SAS LA CUISINE DE CRESSE : revenue, balance sheet and financial ratios

SAS LA CUISINE DE CRESSE is a French company founded 4 years ago, specialized in the sector Autres services de restauration n.c.a.. Based in BOURG-CHARENTE (16200), this company of category PME shows in 2024 a revenue of 425 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 - SAS LA CUISINE DE CRESSE (SIREN 904015112)
Indicator 2024 2023 2022
Revenue 424 993 € N/C 228 473 €
Net income -651 € 8 721 € -8 486 €
EBITDA 4 162 € N/C -3 257 €
Net margin -0.2% N/C -3.7%

Revenue and income statement

In 2024, SAS LA CUISINE DE CRESSE achieves revenue of 425 k€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +36.4%. After deducting consumption (60 k€), gross margin stands at 365 k€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4 k€, representing 1.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -651 € (-0.2% 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

424 993 €

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

364 906 €

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

4 162 €

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

4 293 €

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

-651 €

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

1.0%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 5136%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

5136.239%

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

0.464%

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

-0.177%

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

-39.903

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

47.9%

Solvency indicators evolution
SAS LA CUISINE DE CRESSE

Sector positioning

Debt ratio
5136.24 2024
2022
2023
2024
Q1: 0.0
Med: 3.69
Q3: 55.29
Watch +73 pts over 3 years

In 2024, the debt ratio of SAS LA CUISINE DE CRESSE (5136.24) 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
0.46% 2024
2022
2023
2024
Q1: 0.47%
Med: 24.34%
Q3: 49.01%
Average

In 2024, the financial autonomy of SAS LA CUISINE DE CRESSE (0.5%) 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
-39.9 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 SAS LA CUISINE DE CRESSE (-39.90) 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 87.86. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

87.859

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

1.129

Liquidity indicators evolution
SAS LA CUISINE DE CRESSE

Sector positioning

Liquidity ratio
87.86 2024
2022
2023
2024
Q1: 113.26
Med: 146.32
Q3: 231.51
Watch

In 2024, the liquidity ratio of SAS LA CUISINE DE CRESSE (87.86) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
1.13x 2024
2022
2024
Q1: 0.0x
Med: 0.01x
Q3: 2.74x
Good +35 pts over 2 years

In 2024, the interest coverage of SAS LA CUISINE DE CRESSE (1.1x) 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: 55 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. The company must finance 25 days of gap between collections and payments. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 4 days of revenue, i.e. 5 k€ to permanently finance. Notable WCR improvement over the period (-54%), 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

5 062 €

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

55 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

30 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

2 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

4 j

WCR and payment terms evolution
SAS LA CUISINE DE CRESSE

Positioning of SAS LA CUISINE DE CRESSE 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 SAS LA CUISINE DE CRESSE is estimated at 115 765 € (range 67 307€ - 166 366€). With an EBITDA of 4 162€, 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
67k€ 115k€ 166k€
115 765 € Range: 67 307€ - 166 366€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 162 € × 5.5x
Estimation 23 077 €
11 375€ - 40 708€
Revenue Multiple 30%
424 993 € × 0.64x
Estimation 270 246 €
160 529€ - 375 798€

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 SAS LA CUISINE DE CRESSE with other companies in the same sector:

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

Frequently asked questions about SAS LA CUISINE DE CRESSE

What is the revenue of SAS LA CUISINE DE CRESSE ?

The revenue of SAS LA CUISINE DE CRESSE in 2024 is 425 k€.

Is SAS LA CUISINE DE CRESSE profitable?

SAS LA CUISINE DE CRESSE recorded a net loss in 2024.

Where is the headquarters of SAS LA CUISINE DE CRESSE ?

The headquarters of SAS LA CUISINE DE CRESSE is located in BOURG-CHARENTE (16200), in the department Charente.

Where to find the tax return of SAS LA CUISINE DE CRESSE ?

The tax return of SAS LA CUISINE DE CRESSE 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 LA CUISINE DE CRESSE operate?

SAS LA CUISINE DE CRESSE 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.