SARL KHERIJI ET ASSOCIES : revenue, balance sheet and financial ratios

SARL KHERIJI ET ASSOCIES is a French company founded 12 years ago, specialized in the sector Restauration de type rapide. Based in VILLEFRANCHE-SUR-SAONE (69400), this company of category PME shows in 2025 a revenue of 387 k€. 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 - SARL KHERIJI ET ASSOCIES (SIREN 803109131)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 387 258 € 370 173 € 328 381 € 307 357 € 280 277 € 324 245 € 271 661 € 212 511 € 161 773 € 121 291 €
Net income 13 378 € 3 717 € 17 306 € 35 865 € 54 078 € 8 170 € 11 242 € 10 918 € -2 749 € 4 756 €
EBITDA 22 308 € 14 910 € 31 565 € 53 423 € 57 684 € 6 902 € 13 060 € 12 003 € -149 € 6 658 €
Net margin 3.5% 1.0% 5.3% 11.7% 19.3% 2.5% 4.1% 5.1% -1.7% 3.9%

Revenue and income statement

In 2025, SARL KHERIJI ET ASSOCIES achieves revenue of 387 k€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +13.8%. Vs 2024: +5%. After deducting consumption (150 k€), gross margin stands at 237 k€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 22 k€, representing 5.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13 k€, i.e. 3.5% 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

387 258 €

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

237 410 €

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

22 308 €

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

16 903 €

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

13 378 €

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

5.8%

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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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 4.7% 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

0.0%

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

0.0%

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

4.695%

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

0.0

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

42.5%

Solvency indicators evolution
SARL KHERIJI ET ASSOCIES

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 0.0
Med: 24.41
Q3: 132.29
Excellent

In 2025, the debt ratio of SARL KHERIJI ET ASSOCIES (0.00) 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
0.0% 2025
2023
2024
2025
Q1: 2.02%
Med: 19.86%
Q3: 47.73%
Average

In 2025, the financial autonomy of SARL KHERIJI ET ASSOCIES (0.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.2 years
Q3: 2.1 years
Excellent

In 2025, the repayment capacity of SARL KHERIJI ET ASSOCIES (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 119.00. 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

119.001

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
SARL KHERIJI ET ASSOCIES

Sector positioning

Liquidity ratio
119.0 2025
2023
2024
2025
Q1: 73.86
Med: 133.68
Q3: 244.05
Average -31 pts over 3 years

In 2025, the liquidity ratio of SARL KHERIJI ET ASSOCIES (119.00) 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
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.41x
Q3: 4.81x
Average -50 pts over 3 years

In 2025, the interest coverage of SARL KHERIJI ET ASSOCIES (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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-45 days): operations structurally generate cash. Notable WCR improvement over the period (-63%), 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

-47 977 €

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

15 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

9 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

-45 j

WCR and payment terms evolution
SARL KHERIJI ET ASSOCIES

Positioning of SARL KHERIJI ET ASSOCIES in its sector

Comparison with sector Restauration de type rapide

Valuation estimate

Based on 557 transactions of similar company sales in 2025, the value of SARL KHERIJI ET ASSOCIES is estimated at 137 956 € (range 80 067€ - 243 941€). With an EBITDA of 22 308€, 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
80k€ 137k€ 243k€
137 956 € Range: 80 067€ - 243 941€
NAF 5 année 2025

Valuation detail by method

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EBITDA Multiple 50%
22 308 € × 5.3x
Estimation 117 145 €
62 974€ - 226 668€
Revenue Multiple 30%
387 258 € × 0.55x
Estimation 214 231 €
133 436€ - 321 254€
Net Income Multiple 20%
13 378 € × 5.6x
Estimation 75 571 €
42 748€ - 171 156€

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 (Restauration de type rapide)

Compare SARL KHERIJI ET ASSOCIES with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration de type rapide

Frequently asked questions about SARL KHERIJI ET ASSOCIES

What is the revenue of SARL KHERIJI ET ASSOCIES ?

The revenue of SARL KHERIJI ET ASSOCIES in 2025 is 387 k€.

Is SARL KHERIJI ET ASSOCIES profitable?

Yes, SARL KHERIJI ET ASSOCIES generated a net profit of 13 k€ in 2025.

Where is the headquarters of SARL KHERIJI ET ASSOCIES ?

The headquarters of SARL KHERIJI ET ASSOCIES is located in VILLEFRANCHE-SUR-SAONE (69400), in the department Rhone.

Where to find the tax return of SARL KHERIJI ET ASSOCIES ?

The tax return of SARL KHERIJI ET ASSOCIES 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 SARL KHERIJI ET ASSOCIES operate?

SARL KHERIJI ET ASSOCIES operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.