KARUKERA RESTAURATION ET SERVICES : revenue, balance sheet and financial ratios

KARUKERA RESTAURATION ET SERVICES is a French company founded 13 years ago, specialized in the sector Autres services de restauration n.c.a.. Based in BAIE-MAHAULT (97122), this company of category PME shows in 2021 a revenue of 237 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 - KARUKERA RESTAURATION ET SERVICES (SIREN 790248868)
Indicator 2021 2020 2019
Revenue 236 543 € 346 988 € 272 427 €
Net income 6 913 € -9 750 € 3 295 €
EBITDA 10 769 € 26 585 € 7 288 €
Net margin 2.9% -2.8% 1.2%

Revenue and income statement

In 2021, KARUKERA RESTAURATION ET SERVICES achieves revenue of 237 k€. Revenue is declining over the period 2019-2021 (CAGR: -6.8%). Significant drop of -32% vs 2020. After deducting consumption (78 k€), gross margin stands at 158 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11 k€, representing 4.6% of revenue. Warning negative scissor effect: despite revenue change (-32%), EBITDA varies by -59%, reducing margin by 3.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 2.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

236 543 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

158 148 €

EBITDA (2021) ?
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

10 769 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

9 344 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

6 913 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.4%

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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 262%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. Cash flow represents 3.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

261.862%

Financial autonomy (2021) ?
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

32.019%

Cash flow / Revenue (2021) ?
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

3.448%

Repayment capacity (2021) ?
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 (2021) ?
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

78.0%

Solvency indicators evolution
KARUKERA RESTAURATION ET SERVICES

Sector positioning

Debt ratio
261.86 2021
2019
2020
2021
Q1: 0.0
Med: 10.13
Q3: 93.94
Watch

In 2021, the debt ratio of KARUKERA RESTAURATION ET ... (261.86) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
32.02% 2021
2019
2020
2021
Q1: 0.55%
Med: 25.29%
Q3: 40.53%
Good -6 pts over 3 years

In 2021, the financial autonomy of KARUKERA RESTAURATION ET ... (32.0%) 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.

Repayment capacity
0.0 years 2021
2019
2020
2021
Q1: -0.05 years
Med: 0.0 years
Q3: 2.0 years
Good

In 2021, the repayment capacity of KARUKERA RESTAURATION ET ... (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 88.76. 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 5.8x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

88.764

Interest coverage (2021) ?
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

5.804

Liquidity indicators evolution
KARUKERA RESTAURATION ET SERVICES

Sector positioning

Liquidity ratio
88.76 2021
2019
2020
2021
Q1: 96.1
Med: 155.19
Q3: 259.4
Watch -8 pts over 3 years

In 2021, the liquidity ratio of KARUKERA RESTAURATION ET ... (88.76) 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
5.8x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.1x
Q3: 3.7x
Excellent

In 2021, the interest coverage of KARUKERA RESTAURATION ET ... (5.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). WCR is negative (-39 days): operations structurally generate cash. Notable WCR improvement over the period (-1870%), freeing up cash.

Operating WCR (2021) ?
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

-25 762 €

Customer credit (2021) ?
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

4 j

Supplier credit (2021) ?
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

41 j

Inventory turnover (2021) ?
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

0 j

WCR in days of revenue (2021) ?
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

-39 j

WCR and payment terms evolution
KARUKERA RESTAURATION ET SERVICES

Positioning of KARUKERA RESTAURATION ET SERVICES 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 KARUKERA RESTAURATION ET SERVICES is estimated at 85 852 € (range 46 663€ - 136 273€). With an EBITDA of 10 769€, 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 2021
204 transactions
46k€ 85k€ 136k€
85 852 € Range: 46 663€ - 136 273€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
10 769 € × 5.5x
Estimation 59 712 €
29 433€ - 105 331€
Revenue Multiple 30%
236 543 € × 0.64x
Estimation 150 414 €
89 347€ - 209 162€
Net Income Multiple 20%
6 913 € × 7.9x
Estimation 54 365 €
25 714€ - 104 297€

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 KARUKERA RESTAURATION ET SERVICES with other companies in the same sector:

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

Frequently asked questions about KARUKERA RESTAURATION ET SERVICES

What is the revenue of KARUKERA RESTAURATION ET SERVICES ?

The revenue of KARUKERA RESTAURATION ET SERVICES in 2021 is 237 k€.

Is KARUKERA RESTAURATION ET SERVICES profitable?

Yes, KARUKERA RESTAURATION ET SERVICES generated a net profit of 7 k€ in 2021.

Where is the headquarters of KARUKERA RESTAURATION ET SERVICES ?

The headquarters of KARUKERA RESTAURATION ET SERVICES is located in BAIE-MAHAULT (97122), in the department Guadeloupe.

Where to find the tax return of KARUKERA RESTAURATION ET SERVICES ?

The tax return of KARUKERA RESTAURATION ET SERVICES 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 KARUKERA RESTAURATION ET SERVICES operate?

KARUKERA RESTAURATION ET SERVICES 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.