SIREN : 844375634
REST&CO is a French company founded 7 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in ROANNE (42300), this company of category PME shows in 2024 a revenue of 411 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 |
|---|---|---|---|---|---|---|
| Revenue | 410 847 € | 410 916 € | 383 629 € | 443 109 € | 260 911 € | 17 053 € |
| Net income | 44 950 € | 63 925 € | 58 746 € | 354 180 € | -78 235 € | -63 406 € |
| EBITDA | -161 071 € | -92 963 € | -48 777 € | -52 238 € | -64 296 € | -45 755 € |
| Net margin | 10.9% | 15.6% | 15.3% | 79.9% | -30.0% | -371.8% |
In 2024, REST&CO achieves revenue of 411 k€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +89.0%. Slight decline of -0% vs 2023. After deducting consumption (0 €), gross margin stands at 411 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -161 k€, representing -39.2% of revenue. Warning negative scissor effect: despite revenue change (-0%), EBITDA varies by -73%, reducing margin by 16.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 45 k€, i.e. 10.9% of revenue. This profit can be retained or distributed to shareholders.
410 847 €
410 847 €
-161 071 €
-136 307 €
44 950 €
-36.3%
The debt ratio (= Financial debt / Equity x 100) stands at 39%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 70%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 53.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
39.438%
70.275%
4.555%
53.9
95.2%
In 2024, the debt ratio of REST&CO (39.44) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of REST&CO (70.3%) 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 REST&CO (53.90) 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 462.84. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
462.836
-1.703
In 2024, the liquidity ratio of REST&CO (462.84) 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.
In 2024, the interest coverage of REST&CO (-1.7x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Overall, WCR represents 196 days of revenue, i.e. 224 k€ to permanently finance. Over 2019-2024, WCR increased by +1237%, requiring additional financing.
223 813 €
13 j
28 j
0 j
196 j
Based on 69 transactions of similar company sales
in 2024,
the value of REST&CO is estimated at
286 944 €
(range 141 542€ - 491 312€).
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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 69 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 REST&CO with other companies in the same sector:
Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion
The revenue of REST&CO in 2024 is 411 k€.
Yes, REST&CO generated a net profit of 45 k€ in 2024.
The headquarters of REST&CO is located in ROANNE (42300), in the department Loire.
The tax return of REST&CO 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).
REST&CO operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.