RESTAURANT LE PONT DE SENARD : revenue, balance sheet and financial ratios

RESTAURANT LE PONT DE SENARD is a French company founded 22 years ago, specialized in the sector Restauration traditionnelle. Based in MONTAIGU-VENDEE (85600), this company of category PME shows in 2024 a revenue of 1.1 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 LE PONT DE SENARD (SIREN 451112460)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 132 137 € N/C 1 050 380 € N/C N/C N/C N/C N/C N/C
Net income -29 259 € -51 628 € 13 721 € 66 556 € 5 367 € 120 044 € -3 395 € 85 564 € 28 601 €
EBITDA 20 985 € N/C 46 213 € N/C N/C N/C N/C N/C N/C
Net margin -2.6% N/C 1.3% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, RESTAURANT LE PONT DE SENARD achieves revenue of 1.1 M€. Revenue is growing positively over 9 years (CAGR: +3.8%). After deducting consumption (440 k€), gross margin stands at 692 k€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 21 k€, representing 1.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -29 k€ (-2.6% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 132 137 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

691 896 €

EBITDA (2024) ?
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

20 985 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-17 542 €

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

-29 259 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.9%

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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 121%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 759.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

121.105%

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

37.59%

Cash flow / Revenue (2024) ?
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

0.036%

Repayment capacity (2024) ?
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

759.736

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

50.6%

Solvency indicators evolution
RESTAURANT LE PONT DE SENARD

Sector positioning

Debt ratio
121.11 2024
2022
2023
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Average +41 pts over 3 years

In 2024, the debt ratio of RESTAURANT LE PONT DE SENARD (121.11) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
37.59% 2024
2022
2023
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Good -17 pts over 3 years

In 2024, the financial autonomy of RESTAURANT LE PONT DE SENARD (37.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
759.74 years 2024
2022
2024
Q1: 0.0 years
Med: 0.55 years
Q3: 2.88 years
Watch +18 pts over 2 years

In 2024, the repayment capacity of RESTAURANT LE PONT DE SENARD (759.74) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 73.68. 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 46.3x. Operating income very largely covers interest expenses: high safety margin.

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

73.683

Interest coverage (2024) ?
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

46.309

Liquidity indicators evolution
RESTAURANT LE PONT DE SENARD

Sector positioning

Liquidity ratio
73.68 2024
2022
2023
2024
Q1: 62.72
Med: 130.92
Q3: 251.33
Average -14 pts over 3 years

In 2024, the liquidity ratio of RESTAURANT LE PONT DE SENARD (73.68) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
46.31x 2024
2022
2024
Q1: 0.0x
Med: 0.65x
Q3: 5.46x
Excellent +27 pts over 2 years

In 2024, the interest coverage of RESTAURANT LE PONT DE SENARD (46.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-4 days): operations structurally generate cash.

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

-13 088 €

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

6 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

24 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

3 j

WCR in days of revenue (2024) ?
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

-4 j

WCR and payment terms evolution
RESTAURANT LE PONT DE SENARD

Positioning of RESTAURANT LE PONT DE SENARD in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 698 transactions of similar company sales in 2024, the value of RESTAURANT LE PONT DE SENARD is estimated at 312 719 € (range 175 413€ - 495 418€). With an EBITDA of 20 985€, 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.

Estimated enterprise value 2024
698 transactions
175k€ 312k€ 495k€
312 719 € Range: 175 413€ - 495 418€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
20 985 € × 5.4x
Estimation 113 273 €
55 802€ - 222 733€
Revenue Multiple 30%
1 132 137 € × 0.57x
Estimation 645 130 €
374 768€ - 949 894€

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 traditionnelle)

Compare RESTAURANT LE PONT DE SENARD with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about RESTAURANT LE PONT DE SENARD

What is the revenue of RESTAURANT LE PONT DE SENARD ?

The revenue of RESTAURANT LE PONT DE SENARD in 2024 is 1.1 M€.

Is RESTAURANT LE PONT DE SENARD profitable?

RESTAURANT LE PONT DE SENARD recorded a net loss in 2024.

Where is the headquarters of RESTAURANT LE PONT DE SENARD ?

The headquarters of RESTAURANT LE PONT DE SENARD is located in MONTAIGU-VENDEE (85600), in the department Vendee.

Where to find the tax return of RESTAURANT LE PONT DE SENARD ?

The tax return of RESTAURANT LE PONT DE SENARD 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 LE PONT DE SENARD operate?

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