SERVICE RESTAURATION DOMAINE D'ESSALOIS : revenue, balance sheet and financial ratios

SERVICE RESTAURATION DOMAINE D'ESSALOIS is a French company founded 7 years ago, specialized in the sector Restauration traditionnelle. Based in CHAMBLES (42170), this company of category PME shows in 2021 a revenue of 57 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 - SERVICE RESTAURATION DOMAINE D'ESSALOIS (SIREN 848569802)
Indicator 2021 2020 2019
Revenue 57 092 € 61 038 € 68 310 €
Net income 29 937 € -6 584 € 1 538 €
EBITDA 42 578 € -14 966 € 9 017 €
Net margin 52.4% -10.8% 2.3%

Revenue and income statement

In 2021, SERVICE RESTAURATION DOMAINE D'ESSALOIS achieves revenue of 57 k€. Revenue is declining over the period 2019-2021 (CAGR: -8.6%). Slight decline of -6% vs 2020. After deducting consumption (17 k€), gross margin stands at 40 k€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 43 k€, representing 74.6% of revenue. Positive scissor effect: EBITDA margin improves by +99.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 30 k€, i.e. 52.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

57 092 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

40 413 €

EBITDA (2021) ?
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

42 578 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

31 278 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

29 937 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

30.1%

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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 335%. 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 63%. 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 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 79.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

334.792%

Financial autonomy (2021) ?
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

63.239%

Cash flow / Revenue (2021) ?
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

79.654%

Repayment capacity (2021) ?
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

1.741

Asset age ratio (2021) ?
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

65.2%

Solvency indicators evolution
SERVICE RESTAURATION DOMAINE D'ESSALOIS

Sector positioning

Debt ratio
334.79 2021
2019
2020
2021
Q1: 1.38
Med: 53.42
Q3: 168.44
Average

In 2021, the debt ratio of SERVICE RESTAURATION DOMA... (334.79) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
63.24% 2021
2019
2020
2021
Q1: 9.07%
Med: 32.0%
Q3: 55.27%
Excellent

In 2021, the financial autonomy of SERVICE RESTAURATION DOMA... (63.2%) 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.

Repayment capacity
1.74 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.73 years
Q3: 3.07 years
Average -14 pts over 3 years

In 2021, the repayment capacity of SERVICE RESTAURATION DOMA... (1.74) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 195.88. 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 3.1x. Financial charges are adequately covered by operations.

Liquidity ratio (2021) ?
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

195.877

Interest coverage (2021) ?
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

3.15

Liquidity indicators evolution
SERVICE RESTAURATION DOMAINE D'ESSALOIS

Sector positioning

Liquidity ratio
195.88 2021
2019
2020
2021
Q1: 86.42
Med: 176.93
Q3: 313.83
Good +20 pts over 3 years

In 2021, the liquidity ratio of SERVICE RESTAURATION DOMA... (195.88) 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.

Interest coverage
3.15x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.46x
Q3: 3.34x
Good

In 2021, the interest coverage of SERVICE RESTAURATION DOMA... (3.1x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. Favorable situation: supplier credit is longer than customer credit by 18 days. WCR is negative (-181 days): operations structurally generate cash. Notable WCR improvement over the period (-38%), freeing up cash.

Operating WCR (2021) ?
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

-28 773 €

Customer credit (2021) ?
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

2 j

Supplier credit (2021) ?
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

20 j

Inventory turnover (2021) ?
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

0 j

WCR in days of revenue (2021) ?
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

-181 j

WCR and payment terms evolution
SERVICE RESTAURATION DOMAINE D'ESSALOIS

Positioning of SERVICE RESTAURATION DOMAINE D'ESSALOIS in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 663 transactions of similar company sales in 2021, the value of SERVICE RESTAURATION DOMAINE D'ESSALOIS is estimated at 178 573 € (range 99 974€ - 331 554€). With an EBITDA of 42 578€, 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.

Estimated enterprise value 2021
663 transactions
99k€ 178k€ 331k€
178 573 € Range: 99 974€ - 331 554€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
42 578 € × 5.7x
Estimation 242 299 €
139 566€ - 452 161€
Revenue Multiple 30%
57 092 € × 0.87x
Estimation 49 483 €
32 320€ - 81 732€
Net Income Multiple 20%
29 937 € × 7.1x
Estimation 212 897 €
102 474€ - 404 772€

Valuation evolution

How is this estimate calculated?

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.

  • 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 traditionnelle)

Compare SERVICE RESTAURATION DOMAINE D'ESSALOIS with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about SERVICE RESTAURATION DOMAINE D'ESSALOIS

What is the revenue of SERVICE RESTAURATION DOMAINE D'ESSALOIS ?

The revenue of SERVICE RESTAURATION DOMAINE D'ESSALOIS in 2021 is 57 k€.

Is SERVICE RESTAURATION DOMAINE D'ESSALOIS profitable?

Yes, SERVICE RESTAURATION DOMAINE D'ESSALOIS generated a net profit of 30 k€ in 2021.

Where is the headquarters of SERVICE RESTAURATION DOMAINE D'ESSALOIS ?

The headquarters of SERVICE RESTAURATION DOMAINE D'ESSALOIS is located in CHAMBLES (42170), in the department Loire.

Where to find the tax return of SERVICE RESTAURATION DOMAINE D'ESSALOIS ?

The tax return of SERVICE RESTAURATION DOMAINE D'ESSALOIS 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 SERVICE RESTAURATION DOMAINE D'ESSALOIS operate?

SERVICE RESTAURATION DOMAINE D'ESSALOIS operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.