SIREN : 437665243
PARTHENAY RESTAURATION is a French company founded 25 years ago, specialized in the sector Restauration de type rapide. Based in PARTHENAY (79200), this company of category PME shows in 2024 a revenue of 3.9 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 | 3 905 839 € | 3 868 712 € | 3 528 675 € | 2 719 729 € | 2 426 962 € | 3 267 858 € | 3 100 959 € | 3 010 045 € | N/C |
| Net income | 371 707 € | 358 941 € | 294 939 € | 419 742 € | 181 427 € | 169 489 € | 272 497 € | 323 192 € | 283 476 € |
| EBITDA | 732 284 € | 770 430 € | 739 858 € | 752 745 € | 472 429 € | 502 517 € | 612 004 € | 660 895 € | N/C |
| Net margin | 9.5% | 9.3% | 8.4% | 15.4% | 7.5% | 5.2% | 8.8% | 10.7% | N/C |
In 2024, PARTHENAY RESTAURATION achieves revenue of 3.9 M€. Revenue is growing positively over 9 years (CAGR: +3.8%). Vs 2023: +1%. After deducting consumption (981 k€), gross margin stands at 2.9 M€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 732 k€, representing 18.7% of 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 372 k€, i.e. 9.5% of revenue. This profit can be retained or distributed to shareholders.
3 905 839 €
2 924 701 €
732 284 €
477 590 €
371 707 €
18.7%
The debt ratio (= Financial debt / Equity x 100) stands at 15%. 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 59%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
15.437%
58.662%
11.07%
0.224
13.1%
In 2024, the debt ratio of PARTHENAY RESTAURATION (15.44) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of PARTHENAY RESTAURATION (58.7%) 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 2024, the repayment capacity of PARTHENAY RESTAURATION (0.22) 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 252.21. 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 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.
252.211
0.799
In 2024, the liquidity ratio of PARTHENAY RESTAURATION (252.21) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of PARTHENAY RESTAURATION (0.8x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-8 days): operations structurally generate cash.
-88 702 €
0 j
28 j
2 j
-8 j
Based on 698 transactions of similar company sales in 2024, the value of PARTHENAY RESTAURATION is estimated at 3 161 053 € (range 1 619 499€ - 6 039 963€). With an EBITDA of 732 284€, 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 PARTHENAY RESTAURATION with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of PARTHENAY RESTAURATION in 2024 is 3.9 M€.
Yes, PARTHENAY RESTAURATION generated a net profit of 372 k€ in 2024.
The headquarters of PARTHENAY RESTAURATION is located in PARTHENAY (79200), in the department Deux-Sevres.
The tax return of PARTHENAY 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).
PARTHENAY RESTAURATION 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.