RESTAURANT PAVILLON LAC PARC MONTSOURIS : revenue, balance sheet and financial ratios

RESTAURANT PAVILLON LAC PARC MONTSOURIS is a French company founded 66 years ago, specialized in the sector Restauration traditionnelle. Based in PARIS (75014), this company of category PME shows in 2023 a revenue of 1.2 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 PAVILLON LAC PARC MONTSOURIS (SIREN 602063489)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 1 205 591 € 1 200 894 € 755 525 € 590 770 € 1 653 272 € 1 863 768 € 1 789 245 € 1 886 785 € 2 094 606 €
Net income -58 768 € -155 587 € -110 953 € -142 367 € 290 354 € -378 € 928 € -51 414 € 15 152 €
EBITDA -101 292 € -105 631 € -49 801 € -97 329 € -50 996 € -2 695 € 5 882 € 15 653 € 142 391 €
Net margin -4.9% -13.0% -14.7% -24.1% 17.6% -0.0% 0.1% -2.7% 0.7%

Revenue and income statement

In 2023, RESTAURANT PAVILLON LAC PARC MONTSOURIS achieves revenue of 1.2 M€. Revenue is declining over the period 2015-2023 (CAGR: -6.7%). Vs 2022: +0%. After deducting consumption (336 k€), gross margin stands at 869 k€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -101 k€, representing -8.4% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -59 k€ (-4.9% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 205 591 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

869 372 €

EBITDA (2023) ?
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

-101 292 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-133 875 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-58 768 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-8.4%

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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 7%. 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 73%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

7.129%

Financial autonomy (2023) ?
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

72.968%

Cash flow / Revenue (2023) ?
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

-3.871%

Repayment capacity (2023) ?
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

-1.822

Asset age ratio (2023) ?
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

21.5%

Solvency indicators evolution
RESTAURANT PAVILLON LAC PARC MONTSOURIS

Sector positioning

Debt ratio
7.13 2023
2021
2022
2023
Q1: 0.2
Med: 35.0
Q3: 128.41
Good

In 2023, the debt ratio of RESTAURANT PAVILLON LAC P... (7.13) 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
72.97% 2023
2021
2022
2023
Q1: 5.35%
Med: 29.08%
Q3: 53.84%
Excellent

In 2023, the financial autonomy of RESTAURANT PAVILLON LAC P... (73.0%) 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.

Repayment capacity
-1.82 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.57 years
Q3: 3.01 years
Excellent

In 2023, the repayment capacity of RESTAURANT PAVILLON LAC P... (-1.82) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 51.73. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

51.733

Interest coverage (2023) ?
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

-0.865

Liquidity indicators evolution
RESTAURANT PAVILLON LAC PARC MONTSOURIS

Sector positioning

Liquidity ratio
51.73 2023
2021
2022
2023
Q1: 66.83
Med: 137.52
Q3: 259.63
Average -9 pts over 3 years

In 2023, the liquidity ratio of RESTAURANT PAVILLON LAC P... (51.73) 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
-0.86x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.54x
Q3: 4.44x
Average

In 2023, the interest coverage of RESTAURANT PAVILLON LAC P... (-0.9x) 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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 124 days. Excellent situation: suppliers finance 117 days of the operating cycle (retail model). Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-7 days): operations structurally generate cash. Over 2015-2023, WCR increased by +95%, requiring additional financing.

Operating WCR (2023) ?
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

-22 991 €

Customer credit (2023) ?
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

7 j

Supplier credit (2023) ?
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

124 j

Inventory turnover (2023) ?
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

9 j

WCR in days of revenue (2023) ?
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

-7 j

WCR and payment terms evolution
RESTAURANT PAVILLON LAC PARC MONTSOURIS

Positioning of RESTAURANT PAVILLON LAC PARC MONTSOURIS in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 689 transactions of similar company sales in 2023, the value of RESTAURANT PAVILLON LAC PARC MONTSOURIS is estimated at 791 965 € (range 465 509€ - 1 123 943€). The price/revenue ratio is 0.66x (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 2023
689 transactions
465k€ 791k€ 1123k€
791 965 € Range: 465 509€ - 1 123 943€
NAF 5 année 2023

Valuation method used

Revenue Multiple
1 205 591 € × 0.66x = 791 965 €
Range: 465 510€ - 1 123 943€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 689 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 PAVILLON LAC PARC MONTSOURIS with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about RESTAURANT PAVILLON LAC PARC MONTSOURIS

What is the revenue of RESTAURANT PAVILLON LAC PARC MONTSOURIS ?

The revenue of RESTAURANT PAVILLON LAC PARC MONTSOURIS in 2023 is 1.2 M€.

Is RESTAURANT PAVILLON LAC PARC MONTSOURIS profitable?

RESTAURANT PAVILLON LAC PARC MONTSOURIS recorded a net loss in 2023.

Where is the headquarters of RESTAURANT PAVILLON LAC PARC MONTSOURIS ?

The headquarters of RESTAURANT PAVILLON LAC PARC MONTSOURIS is located in PARIS (75014), in the department Paris.

Where to find the tax return of RESTAURANT PAVILLON LAC PARC MONTSOURIS ?

The tax return of RESTAURANT PAVILLON LAC PARC MONTSOURIS 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 PAVILLON LAC PARC MONTSOURIS operate?

RESTAURANT PAVILLON LAC PARC MONTSOURIS operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.