SANTE RESTAURATION SERVICES : revenue, balance sheet and financial ratios

SANTE RESTAURATION SERVICES is a French company founded 25 years ago, specialized in the sector Autres services de restauration n.c.a.. Based in SAINT-GERMAIN-EN-LAYE (78100), this company of category ETI shows in 2024 a revenue of 108.7 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

Financial history - SANTE RESTAURATION SERVICES (SIREN 433957693)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 108 686 126 € 98 961 980 € 88 899 529 € 78 627 401 € 55 769 247 € 55 579 752 € N/C 36 843 514 € 33 906 490 €
Net income 2 655 869 € 1 787 974 € 1 501 863 € 1 512 736 € 458 425 € 450 851 € -5 890 € 1 064 955 € 521 303 €
EBITDA 3 663 686 € 2 358 208 € 2 024 968 € 1 620 763 € 277 680 € 55 895 € -6 143 € 925 466 € 477 516 €
Net margin 2.4% 1.8% 1.7% 1.9% 0.8% 0.8% N/C 2.9% 1.5%

Revenue and income statement

In 2024, SANTE RESTAURATION SERVICES achieves revenue of 108.7 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +15.7%. Vs 2023: +10%. After deducting consumption (47.0 M€), gross margin stands at 61.7 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 3.7 M€, representing 3.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.7 M€, i.e. 2.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

108 686 126 €

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

61 652 969 €

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

3 663 686 €

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

4 438 479 €

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

2 655 869 €

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

3.4%

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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 69%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

69.203%

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

26.716%

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

1.9%

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

2.955

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

35.6%

Solvency indicators evolution
SANTE RESTAURATION SERVICES

Sector positioning

Debt ratio
69.2 2024
2022
2023
2024
Q1: 0.0
Med: 3.69
Q3: 55.29
Watch

In 2024, the debt ratio of SANTE RESTAURATION SERVICES (69.20) 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
26.72% 2024
2022
2023
2024
Q1: 0.47%
Med: 24.34%
Q3: 49.01%
Good

In 2024, the financial autonomy of SANTE RESTAURATION SERVICES (26.7%) 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
2.96 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 2.14 years
Watch

In 2024, the repayment capacity of SANTE RESTAURATION SERVICES (2.96) 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 172.53. 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 2.4x. Financial charges are adequately covered by operations.

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

172.534

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

2.426

Liquidity indicators evolution
SANTE RESTAURATION SERVICES

Sector positioning

Liquidity ratio
172.53 2024
2022
2023
2024
Q1: 113.26
Med: 146.32
Q3: 231.51
Good

In 2024, the liquidity ratio of SANTE RESTAURATION SERVICES (172.53) 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
2.43x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.01x
Q3: 2.74x
Good

In 2024, the interest coverage of SANTE RESTAURATION SERVICES (2.4x) 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: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 69 days of revenue, i.e. 20.7 M€ to permanently finance. Over 2016-2024, WCR increased by +494%, requiring additional financing.

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

20 736 226 €

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

44 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

65 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

69 j

WCR and payment terms evolution
SANTE RESTAURATION SERVICES

Positioning of SANTE RESTAURATION SERVICES 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 SERVICES is estimated at 35 067 888 € (range 19 298 319€ - 54 762 636€). With an EBITDA of 3 663 686€, the sector multiple of 5.5x is applied. 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
19298k€ 35067k€ 54762k€
35 067 888 € Range: 19 298 319€ - 54 762 636€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
3 663 686 € × 5.5x
Estimation 20 314 321 €
10 013 202€ - 35 834 453€
Revenue Multiple 30%
108 686 126 € × 0.64x
Estimation 69 111 750 €
41 053 038€ - 96 105 059€
Net Income Multiple 20%
2 655 869 € × 7.9x
Estimation 20 886 011 €
9 879 036€ - 40 069 462€

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 SERVICES 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 SERVICES

What is the revenue of SANTE RESTAURATION SERVICES ?

The revenue of SANTE RESTAURATION SERVICES in 2024 is 108.7 M€.

Is SANTE RESTAURATION SERVICES profitable?

Yes, SANTE RESTAURATION SERVICES generated a net profit of 2.7 M€ in 2024.

Where is the headquarters of SANTE RESTAURATION SERVICES ?

The headquarters of SANTE RESTAURATION SERVICES is located in SAINT-GERMAIN-EN-LAYE (78100), in the department Yvelines.

Where to find the tax return of SANTE RESTAURATION SERVICES ?

The tax return of SANTE RESTAURATION SERVICES 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 SERVICES operate?

SANTE RESTAURATION SERVICES 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.