RESTAURANT DES BONS ENFANTS : revenue, balance sheet and financial ratios

RESTAURANT DES BONS ENFANTS is a French company founded 38 years ago, specialized in the sector Restauration de type rapide. Based in SAINT-PIERRE (97410), this company of category PME shows in 2018 a revenue of 8.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - RESTAURANT DES BONS ENFANTS (SIREN 343360210)
Indicator 2024 2023 2022 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 8 801 106 € 8 796 771 € 8 565 963 €
Net income 353 270 € 483 286 € 303 648 € -24 363 € 69 208 € 162 767 € 80 999 €
EBITDA N/C N/C N/C N/C 495 539 € 575 652 € 581 872 €
Net margin N/C N/C N/C N/C 0.8% 1.9% 0.9%

Revenue and income statement

In 2024, RESTAURANT DES BONS ENFANTS generates positive net income of 353 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 81 k€ -> 353 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

353 270 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 13%. 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 53%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

13.04%

Financial autonomy (2024) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

52.724%

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

19.3%

Solvency indicators evolution
RESTAURANT DES BONS ENFANTS

Sector positioning

Debt ratio
13.04 2024
2022
2023
2024
Q1: 0.0
Med: 16.12
Q3: 113.7
Good -9 pts over 3 years

In 2024, the debt ratio of RESTAURANT DES BONS ENFANTS (13.04) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
52.72% 2024
2022
2023
2024
Q1: 0.43%
Med: 16.82%
Q3: 42.04%
Excellent +13 pts over 3 years

In 2024, the financial autonomy of RESTAURANT DES BONS ENFANTS (52.7%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 178.42. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

178.417

Liquidity indicators evolution
RESTAURANT DES BONS ENFANTS

Sector positioning

Liquidity ratio
178.42 2024
2022
2023
2024
Q1: 55.0
Med: 110.69
Q3: 196.26
Good +12 pts over 3 years

In 2024, the liquidity ratio of RESTAURANT DES BONS ENFANTS (178.42) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2024) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

0 €

Customer credit (2024) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

0 j

Supplier credit (2024) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

0 j

Inventory turnover (2024) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR and payment terms evolution
RESTAURANT DES BONS ENFANTS

Positioning of RESTAURANT DES BONS ENFANTS in its sector

Comparison with sector Restauration de type rapide

Valuation estimate

Based on 698 transactions of similar company sales in 2024, the value of RESTAURANT DES BONS ENFANTS is estimated at 2 456 675 € (range 1 226 034€ - 5 562 869€). 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.

Estimated enterprise value 2024
698 transactions
1226k€ 2456k€ 5562k€
2 456 675 € Range: 1 226 034€ - 5 562 869€
NAF 5 année 2024

Valuation method used

Net Income Multiple
353 270 € × 7.0x = 2 456 676 €
Range: 1 226 034€ - 5 562 869€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

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.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Restauration de type rapide)

Compare RESTAURANT DES BONS ENFANTS with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration de type rapide

Frequently asked questions about RESTAURANT DES BONS ENFANTS

What is the revenue of RESTAURANT DES BONS ENFANTS ?

The revenue of RESTAURANT DES BONS ENFANTS in 2018 is 8.8 M€.

Is RESTAURANT DES BONS ENFANTS profitable?

Yes, RESTAURANT DES BONS ENFANTS generated a net profit of 353 k€ in 2024.

Where is the headquarters of RESTAURANT DES BONS ENFANTS ?

The headquarters of RESTAURANT DES BONS ENFANTS is located in SAINT-PIERRE (97410), in the department La Reunion.

Where to find the tax return of RESTAURANT DES BONS ENFANTS ?

The tax return of RESTAURANT DES BONS ENFANTS 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).

In which sector does RESTAURANT DES BONS ENFANTS operate?

RESTAURANT DES BONS ENFANTS 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.