.78 years 2025
2025
Q1: 0.0 years
Med: 0.5 years
Q3: 2.01 years
Average

In 2025, the repayment capacity of JE MANGE GASTRONOMIQUE (0.78) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 218.17. 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 1.0x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2025) ?
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

218.174

Interest coverage (2025) ?
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

1.036

Liquidity indicators evolution
JE MANGE GASTRONOMIQUE

Sector positioning

Liquidity ratio
218.17 2025
2022
2024
2025
Q1: 112.46
Med: 135.94
Q3: 220.39
Good

In 2025, the liquidity ratio of JE MANGE GASTRONOMIQUE (218.17) 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
1.04x 2025
2025
Q1: 0.0x
Med: 1.61x
Q3: 4.09x
Average

In 2025, the interest coverage of JE MANGE GASTRONOMIQUE (1.0x) 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: 34 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 25 days of revenue, i.e. 304 k€ to permanently finance.

Operating WCR (2025) ?
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

303 751 €

Customer credit (2025) ?
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

34 j

Supplier credit (2025) ?
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

34 j

Inventory turnover (2025) ?
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 (2025) ?
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

25 j

WCR and payment terms evolution
JE MANGE GASTRONOMIQUE

Positioning of JE MANGE GASTRONOMIQUE in its sector

Comparison with sector Autres services de restauration n.c.a.

Valuation estimate

Based on 204 transactions of similar company sales (all years), the value of JE MANGE GASTRONOMIQUE is estimated at 2 234 352 € (range 1 177 550€ - 3 690 918€). With an EBITDA of 368 539€, 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.

Estimated enterprise value 2025
204 transactions
1177k€ 2234k€ 3690k€
2 234 352 € Range: 1 177 550€ - 3 690 918€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
368 539 € × 5.5x
Estimation 2 043 467 €
1 007 252€ - 3 604 674€
Revenue Multiple 30%
4 347 369 € × 0.64x
Estimation 2 764 422 €
1 642 093€ - 3 844 135€
Net Income Multiple 20%
243 698 € × 7.9x
Estimation 1 916 465 €
906 483€ - 3 676 705€

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 (Autres services de restauration n.c.a.)

Compare JE MANGE GASTRONOMIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres services de restauration n.c.a.

Frequently asked questions about JE MANGE GASTRONOMIQUE

What is the revenue of JE MANGE GASTRONOMIQUE ?

The revenue of JE MANGE GASTRONOMIQUE in 2025 is 4.3 M€.

Is JE MANGE GASTRONOMIQUE profitable?

Yes, JE MANGE GASTRONOMIQUE generated a net profit of 244 k€ in 2025.

Where is the headquarters of JE MANGE GASTRONOMIQUE ?

The headquarters of JE MANGE GASTRONOMIQUE is located in LA MEMBROLLE-SUR-CHOISILLE (37390), in the department Indre-et-Loire.

Where to find the tax return of JE MANGE GASTRONOMIQUE ?

The tax return of JE MANGE GASTRONOMIQUE 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 JE MANGE GASTRONOMIQUE operate?

JE MANGE GASTRONOMIQUE operates in the sector Autres services de restauration n.c.a. (NAF code 56.29B). See the 'Sector positioning' section above to compare the company with its competitors.