SIREN : 949656722
PAYET STEPHANE RESTAURANT is a French company founded 3 years ago, specialized in the sector Restauration traditionnelle. Based in SAINTE-MARIE (97438), this company of category PME shows in 2024 a revenue of 513 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 | 2024 | 2023 |
|---|---|---|
| Revenue | 513 198 € | 408 101 € |
| Net income | 48 461 € | 44 739 € |
| EBITDA | 75 360 € | 63 961 € |
| Net margin | 9.4% | 11.0% |
In 2024, PAYET STEPHANE RESTAURANT achieves revenue of 513 k€. Vs 2023, growth of +26% (408 k€ -> 513 k€). After deducting consumption (210 k€), gross margin stands at 303 k€, i.e. a rate of 59%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 75 k€, representing 14.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 48 k€, i.e. 9.4% of revenue. This profit can be retained or distributed to shareholders.
513 198 €
303 057 €
75 360 €
62 087 €
48 461 €
14.7%
The debt ratio (= Financial debt / Equity x 100) stands at 19%. 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 67%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
18.726%
67.425%
10.729%
0.327
51.7%
In 2024, the debt ratio of PAYET STEPHANE RESTAURANT (18.73) 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 PAYET STEPHANE RESTAURANT (67.4%) 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 PAYET STEPHANE RESTAURANT (0.33) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 191.31. 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 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.
191.311
1.722
In 2024, the liquidity ratio of PAYET STEPHANE RESTAURANT (191.31) 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 2024, the interest coverage of PAYET STEPHANE RESTAURANT (1.7x) 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: 11 days. Favorable situation: supplier credit is longer than customer credit by 11 days. WCR is negative (-12 days): operations structurally generate cash.
-17 166 €
0 j
11 j
0 j
-12 j
Based on 698 transactions of similar company sales in 2024, the value of PAYET STEPHANE RESTAURANT is estimated at 358 521 € (range 184 797€ - 681 728€). With an EBITDA of 75 360€, 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 PAYET STEPHANE RESTAURANT with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of PAYET STEPHANE RESTAURANT in 2024 is 513 k€.
Yes, PAYET STEPHANE RESTAURANT generated a net profit of 48 k€ in 2024.
The headquarters of PAYET STEPHANE RESTAURANT is located in SAINTE-MARIE (97438), in the department La Reunion.
The tax return of PAYET STEPHANE RESTAURANT 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).
PAYET STEPHANE RESTAURANT operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.