K.S.R. : revenue, balance sheet and financial ratios

K.S.R. is a French company founded 13 years ago, specialized in the sector Restauration traditionnelle. Based in VIRIAT (01440), this company of category PME shows in 2020 a revenue of 727 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

Financial history - K.S.R. (SIREN 753352855)
Indicator 2020 2019 2018 2017 2016
Revenue 726 572 € 945 926 € N/C 930 214 € 922 123 €
Net income 0 € 0 € 1 538 € 7 126 € 2 438 €
EBITDA 8 191 € 120 511 € N/C 129 628 € 111 568 €
Net margin 0.0% 0.0% N/C 0.8% 0.3%

Revenue and income statement

En 2020, K.S.R. alcanza unos ingresos de 727 k€. Los ingresos disminuyen en el período 2016-2020 (TCAC: -5.8%). Caída significativa de -23% vs 2019. Tras deducir el consumo (205 k€), el margen bruto se sitúa en 522 k€, es decir, una tasa del 72%. El EBITDA alcanza 8 k€, representando el 1.1% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (-23%), el EBITDA varía en -93%, reduciendo el margen en 11.6 puntos. El margen operativo sigue siendo frágil, requiriendo vigilancia de costes. El resultado neto es negativo en 0 € (0.0% de los ingresos).

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

726 572 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

521 863 €

EBITDA (2020) ?
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

8 191 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-39 219 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.1%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 2795%. Situación crítica: la deuda supera significativamente los fondos propios. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 2%. Baja autonomía: la empresa depende fuertemente de financiación externa.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2795.453%

Financial autonomy (2020) ?
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

2.495%

Cash flow / Revenue (2020) ?
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

-4.513%

Repayment capacity (2020) ?
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

-13.773

Asset age ratio (2020) ?
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

30.0%

Solvency indicators evolution
K.S.R.

Sector positioning

Ratio de endeudamiento
2795.45 2020
2018
2019
2020
Q1: 0.15
Med: 60.24
Q3: 221.22
Average

En 2020, el ratio de endeudamiento de K.S.R. (2795.45) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
2.5% 2020
2018
2019
2020
Q1: 7.62%
Med: 31.67%
Q3: 57.54%
Average

En 2020, el autonomía financiera de K.S.R. (2.5%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Capacidad de reembolso
-13.77 ans 2020
2019
2020
Q1: -1.82 ans
Med: 0.07 ans
Q3: 3.69 ans
Excelente -50 pts over 2 years

En 2020, el capacidad de reembolso de K.S.R. (-13.8 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 144.17. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 61.2x. El resultado de explotación cubre muy ampliamente los gastos financieros.

Liquidity ratio (2020) ?
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

144.168

Interest coverage (2020) ?
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

61.214

Liquidity indicators evolution
K.S.R.

Sector positioning

Ratio de liquidez
144.17 2020
2018
2019
2020
Q1: 71.75
Med: 151.42
Q3: 282.87
Average +21 pts over 3 years

En 2020, el ratio de liquidez de K.S.R. (144.17) se sitúa por debajo de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Una mejora fortalecería la posición competitiva.

Cobertura de intereses
61.21x 2020
2019
2020
Q1: -1.09x
Med: 0.0x
Q3: 3.0x
Excelente

En 2020, el cobertura de intereses de K.S.R. (61.2x) se sitúa en el top 25% del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Alta cobertura significa que los gastos financieros pesan poco en la rentabilidad.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 5 días. Plazo proveedores: 88 días. Excelente situación: los proveedores financian 83 días del ciclo operativo. La rotación de existencias es de 7 días. Rotación rápida, señal de buena gestión de existencias. El FM representa 7 días de ingresos. Notable mejora del FM durante el período (-82%), liberando tesorería.

Operating WCR (2020) ?
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

14 292 €

Customer credit (2020) ?
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

5 j

Supplier credit (2020) ?
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

88 j

Inventory turnover (2020) ?
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

7 j

WCR in days of revenue (2020) ?
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

7 j

WCR and payment terms evolution
K.S.R.

Positioning of K.S.R. in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 719 transactions of similar company sales in 2020, the value of K.S.R. is estimated at 198 837 € (range 124 596€ - 298 332€). With an EBITDA of 8 191€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.62x (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 2020
719 transactions
124k€ 198k€ 298k€
198 837 € Range: 124 596€ - 298 332€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
8 191 € × 5.7x
Estimation 46 459 €
25 562€ - 91 559€
Revenue Multiple 30%
726 572 € × 0.62x
Estimation 452 802 €
289 654€ - 642 954€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 719 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 traditionnelle)

Compare K.S.R. with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about K.S.R.

What is the revenue of K.S.R. ?

The revenue of K.S.R. in 2020 is 727 k€.

Is K.S.R. profitable?

Yes, K.S.R. generated a net profit of 2 k€ in 2018.

Where is the headquarters of K.S.R. ?

The headquarters of K.S.R. is located in VIRIAT (01440), in the department Ain.

Where to find the tax return of K.S.R. ?

The tax return of K.S.R. 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 K.S.R. operate?

K.S.R. operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.