SIREN : 840380513
SECOND SOUFFLE is a French company founded 7 years ago, specialized in the sector Restauration traditionnelle. Based in SAINT-DIE-DES-VOSGES (88100), this company of category PME shows in 2021 a revenue of 14 k€. 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
| Indicator | 2021 |
|---|---|
| Revenue | 13 524 € |
| Net income | 19 117 € |
| EBITDA | 29 864 € |
| Net margin | 141.4% |
In 2021, SECOND SOUFFLE achieves revenue of 14 k€. After deducting consumption (5 k€), gross margin stands at 8 k€, i.e. a rate of 60%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 30 k€, representing 220.8% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 19 k€, i.e. 141.4% of revenue. This profit can be retained or distributed to shareholders.
13 524 €
8 161 €
29 864 €
28 917 €
19 117 €
44.3%
The debt ratio (= Financial debt / Equity x 100) stands at 185%. 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 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 182.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
184.817%
59.854%
182.468%
0.849
53.7%
In 2021, the debt ratio of SECOND SOUFFLE (184.82) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2021, the financial autonomy of SECOND SOUFFLE (59.9%) 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.
In 2021, the repayment capacity of SECOND SOUFFLE (0.85) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 240.45. 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.
240.45
1.142
In 2021, the liquidity ratio of SECOND SOUFFLE (240.45) 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.
In 2021, the interest coverage of SECOND SOUFFLE (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) 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: 19 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 34 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-163 days): operations structurally generate cash.
-6 117 €
0 j
19 j
34 j
-163 j
Based on 663 transactions of similar company sales in 2021, the value of SECOND SOUFFLE is estimated at 115 680 € (range 64 329€ - 216 075€). With an EBITDA of 29 864€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.87x (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.
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This estimate is based on the analysis of 663 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SECOND SOUFFLE with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of SECOND SOUFFLE in 2021 is 14 k€.
Yes, SECOND SOUFFLE generated a net profit of 19 k€ in 2021.
The headquarters of SECOND SOUFFLE is located in SAINT-DIE-DES-VOSGES (88100), in the department Vosges.
The tax return of SECOND SOUFFLE 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).
SECOND SOUFFLE operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.