SANTE RESTAURATION DE PICARDIE : revenue, balance sheet and financial ratios

SANTE RESTAURATION DE PICARDIE is a French company founded 35 years ago, specialized in the sector Autres services de restauration n.c.a.. Based in AMIENS (80090), this company of category ETI shows in 2024 a revenue of 2.5 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 - SANTE RESTAURATION DE PICARDIE (SIREN 381594886)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 485 271 € 2 187 489 € 1 826 909 € 1 800 907 € 1 726 633 € 1 753 684 € 1 796 415 € 1 802 410 € 1 787 159 €
Net income -220 750 € -159 830 € -117 952 € 64 528 € -43 331 € 55 631 € 24 311 € -8 762 € 107 766 €
EBITDA -193 197 € -81 908 € -15 672 € 109 672 € -3 156 € 101 628 € 46 714 € 25 772 € 190 451 €
Net margin -8.9% -7.3% -6.5% 3.6% -2.5% 3.2% 1.4% -0.5% 6.0%

Revenue and income statement

In 2024, SANTE RESTAURATION DE PICARDIE achieves revenue of 2.5 M€. Revenue is growing positively over 9 years (CAGR: +4.2%). Vs 2023, growth of +14% (2.2 M€ -> 2.5 M€). After deducting consumption (1.1 M€), gross margin stands at 1.4 M€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -193 k€, representing -7.8% of revenue. Warning negative scissor effect: despite revenue change (+14%), EBITDA varies by -136%, reducing margin by 4.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -221 k€ (-8.9% 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

2 485 271 €

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

1 406 098 €

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

-193 197 €

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

-207 173 €

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

-220 750 €

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

-7.8%

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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 0%. 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 49%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.007%

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

49.227%

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

-7.573%

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

0.0

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

17.0%

Solvency indicators evolution
SANTE RESTAURATION DE PICARDIE

Sector positioning

Debt ratio
0.01 2024
2022
2023
2024
Q1: 0.0
Med: 3.69
Q3: 55.29
Excellent

In 2024, the debt ratio of SANTE RESTAURATION DE PIC... (0.01) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
49.23% 2024
2022
2023
2024
Q1: 0.47%
Med: 24.34%
Q3: 49.01%
Excellent -9 pts over 3 years

In 2024, the financial autonomy of SANTE RESTAURATION DE PIC... (49.2%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 2.14 years
Excellent -25 pts over 3 years

In 2024, the repayment capacity of SANTE RESTAURATION DE PIC... (0.00) 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 149.53. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

149.525

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

0.0

Liquidity indicators evolution
SANTE RESTAURATION DE PICARDIE

Sector positioning

Liquidity ratio
149.53 2024
2022
2023
2024
Q1: 113.26
Med: 146.32
Q3: 231.51
Good -24 pts over 3 years

In 2024, the liquidity ratio of SANTE RESTAURATION DE PIC... (149.53) 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 2024
2022
2023
2024
Q1: 0.0x
Med: 0.01x
Q3: 2.74x
Average

In 2024, the interest coverage of SANTE RESTAURATION DE PIC... (0.0x) 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: 40 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 34 days of revenue, i.e. 234 k€ to permanently finance. Notable WCR improvement over the period (-59%), freeing up 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

234 162 €

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

40 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

60 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

6 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

34 j

WCR and payment terms evolution
SANTE RESTAURATION DE PICARDIE

Positioning of SANTE RESTAURATION DE PICARDIE in its sector

Comparison with sector Autres services de restauration n.c.a.

Valuation estimate

Based on 204 transactions of similar company sales (all years), the value of SANTE RESTAURATION DE PICARDIE is estimated at 1 580 343 € (range 938 739€ - 2 197 586€). The price/revenue ratio is 0.64x (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
204 transactions
938k€ 1580k€ 2197k€
1 580 343 € Range: 938 739€ - 2 197 586€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
2 485 271 € × 0.64x = 1 580 344 €
Range: 938 739€ - 2 197 586€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 204 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 (Autres services de restauration n.c.a.)

Compare SANTE RESTAURATION DE PICARDIE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres services de restauration n.c.a.

Frequently asked questions about SANTE RESTAURATION DE PICARDIE

What is the revenue of SANTE RESTAURATION DE PICARDIE ?

The revenue of SANTE RESTAURATION DE PICARDIE in 2024 is 2.5 M€.

Is SANTE RESTAURATION DE PICARDIE profitable?

SANTE RESTAURATION DE PICARDIE recorded a net loss in 2024.

Where is the headquarters of SANTE RESTAURATION DE PICARDIE ?

The headquarters of SANTE RESTAURATION DE PICARDIE is located in AMIENS (80090), in the department Somme.

Where to find the tax return of SANTE RESTAURATION DE PICARDIE ?

The tax return of SANTE RESTAURATION DE PICARDIE 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 SANTE RESTAURATION DE PICARDIE operate?

SANTE RESTAURATION DE PICARDIE operates in the sector Autres services de restauration n.c.a. (NAF code 56.29B). See the 'Sector positioning' section above to compare the company with its competitors.