SIREN : 423325356
MEREST is a French company founded 26 years ago, specialized in the sector Restauration de type rapide. Based in MEYZIEU (69330), this company of category ETI shows in 2024 a revenue of 3.8 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 3 847 377 € | 4 151 167 € | N/C | N/C | 3 223 540 € | 4 320 925 € | 4 148 380 € | 3 932 135 € | 3 770 682 € |
| Net income | 320 335 € | 339 651 € | 363 383 € | 345 436 € | 300 371 € | 472 547 € | 518 466 € | 484 679 € | 426 486 € |
| EBITDA | 631 179 € | 809 721 € | N/C | N/C | 694 987 € | 1 178 549 € | 1 134 285 € | 966 573 € | 950 150 € |
| Net margin | 8.3% | 8.2% | N/C | N/C | 9.3% | 10.9% | 12.5% | 12.3% | 11.3% |
In 2024, MEREST achieves revenue of 3.8 M€. Revenue is growing positively over 9 years (CAGR: +0.3%). Slight decline of -7% vs 2023. After deducting consumption (857 k€), gross margin stands at 3.0 M€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 631 k€, representing 16.4% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -22%, reducing margin by 3.1 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 320 k€, i.e. 8.3% of revenue. This profit can be retained or distributed to shareholders.
3 847 377 €
2 990 349 €
631 179 €
514 480 €
320 335 €
16.4%
The debt ratio (= Financial debt / Equity x 100) stands at 37%. 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. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
37.277%
30.185%
11.418%
0.279
22.1%
In 2024, the debt ratio of MEREST (37.28) 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 2024, the financial autonomy of MEREST (30.2%) 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 2024, the repayment capacity of MEREST (0.28) 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 72.55. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.
72.549
0.294
In 2024, the liquidity ratio of MEREST (72.55) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of MEREST (0.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. Excellent situation: suppliers finance 48 days of the operating cycle (retail model). Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-0 days): operations structurally generate cash. Over 2016-2024, WCR increased by +99%, requiring additional financing.
-1 385 €
6 j
54 j
2 j
0 j
Based on 698 transactions of similar company sales in 2024, the value of MEREST is estimated at 2 806 736 € (range 1 443 611€ - 5 326 900€). With an EBITDA of 631 179€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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 698 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 MEREST with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of MEREST in 2024 is 3.8 M€.
Yes, MEREST generated a net profit of 320 k€ in 2024.
The headquarters of MEREST is located in MEYZIEU (69330), in the department Rhone.
The tax return of MEREST 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).
MEREST 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.