LES ILES RESTAURATION TRAITEUR : revenue, balance sheet and financial ratios

LES ILES RESTAURATION TRAITEUR is a French company founded 20 years ago, specialized in the sector Restauration de type rapide. Based in SOLLIES-PONT (83210), this company of category PME shows in 2018 a revenue of 89 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 - LES ILES RESTAURATION TRAITEUR (SIREN 485294771)
Indicator 2018 2017 2016
Revenue 89 061 € 104 913 € 117 764 €
Net income 11 446 € 21 294 € 25 114 €
EBITDA 10 500 € 24 128 € 28 006 €
Net margin 12.9% 20.3% 21.3%

Revenue and income statement

In 2018, LES ILES RESTAURATION TRAITEUR achieves revenue of 89 k€. Revenue is declining over the period 2016-2018 (CAGR: -13.0%). Significant drop of -15% vs 2017. After deducting consumption (27 k€), gross margin stands at 62 k€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 10 k€, representing 11.8% of revenue. Warning negative scissor effect: despite revenue change (-15%), EBITDA varies by -56%, reducing margin by 11.2 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 11 k€, i.e. 12.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

89 061 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

62 402 €

EBITDA (2018) ?
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

10 500 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

13 245 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

11 446 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.8%

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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 107%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

106.539%

Financial autonomy (2018) ?
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

31.477%

Cash flow / Revenue (2018) ?
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

10.639%

Repayment capacity (2018) ?
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

1.823

Asset age ratio (2018) ?
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

40.2%

Solvency indicators evolution
LES ILES RESTAURATION TRAITEUR

Sector positioning

Debt ratio
106.54 2018
2016
2017
2018
Q1: 0.0
Med: 30.28
Q3: 180.47
Average -8 pts over 3 years

In 2018, the debt ratio of LES ILES RESTAURATION TRA... (106.54) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
31.48% 2018
2016
2017
2018
Q1: 3.6%
Med: 26.69%
Q3: 55.05%
Good

In 2018, the financial autonomy of LES ILES RESTAURATION TRA... (31.5%) 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
1.82 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.04 years
Q3: 2.01 years
Average +13 pts over 3 years

In 2018, the repayment capacity of LES ILES RESTAURATION TRA... (1.82) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 105.62. 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 5.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2018) ?
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

105.617

Interest coverage (2018) ?
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

5.733

Liquidity indicators evolution
LES ILES RESTAURATION TRAITEUR

Sector positioning

Liquidity ratio
105.62 2018
2016
2017
2018
Q1: 41.4
Med: 91.12
Q3: 166.08
Good

In 2018, the liquidity ratio of LES ILES RESTAURATION TRA... (105.62) 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.

Interest coverage
5.73x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.13x
Q3: 3.79x
Excellent +14 pts over 3 years

In 2018, the interest coverage of LES ILES RESTAURATION TRA... (5.7x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 29 days of revenue, i.e. 7 k€ to permanently finance. Over 2016-2018, WCR increased by +2075%, requiring additional financing.

Operating WCR (2018) ?
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

7 234 €

Customer credit (2018) ?
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 (2018) ?
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

17 j

Inventory turnover (2018) ?
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

1 j

WCR in days of revenue (2018) ?
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

29 j

WCR and payment terms evolution
LES ILES RESTAURATION TRAITEUR

Positioning of LES ILES RESTAURATION TRAITEUR in its sector

Comparison with sector Restauration de type rapide

Valuation estimate

Based on 1098 transactions of similar company sales in 2018, the value of LES ILES RESTAURATION TRAITEUR is estimated at 76 652 € (range 44 509€ - 121 562€). With an EBITDA of 10 500€, the sector multiple of 7.0x is applied. The price/revenue ratio is 0.68x (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 2018
1098 transactions
44k€ 76k€ 121k€
76 652 € Range: 44 509€ - 121 562€
NAF 5 année 2018

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
10 500 € × 7.0x
Estimation 73 569 €
42 373€ - 118 367€
Revenue Multiple 30%
89 061 € × 0.68x
Estimation 60 695 €
39 553€ - 85 706€
Net Income Multiple 20%
11 446 € × 9.5x
Estimation 108 297 €
57 284€ - 183 336€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 1098 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 LES ILES RESTAURATION TRAITEUR with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration de type rapide

Frequently asked questions about LES ILES RESTAURATION TRAITEUR

What is the revenue of LES ILES RESTAURATION TRAITEUR ?

The revenue of LES ILES RESTAURATION TRAITEUR in 2018 is 89 k€.

Is LES ILES RESTAURATION TRAITEUR profitable?

Yes, LES ILES RESTAURATION TRAITEUR generated a net profit of 11 k€ in 2018.

Where is the headquarters of LES ILES RESTAURATION TRAITEUR ?

The headquarters of LES ILES RESTAURATION TRAITEUR is located in SOLLIES-PONT (83210), in the department Var.

Where to find the tax return of LES ILES RESTAURATION TRAITEUR ?

The tax return of LES ILES RESTAURATION TRAITEUR 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 LES ILES RESTAURATION TRAITEUR operate?

LES ILES RESTAURATION TRAITEUR 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.