SIREN : 309768224
LE CERF is a French company founded 49 years ago, specialized in the sector Restauration traditionnelle. Based in MARLENHEIM (67520), this company of category PME shows in 2025 a revenue of 1.7 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 705 448 € | 2 089 913 € | 1 940 362 € | 1 665 255 € | 1 043 199 € | 1 805 776 € | 1 816 049 € | 1 833 538 € | N/C |
| Net income | 45 217 € | 44 437 € | -101 764 € | 209 737 € | 93 593 € | 108 640 € | 44 244 € | 21 005 € | 111 387 € |
| EBITDA | 37 029 € | 76 937 € | -63 192 € | 83 554 € | -64 574 € | 153 770 € | 102 688 € | 97 431 € | N/C |
| Net margin | 2.7% | 2.1% | -5.2% | 12.6% | 9.0% | 6.0% | 2.4% | 1.1% | N/C |
In 2025, LE CERF achieves revenue of 1.7 M€. Activity remains stable over the period (CAGR: -1.0%). Significant drop of -18% vs 2024. After deducting consumption (398 k€), gross margin stands at 1.3 M€, i.e. a rate of 77%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 37 k€, representing 2.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 45 k€, i.e. 2.7% of revenue. This profit can be retained or distributed to shareholders.
1 705 448 €
1 307 759 €
37 029 €
42 453 €
45 217 €
2.1%
The debt ratio (= Financial debt / Equity x 100) stands at 43%. 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 3.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
42.61%
44.753%
2.739%
3.533
7.3%
In 2025, the debt ratio of LE CERF (42.61) 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 2025, the financial autonomy of LE CERF (44.8%) 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 2025, the repayment capacity of LE CERF (3.53) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 162.38. 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 10.5x. Operating income very largely covers interest expenses: high safety margin.
162.385
10.494
In 2025, the liquidity ratio of LE CERF (162.38) 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 2025, the interest coverage of LE CERF (10.5x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. Excellent situation: suppliers finance 51 days of the operating cycle (retail model). Inventory turnover is 24 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 31 days of revenue, i.e. 147 k€ to permanently finance.
147 095 €
3 j
54 j
24 j
31 j
Based on 557 transactions of similar company sales in 2025, the value of LE CERF is estimated at 431 345 € (range 257 454€ - 728 254€). With an EBITDA of 37 029€, the sector multiple of 5.3x is applied. The price/revenue ratio is 0.55x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 557 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 LE CERF with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LE CERF in 2025 is 1.7 M€.
Yes, LE CERF generated a net profit of 45 k€ in 2025.
The headquarters of LE CERF is located in MARLENHEIM (67520), in the department Bas-Rhin.
The tax return of LE CERF 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).
LE CERF operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.