SIREN : 451223374
KIM SAN is a French company founded 22 years ago, specialized in the sector Restauration de type rapide. Based in BORDEAUX (33000), this company of category PME shows in 2023 a revenue of 211 k€. 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 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 210 694 € | 225 626 € | 145 375 € | 204 093 € | 209 796 € | 235 548 € | 237 167 € | 233 731 € | 245 890 € |
| Net income | 14 787 € | 55 764 € | 77 464 € | 32 248 € | 43 401 € | 65 617 € | 57 358 € | 59 532 € | 48 269 € |
| EBITDA | 20 094 € | 68 140 € | 72 265 € | 33 906 € | 52 926 € | 86 275 € | 74 475 € | 83 466 € | 66 396 € |
| Net margin | 7.0% | 24.7% | 53.3% | 15.8% | 20.7% | 27.9% | 24.2% | 25.5% | 19.6% |
In 2023, KIM SAN achieves revenue of 211 k€. Activity remains stable over the period (CAGR: -1.9%). Slight decline of -7% vs 2022. After deducting consumption (45 k€), gross margin stands at 166 k€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 20 k€, representing 9.5% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -71%, reducing margin by 20.7 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 15 k€, i.e. 7.0% of revenue. This profit can be retained or distributed to shareholders.
210 694 €
166 176 €
20 094 €
16 780 €
14 787 €
9.5%
The debt ratio (= Financial debt / Equity x 100) stands at 48%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Cash flow represents 8.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
47.695%
30.02%
8.53%
0.0
2.8%
In 2023, the debt ratio of KIM SAN (47.70) 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 2023, the financial autonomy of KIM SAN (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 2023, the repayment capacity of KIM SAN (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.
The liquidity ratio (= Current assets / Current liabilities) stands at 155.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
155.75
0.0
In 2023, the liquidity ratio of KIM SAN (155.75) 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 2023, the interest coverage of KIM SAN (0.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-196 days): operations structurally generate cash. Notable WCR improvement over the period (-301%), freeing up cash.
-114 607 €
0 j
29 j
8 j
-196 j
Based on 689 transactions of similar company sales in 2023, the value of KIM SAN is estimated at 124 766 € (range 67 597€ - 238 707€). With an EBITDA of 20 094€, 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare KIM SAN with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of KIM SAN in 2023 is 211 k€.
Yes, KIM SAN generated a net profit of 15 k€ in 2023.
The headquarters of KIM SAN is located in BORDEAUX (33000), in the department Gironde.
The tax return of KIM SAN 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).
KIM SAN 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.