SIREN : 402163430
RESTAURANT LES ETANGS is a French company founded 30 years ago, specialized in the sector Restauration traditionnelle. Based in MANOM (57100), this company of category PME shows in 2024 a revenue of 1.3 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 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 1 287 981 € | N/C | 795 970 € | 857 888 € | 1 269 693 € | N/C | N/C | N/C |
| Net income | 28 549 € | 24 176 € | 140 263 € | 14 810 € | 16 310 € | 26 183 € | 28 321 € | 19 823 € |
| EBITDA | 85 281 € | N/C | 153 257 € | 7 522 € | 32 194 € | N/C | N/C | N/C |
| Net margin | 2.2% | N/C | 17.6% | 1.7% | 1.3% | N/C | N/C | N/C |
In 2024, RESTAURANT LES ETANGS achieves revenue of 1.3 M€. Revenue is growing positively over 8 years (CAGR: +0.3%). After deducting consumption (516 k€), gross margin stands at 772 k€, i.e. a rate of 60%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 85 k€, representing 6.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 29 k€, i.e. 2.2% of revenue. This profit can be retained or distributed to shareholders.
1 287 981 €
771 558 €
85 281 €
43 411 €
28 549 €
6.5%
The debt ratio (= Financial debt / Equity x 100) stands at 25%. 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 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
25.428%
38.763%
5.147%
1.62
17.7%
In 2024, the debt ratio of RESTAURANT LES ETANGS (25.43) 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 RESTAURANT LES ETANGS (38.8%) 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.
In 2024, the repayment capacity of RESTAURANT LES ETANGS (1.62) 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 118.43. 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 7.7x. Operating income very largely covers interest expenses: high safety margin.
118.433
7.705
In 2024, the liquidity ratio of RESTAURANT LES ETANGS (118.43) 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.
In 2024, the interest coverage of RESTAURANT LES ETANGS (7.7x) 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) 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: 181 days. Excellent situation: suppliers finance 181 days of the operating cycle (retail model). Inventory turnover is 83 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 124 days of revenue, i.e. 445 k€ to permanently finance.
445 255 €
0 j
181 j
83 j
124 j
Based on 698 transactions of similar company sales in 2024, the value of RESTAURANT LES ETANGS is estimated at 490 053 € (range 261 108€ - 866 688€). With an EBITDA of 85 281€, 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 RESTAURANT LES ETANGS with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of RESTAURANT LES ETANGS in 2024 is 1.3 M€.
Yes, RESTAURANT LES ETANGS generated a net profit of 29 k€ in 2024.
The headquarters of RESTAURANT LES ETANGS is located in MANOM (57100), in the department Moselle.
The tax return of RESTAURANT LES ETANGS 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).
RESTAURANT LES ETANGS operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.