SAS CUISINES PROFESSIONNELLES : revenue, balance sheet and financial ratios

SAS CUISINES PROFESSIONNELLES is a French company founded 15 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in BOE (47550), this company of category PME shows in 2025 a revenue of 3.9 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 - SAS CUISINES PROFESSIONNELLES (SIREN 523999993)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 858 027 € 3 660 807 € 3 236 893 € N/C N/C 2 740 401 € N/C 2 698 363 € 2 341 861 € 2 257 514 €
Net income 8 652 € 84 667 € 345 706 € 380 974 € 193 483 € 117 047 € 214 435 € 203 394 € 162 622 € 101 886 €
EBITDA 49 707 € 137 622 € 256 487 € N/C N/C 172 810 € N/C 266 102 € 193 616 € 100 576 €
Net margin 0.2% 2.3% 10.7% N/C N/C 4.3% N/C 7.5% 6.9% 4.5%

Revenue and income statement

In 2025, SAS CUISINES PROFESSIONNELLES achieves revenue of 3.9 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.1%. Vs 2024: +5%. After deducting consumption (2.0 M€), gross margin stands at 1.8 M€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 50 k€, representing 1.3% of revenue. Warning negative scissor effect: despite revenue change (+5%), EBITDA varies by -64%, reducing margin by 2.5 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 0.2% 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

3 858 027 €

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

1 814 339 €

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

49 707 €

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

7 420 €

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

8 652 €

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

1.3%

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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 81%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.7% 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

80.508%

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

37.799%

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

1.714%

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

11.189

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

23.4%

Solvency indicators evolution
SAS CUISINES PROFESSIONNELLES

Sector positioning

Debt ratio
80.51 2025
2023
2024
2025
Q1: 0.39
Med: 11.18
Q3: 37.8
Watch +12 pts over 3 years

In 2025, the debt ratio of SAS CUISINES PROFESSIONNE... (80.51) 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
37.8% 2025
2023
2024
2025
Q1: 31.79%
Med: 51.32%
Q3: 67.58%
Average -34 pts over 3 years

In 2025, the financial autonomy of SAS CUISINES PROFESSIONNE... (37.8%) 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
11.19 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.29 years
Q3: 1.75 years
Watch

In 2025, the repayment capacity of SAS CUISINES PROFESSIONNE... (11.19) 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 234.96. 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 44.9x. Operating income very largely covers interest expenses: high safety margin.

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

234.96

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

44.891

Liquidity indicators evolution
SAS CUISINES PROFESSIONNELLES

Sector positioning

Liquidity ratio
234.96 2025
2023
2024
2025
Q1: 184.94
Med: 264.51
Q3: 393.27
Average -29 pts over 3 years

In 2025, the liquidity ratio of SAS CUISINES PROFESSIONNE... (234.96) 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
44.89x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.08x
Q3: 4.78x
Excellent +24 pts over 3 years

In 2025, the interest coverage of SAS CUISINES PROFESSIONNE... (44.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 69 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. The company must finance 15 days of gap between collections and payments. Inventory turnover is 42 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 106 days of revenue, i.e. 1.1 M€ to permanently finance. Over 2016-2025, WCR increased by +102%, requiring additional financing.

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

1 138 465 €

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

69 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

54 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

42 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

106 j

WCR and payment terms evolution
SAS CUISINES PROFESSIONNELLES

Positioning of SAS CUISINES PROFESSIONNELLES in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (33 transactions). This range of 75 605€ to 603 584€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
75k€ 106k€ 603k€
106 438 € Range: 75 605€ - 603 584€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 33 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 (Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers)

Compare SAS CUISINES PROFESSIONNELLES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about SAS CUISINES PROFESSIONNELLES

What is the revenue of SAS CUISINES PROFESSIONNELLES ?

The revenue of SAS CUISINES PROFESSIONNELLES in 2025 is 3.9 M€.

Is SAS CUISINES PROFESSIONNELLES profitable?

Yes, SAS CUISINES PROFESSIONNELLES generated a net profit of 9 k€ in 2025.

Where is the headquarters of SAS CUISINES PROFESSIONNELLES ?

The headquarters of SAS CUISINES PROFESSIONNELLES is located in BOE (47550), in the department Lot-et-Garonne.

Where to find the tax return of SAS CUISINES PROFESSIONNELLES ?

The tax return of SAS CUISINES PROFESSIONNELLES 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 SAS CUISINES PROFESSIONNELLES operate?

SAS CUISINES PROFESSIONNELLES operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.