SIREN : 880429600
M.A RESTAURATION is a French company founded 6 years ago, specialized in the sector Restauration traditionnelle. Based in OISSEL (76350), this company of category PME shows in 2021 a revenue of 334 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 | 2021 | 2020 |
|---|---|---|
| Revenue | 333 527 € | 261 368 € |
| Net income | 74 544 € | 45 109 € |
| EBITDA | 41 620 € | 45 091 € |
| Net margin | 22.4% | 17.3% |
In 2021, M.A RESTAURATION achieves revenue of 334 k€. Vs 2020, growth of +28% (261 k€ -> 334 k€). After deducting consumption (130 k€), gross margin stands at 203 k€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 42 k€, representing 12.5% of revenue. Warning negative scissor effect: despite revenue change (+28%), EBITDA varies by -8%, reducing margin by 4.8 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 75 k€, i.e. 22.4% of revenue. This profit can be retained or distributed to shareholders.
333 527 €
203 120 €
41 620 €
77 108 €
74 544 €
10.9%
The debt ratio (= Financial debt / Equity x 100) stands at 24%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 66%. 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 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
23.67%
66.163%
7.407%
1.173
88.8%
In 2021, the debt ratio of M.A RESTAURATION (23.67) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2021, the financial autonomy of M.A RESTAURATION (66.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2021, the repayment capacity of M.A RESTAURATION (1.17) 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 204.58. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
204.583
0.0
In 2021, the liquidity ratio of M.A RESTAURATION (204.58) 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 2021, the interest coverage of M.A RESTAURATION (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: 17 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-8 days): operations structurally generate cash.
-7 167 €
0 j
17 j
9 j
-8 j
Based on 663 transactions of similar company sales in 2021, the value of M.A RESTAURATION is estimated at 311 170 € (range 175 889€ - 565 814€). With an EBITDA of 41 620€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.87x (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 663 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 M.A RESTAURATION with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of M.A RESTAURATION in 2021 is 334 k€.
Yes, M.A RESTAURATION generated a net profit of 75 k€ in 2021.
The headquarters of M.A RESTAURATION is located in OISSEL (76350), in the department Seine-Maritime.
The tax return of M.A RESTAURATION 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).
M.A RESTAURATION operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.