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RESTAURANT ET SALLE DE RECEPTION LE SAINT FRANCOIS : revenue, balance sheet and financial ratios

RESTAURANT ET SALLE DE RECEPTION LE SAINT FRANCOIS is a French company founded 7 years ago, specialized in the sector Restauration traditionnelle. Based in LE TAMPON (97418), this company of category PME shows in 2022 a revenue of 43 k€. 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 ET SALLE DE RECEPTION LE SAINT FRANCOIS (SIREN 841859358)
Indicator 2022
Revenue 43 146 €
Net income -16 112 €
EBITDA -12 619 €
Net margin -37.3%

Revenue and income statement

In 2022, RESTAURANT ET SALLE DE RECEPTION LE SAINT FRANCOIS achieves revenue of 43 k€. After deducting consumption (24 k€), gross margin stands at 19 k€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -13 k€, representing -29.2% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -16 k€ (-37.3% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

43 146 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

19 397 €

EBITDA (2022) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-12 619 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-16 112 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-16 112 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-29.2%

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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 -4%. 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 -36%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-4.032%

Financial autonomy (2022) ?
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

-35.768%

Cash flow / Revenue (2022) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-29.261%

Repayment capacity (2022) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-0.034

Asset age ratio (2022) ?
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

63.2%

Solvency indicators evolution
RESTAURANT ET SALLE DE RECEPTION LE SAINT FRANCOIS

Sector positioning

Debt ratio
-4.03 2022
2022
Q1: 0.42
Med: 45.67
Q3: 157.58
Excellent

In 2022, the debt ratio of RESTAURANT ET SALLE DE RE... (-4.03) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-35.77% 2022
2022
Q1: 7.88%
Med: 31.38%
Q3: 55.22%
Average

In 2022, the financial autonomy of RESTAURANT ET SALLE DE RE... (-35.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-0.03 years 2022
2022
Q1: -0.57 years
Med: 0.5 years
Q3: 3.45 years
Good

In 2022, the repayment capacity of RESTAURANT ET SALLE DE RE... (-0.03) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 29.01. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

29.013

Interest coverage (2022) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
RESTAURANT ET SALLE DE RECEPTION LE SAINT FRANCOIS

Sector positioning

Liquidity ratio
29.01 2022
2022
Q1: 69.17
Med: 146.22
Q3: 272.06
Watch

In 2022, the liquidity ratio of RESTAURANT ET SALLE DE RE... (29.01) 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.

Interest coverage
0.0x 2022
2022
Q1: -0.42x
Med: 0.37x
Q3: 4.22x
Average

In 2022, the interest coverage of RESTAURANT ET SALLE DE RE... (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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 208 days. Excellent situation: suppliers finance 197 days of the operating cycle (retail model). Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-44 days): operations structurally generate cash.

Operating WCR (2022) ?
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

-5 245 €

Customer credit (2022) ?
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

11 j

Supplier credit (2022) ?
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

208 j

Inventory turnover (2022) ?
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

7 j

WCR in days of revenue (2022) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

-44 j

WCR and payment terms evolution
RESTAURANT ET SALLE DE RECEPTION LE SAINT FRANCOIS

Positioning of RESTAURANT ET SALLE DE RECEPTION LE SAINT FRANCOIS in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 833 transactions of similar company sales in 2022, the value of RESTAURANT ET SALLE DE RECEPTION LE SAINT FRANCOIS is estimated at 41 261 € (range 23 560€ - 71 312€). The price/revenue ratio is 0.96x (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.

Estimated enterprise value 2022
833 transactions
23k€ 41k€ 71k€
41 261 € Range: 23 560€ - 71 312€
NAF 5 année 2022

Valuation method used

Revenue Multiple
43 146 € × 0.96x = 41 262 €
Range: 23 560€ - 71 313€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 833 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 traditionnelle)

Compare RESTAURANT ET SALLE DE RECEPTION LE SAINT FRANCOIS with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about RESTAURANT ET SALLE DE RECEPTION LE SAINT FRANCOIS

What is the revenue of RESTAURANT ET SALLE DE RECEPTION LE SAINT FRANCOIS ?

The revenue of RESTAURANT ET SALLE DE RECEPTION LE SAINT FRANCOIS in 2022 is 43 k€.

Is RESTAURANT ET SALLE DE RECEPTION LE SAINT FRANCOIS profitable?

RESTAURANT ET SALLE DE RECEPTION LE SAINT FRANCOIS recorded a net loss in 2022.

Where is the headquarters of RESTAURANT ET SALLE DE RECEPTION LE SAINT FRANCOIS ?

The headquarters of RESTAURANT ET SALLE DE RECEPTION LE SAINT FRANCOIS is located in LE TAMPON (97418), in the department La Reunion.

Where to find the tax return of RESTAURANT ET SALLE DE RECEPTION LE SAINT FRANCOIS ?

The tax return of RESTAURANT ET SALLE DE RECEPTION LE SAINT FRANCOIS 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 ET SALLE DE RECEPTION LE SAINT FRANCOIS operate?

RESTAURANT ET SALLE DE RECEPTION LE SAINT FRANCOIS operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.