SOC DE RESTAURATION ET D ALIMENTATION : revenue, balance sheet and financial ratios

SOC DE RESTAURATION ET D ALIMENTATION is a French company founded 60 years ago, specialized in the sector Restauration traditionnelle. Based in PARIS (75009), this company of category PME shows in 2020 a revenue of 568 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 - SOC DE RESTAURATION ET D ALIMENTATION (SIREN 662014976)
Indicator 2020 2019 2018 2017 2016
Revenue 568 304 € 1 568 853 € 1 657 104 € 1 739 117 € 1 742 508 €
Net income -191 945 € 3 089 € 45 046 € 85 696 € 88 688 €
EBITDA -172 006 € 65 392 € 146 231 € 148 390 € 236 216 €
Net margin -33.8% 0.2% 2.7% 4.9% 5.1%

Revenue and income statement

In 2020, SOC DE RESTAURATION ET D ALIMENTATION achieves revenue of 568 k€. Revenue is declining over the period 2016-2020 (CAGR: -24.4%). Significant drop of -64% vs 2019. After deducting consumption (152 k€), gross margin stands at 416 k€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -172 k€, representing -30.3% of revenue. Warning negative scissor effect: despite revenue change (-64%), EBITDA varies by -363%, reducing margin by 34.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -192 k€ (-33.8% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

568 304 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

415 829 €

EBITDA (2020) ?
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

-172 006 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-230 902 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-191 945 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-30.3%

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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 4%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 83%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

4.316%

Financial autonomy (2020) ?
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

82.907%

Cash flow / Revenue (2020) ?
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

-27.401%

Repayment capacity (2020) ?
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

-0.518

Asset age ratio (2020) ?
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

6.3%

Solvency indicators evolution
SOC DE RESTAURATION ET D ALIMENTATION

Sector positioning

Debt ratio
4.32 2020
2018
2019
2020
Q1: 0.15
Med: 60.24
Q3: 221.22
Good

In 2020, the debt ratio of SOC DE RESTAURATION ET D ... (4.32) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
82.91% 2020
2018
2019
2020
Q1: 7.62%
Med: 31.67%
Q3: 57.54%
Excellent

In 2020, the financial autonomy of SOC DE RESTAURATION ET D ... (82.9%) 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.

Repayment capacity
-0.52 years 2020
2018
2019
2020
Q1: -1.82 years
Med: 0.07 years
Q3: 3.69 years
Good -9 pts over 3 years

In 2020, the repayment capacity of SOC DE RESTAURATION ET D ... (-0.52) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 494.24. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

494.24

Interest coverage (2020) ?
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

0.0

Liquidity indicators evolution
SOC DE RESTAURATION ET D ALIMENTATION

Sector positioning

Liquidity ratio
494.24 2020
2018
2019
2020
Q1: 71.75
Med: 151.42
Q3: 282.87
Excellent

In 2020, the liquidity ratio of SOC DE RESTAURATION ET D ... (494.24) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2020
2018
2019
2020
Q1: -1.09x
Med: 0.0x
Q3: 3.0x
Good

In 2020, the interest coverage of SOC DE RESTAURATION ET D ... (0.0x) 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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 92 days. Excellent situation: suppliers finance 83 days of the operating cycle (retail model). Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 847 days of revenue, i.e. 1.3 M€ to permanently finance. Notable WCR improvement over the period (-26%), freeing up cash.

Operating WCR (2020) ?
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

1 336 458 €

Customer credit (2020) ?
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

9 j

Supplier credit (2020) ?
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

92 j

Inventory turnover (2020) ?
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

6 j

WCR in days of revenue (2020) ?
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

847 j

WCR and payment terms evolution
SOC DE RESTAURATION ET D ALIMENTATION

Positioning of SOC DE RESTAURATION ET D ALIMENTATION in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 719 transactions of similar company sales in 2020, the value of SOC DE RESTAURATION ET D ALIMENTATION is estimated at 354 168 € (range 226 559€ - 502 900€). The price/revenue ratio is 0.62x (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 2020
719 transactions
226k€ 354k€ 502k€
354 168 € Range: 226 559€ - 502 900€
NAF 5 année 2020

Valuation method used

Revenue Multiple
568 304 € × 0.62x = 354 169 €
Range: 226 559€ - 502 900€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 719 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 SOC DE RESTAURATION ET D ALIMENTATION with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about SOC DE RESTAURATION ET D ALIMENTATION

What is the revenue of SOC DE RESTAURATION ET D ALIMENTATION ?

The revenue of SOC DE RESTAURATION ET D ALIMENTATION in 2020 is 568 k€.

Is SOC DE RESTAURATION ET D ALIMENTATION profitable?

SOC DE RESTAURATION ET D ALIMENTATION recorded a net loss in 2020.

Where is the headquarters of SOC DE RESTAURATION ET D ALIMENTATION ?

The headquarters of SOC DE RESTAURATION ET D ALIMENTATION is located in PARIS (75009), in the department Paris.

Where to find the tax return of SOC DE RESTAURATION ET D ALIMENTATION ?

The tax return of SOC DE RESTAURATION ET D ALIMENTATION 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 SOC DE RESTAURATION ET D ALIMENTATION operate?

SOC DE RESTAURATION ET D ALIMENTATION operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.