RESTAURATION CARCASSONNAISE : revenue, balance sheet and financial ratios

RESTAURATION CARCASSONNAISE is a French company founded 38 years ago, specialized in the sector Cafétérias et autres libres-services. Based in CARCASSONNE (11000), this company of category ETI shows in 2025 a revenue of 794 k€. 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

Financial history - RESTAURATION CARCASSONNAISE (SIREN 343450326)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 793 873 € 741 666 € 669 121 € 517 456 € 308 344 € 914 362 € 1 272 041 € 1 242 991 € 1 205 412 € 1 219 546 €
Net income 8 257 € -19 766 € -111 500 € -118 065 € 21 972 € -59 442 € 55 532 € 81 132 € 62 354 € 77 266 €
EBITDA 12 337 € -23 433 € -134 765 € -104 158 € -37 061 € 5 332 € 163 512 € 147 192 € 155 862 € 180 343 €
Net margin 1.0% -2.7% -16.7% -22.8% 7.1% -6.5% 4.4% 6.5% 5.2% 6.3%

Revenue and income statement

In 2025, RESTAURATION CARCASSONNAISE achieves revenue of 794 k€. Activity remains stable over the period (CAGR: -4.7%). Vs 2024: +7%. After deducting consumption (214 k€), gross margin stands at 580 k€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 1.6% of revenue. Positive scissor effect: EBITDA margin improves by +4.7 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8 k€, i.e. 1.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

793 873 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

580 317 €

EBITDA (2025) ?
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

12 337 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

12 722 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

8 257 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.6%

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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 112%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

111.525%

Financial autonomy (2025) ?
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

21.83%

Cash flow / Revenue (2025) ?
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

1.171%

Repayment capacity (2025) ?
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

5.288

Asset age ratio (2025) ?
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

2.5%

Solvency indicators evolution
RESTAURATION CARCASSONNAISE

Sector positioning

Debt ratio
111.53 2025
2023
2024
2025
Q1: 0.0
Med: 13.13
Q3: 24.98
Watch +10 pts over 3 years

In 2025, the debt ratio of RESTAURATION CARCASSONNAISE (111.53) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
21.83% 2025
2023
2024
2025
Q1: 0.0%
Med: 21.83%
Q3: 44.04%
Good -7 pts over 3 years

In 2025, the financial autonomy of RESTAURATION CARCASSONNAISE (21.8%) 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.

Repayment capacity
5.29 years 2025
2023
2024
2025
Q1: 0.01 years
Med: 0.31 years
Q3: 1.66 years
Watch +43 pts over 3 years

In 2025, the repayment capacity of RESTAURATION CARCASSONNAISE (5.29) 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 116.11. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

116.107

Interest coverage (2025) ?
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
RESTAURATION CARCASSONNAISE

Sector positioning

Liquidity ratio
116.11 2025
2023
2024
2025
Q1: 67.68
Med: 114.73
Q3: 131.92
Good -6 pts over 3 years

In 2025, the liquidity ratio of RESTAURATION CARCASSONNAISE (116.11) 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.

Interest coverage
0.0x 2025
2023
2024
2025
Q1: -0.34x
Med: 0.0x
Q3: 0.75x
Good

In 2025, the interest coverage of RESTAURATION CARCASSONNAISE (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-12 days): operations structurally generate cash. Notable WCR improvement over the period (-107%), freeing up cash.

Operating WCR (2025) ?
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

-26 722 €

Customer credit (2025) ?
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 (2025) ?
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

36 j

Inventory turnover (2025) ?
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

6 j

WCR in days of revenue (2025) ?
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

-12 j

WCR and payment terms evolution
RESTAURATION CARCASSONNAISE

Positioning of RESTAURATION CARCASSONNAISE in its sector

Comparison with sector Cafétérias et autres libres-services

Valuation estimate

Based on 557 transactions of similar company sales in 2025, the value of RESTAURATION CARCASSONNAISE is estimated at 173 472 € (range 104 752€ - 281 374€). With an EBITDA of 12 337€, the sector multiple of 5.3x is applied. The price/revenue ratio is 0.55x (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 2025
557 transactions
104k€ 173k€ 281k€
173 472 € Range: 104 752€ - 281 374€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
12 337 € × 5.3x
Estimation 64 785 €
34 827€ - 125 354€
Revenue Multiple 30%
793 873 € × 0.55x
Estimation 439 170 €
273 542€ - 658 567€
Net Income Multiple 20%
8 257 € × 5.6x
Estimation 46 643 €
26 384€ - 105 639€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 557 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 (Cafétérias et autres libres-services)

Compare RESTAURATION CARCASSONNAISE with other companies in the same sector:

Voir toutes les statistiques du secteur Cafétérias et autres libres-services

Frequently asked questions about RESTAURATION CARCASSONNAISE

What is the revenue of RESTAURATION CARCASSONNAISE ?

The revenue of RESTAURATION CARCASSONNAISE in 2025 is 794 k€.

Is RESTAURATION CARCASSONNAISE profitable?

Yes, RESTAURATION CARCASSONNAISE generated a net profit of 8 k€ in 2025.

Where is the headquarters of RESTAURATION CARCASSONNAISE ?

The headquarters of RESTAURATION CARCASSONNAISE is located in CARCASSONNE (11000), in the department Aude.

Where to find the tax return of RESTAURATION CARCASSONNAISE ?

The tax return of RESTAURATION CARCASSONNAISE 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 RESTAURATION CARCASSONNAISE operate?

RESTAURATION CARCASSONNAISE operates in the sector Cafétérias et autres libres-services (NAF code 56.10B). See the 'Sector positioning' section above to compare the company with its competitors.