SIREN : 492471933
OKAYAMA is a French company founded 19 years ago, specialized in the sector Restauration traditionnelle. Based in MALAKOFF (92240), this company of category PME shows in 2021 a revenue of 132 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 | 2019 | 2017 | 2016 |
|---|---|---|---|---|---|
| Revenue | 131 835 € | 114 210 € | 153 237 € | 180 744 € | 184 102 € |
| Net income | 27 457 € | -5 024 € | 4 632 € | 6 197 € | 8 338 € |
| EBITDA | 37 790 € | -18 776 € | 4 773 € | 16 181 € | 8 386 € |
| Net margin | 20.8% | -4.4% | 3.0% | 3.4% | 4.5% |
In 2021, OKAYAMA achieves revenue of 132 k€. Revenue is declining over the period 2016-2021 (CAGR: -6.5%). Vs 2020, growth of +15% (114 k€ -> 132 k€). After deducting consumption (53 k€), gross margin stands at 79 k€, i.e. a rate of 60%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 38 k€, representing 28.7% of revenue. Positive scissor effect: EBITDA margin improves by +45.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 27 k€, i.e. 20.8% of revenue. This profit can be retained or distributed to shareholders.
131 835 €
78 845 €
37 790 €
42 472 €
27 457 €
21.4%
The debt ratio (= Financial debt / Equity x 100) stands at 430%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 57%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 21.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
429.502%
56.586%
21.852%
0.0
11.8%
In 2021, the debt ratio of OKAYAMA (429.50) 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 2021, the financial autonomy of OKAYAMA (56.6%) 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 OKAYAMA (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 58.43. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
58.427
0.0
In 2021, the liquidity ratio of OKAYAMA (58.43) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2021, the interest coverage of OKAYAMA (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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-432 days): operations structurally generate cash. Notable WCR improvement over the period (-29%), freeing up cash.
-158 166 €
1 j
27 j
19 j
-432 j
Based on 663 transactions of similar company sales in 2021, the value of OKAYAMA is estimated at 180 857 € (range 103 122€ - 331 525€). With an EBITDA of 37 790€, 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 OKAYAMA with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of OKAYAMA in 2021 is 132 k€.
Yes, OKAYAMA generated a net profit of 27 k€ in 2021.
The headquarters of OKAYAMA is located in MALAKOFF (92240), in the department Hauts-de-Seine.
The tax return of OKAYAMA 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).
OKAYAMA operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.