KER FOOD : revenue, balance sheet and financial ratios

KER FOOD is a French company founded 15 years ago, specialized in the sector Restauration de type rapide. Based in LANDIVISIAU (29400), this company of category PME shows in 2018 a revenue of 3.5 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

Financial history - KER FOOD (SIREN 530121714)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C 3 499 529 € 3 495 742 € 3 280 193 €
Net income 39 570 € -29 729 € 482 660 € 181 083 € 115 280 € 100 850 € 185 681 € 136 199 €
EBITDA N/C N/C N/C N/C N/C 884 866 € 984 900 € 911 597 €
Net margin N/C N/C N/C N/C N/C 2.9% 5.3% 4.2%

Revenue and income statement

In 2024, KER FOOD generates positive net income of 40 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 136 k€ -> 40 k€.

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

39 570 €

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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 847%. 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 7%. 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

846.822%

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

6.859%

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

33.3%

Solvency indicators evolution
KER FOOD

Sector positioning

Debt ratio
846.82 2024
2021
2023
2024
Q1: 0.0
Med: 16.12
Q3: 113.7
Watch +14 pts over 3 years

In 2024, the debt ratio of KER FOOD (846.82) 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
6.86% 2024
2021
2023
2024
Q1: 0.43%
Med: 16.82%
Q3: 42.04%
Average -25 pts over 3 years

In 2024, the financial autonomy of KER FOOD (6.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 45.35. 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

45.35

Liquidity indicators evolution
KER FOOD

Sector positioning

Liquidity ratio
45.35 2024
2021
2023
2024
Q1: 55.0
Med: 110.69
Q3: 196.26
Watch -45 pts over 3 years

In 2024, the liquidity ratio of KER FOOD (45.35) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
KER FOOD

Positioning of KER FOOD in its sector

Comparison with sector Restauration de type rapide

Valuation estimate

Based on 698 transactions of similar company sales in 2024, the value of KER FOOD is estimated at 275 173 € (range 137 328€ - 623 100€). 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
698 transactions
137k€ 275k€ 623k€
275 173 € Range: 137 328€ - 623 100€
NAF 5 année 2024

Valuation method used

Net Income Multiple
39 570 € × 7.0x = 275 174 €
Range: 137 329€ - 623 101€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 698 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 de type rapide)

Compare KER FOOD with other companies in the same sector:

Frequently asked questions about KER FOOD

What is the revenue of KER FOOD ?

The revenue of KER FOOD in 2018 is 3.5 M€.

Is KER FOOD profitable?

Yes, KER FOOD generated a net profit of 40 k€ in 2024.

Where is the headquarters of KER FOOD ?

The headquarters of KER FOOD is located in LANDIVISIAU (29400), in the department Finistere.

Where to find the tax return of KER FOOD ?

The tax return of KER FOOD 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 KER FOOD operate?

KER FOOD operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.