SIREN : 848236170
SECONDA is a French company founded 7 years ago, specialized in the sector Restauration traditionnelle. Based in TOULOUSE (31000), this company of category PME shows in 2024 a revenue of 2.8 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 |
|---|---|---|---|---|---|---|
| Revenue | 2 835 592 € | 3 084 058 € | 3 159 808 € | 2 649 796 € | 2 131 536 € | 1 685 026 € |
| Net income | 58 147 € | 37 661 € | 138 280 € | 330 112 € | 272 031 € | 103 596 € |
| EBITDA | 146 044 € | 137 784 € | 278 324 € | 478 032 € | 461 268 € | 185 666 € |
| Net margin | 2.1% | 1.2% | 4.4% | 12.5% | 12.8% | 6.1% |
In 2024, SECONDA achieves revenue of 2.8 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.0%. Slight decline of -8% vs 2023. After deducting consumption (690 k€), gross margin stands at 2.1 M€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 146 k€, representing 5.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 58 k€, i.e. 2.1% of revenue. This profit can be retained or distributed to shareholders.
2 835 592 €
2 145 977 €
146 044 €
96 390 €
58 147 €
5.2%
The debt ratio (= Financial debt / Equity x 100) stands at 139%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
138.784%
25.307%
3.987%
3.683
23.6%
In 2024, the debt ratio of SECONDA (138.78) 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 2024, the financial autonomy of SECONDA (25.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of SECONDA (3.68) 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 121.23. 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 2.9x. Financial charges are adequately covered by operations.
121.229
2.927
In 2024, the liquidity ratio of SECONDA (121.23) 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.
In 2024, the interest coverage of SECONDA (2.9x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. Excellent situation: suppliers finance 63 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 4 days of revenue, i.e. 28 k€ to permanently finance. Over 2019-2024, WCR increased by +174%, requiring additional financing.
28 072 €
2 j
65 j
4 j
4 j
Based on 698 transactions of similar company sales in 2024, the value of SECONDA is estimated at 959 777 € (range 516 131€ - 1 671 915€). With an EBITDA of 146 044€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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 698 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 SECONDA with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of SECONDA in 2024 is 2.8 M€.
Yes, SECONDA generated a net profit of 58 k€ in 2024.
The headquarters of SECONDA is located in TOULOUSE (31000), in the department Haute-Garonne.
The tax return of SECONDA 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).
SECONDA operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.