SOCIETE CHAMPENOISE DE RESTAURATION A THEME : revenue, balance sheet and financial ratios

SOCIETE CHAMPENOISE DE RESTAURATION A THEME is a French company founded 26 years ago, specialized in the sector Restauration traditionnelle. Based in PERIGNY (17180), this company of category ETI shows in 2023 a revenue of 2.0 M€. 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 - SOCIETE CHAMPENOISE DE RESTAURATION A THEME (SIREN 428089163)
Indicator 2025 2024 2023 2022 2019 2018 2017 2016
Revenue N/C N/C 2 025 180 € 1 533 536 € N/C 1 265 188 € 1 413 792 € 358 602 €
Net income -160 963 € 108 967 € 151 569 € 108 525 € 126 296 € 130 315 € 150 167 € 31 166 €
EBITDA N/C N/C 385 786 € 283 216 € N/C 237 696 € 284 487 € 66 973 €
Net margin N/C N/C 7.5% 7.1% N/C 10.3% 10.6% 8.7%

Revenue and income statement

In 2025, SOCIETE CHAMPENOISE DE RESTAURATION A THEME records a net loss of 161 k€. This deficit will reduce equity on the balance sheet.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-160 963 €

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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 0%. 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 78%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2025) ?
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

78.042%

Asset age ratio (2025) ?
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

31.5%

Solvency indicators evolution
SOCIETE CHAMPENOISE DE RESTAURATION A THEME

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 3.47
Med: 26.36
Q3: 95.24
Excellent

In 2025, the debt ratio of SOCIETE CHAMPENOISE DE RE... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
78.04% 2025
2023
2024
2025
Q1: 11.54%
Med: 38.81%
Q3: 63.35%
Excellent

In 2025, the financial autonomy of SOCIETE CHAMPENOISE DE RE... (78.0%) 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
0.0 years 2023
2023
Q1: 0.0 years
Med: 0.57 years
Q3: 3.01 years
Excellent

In 2023, the repayment capacity of SOCIETE CHAMPENOISE DE RE... (0.00) 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 259.57. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

259.573

Liquidity indicators evolution
SOCIETE CHAMPENOISE DE RESTAURATION A THEME

Sector positioning

Liquidity ratio
259.57 2025
2023
2024
2025
Q1: 77.62
Med: 152.17
Q3: 276.98
Good

In 2025, the liquidity ratio of SOCIETE CHAMPENOISE DE RE... (259.57) 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
0.0x 2023
2023
Q1: 0.0x
Med: 0.54x
Q3: 4.44x
Average

In 2023, the interest coverage of SOCIETE CHAMPENOISE DE RE... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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

0 j

Supplier credit (2025) ?
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

0 j

Inventory turnover (2025) ?
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 and payment terms evolution
SOCIETE CHAMPENOISE DE RESTAURATION A THEME

Positioning of SOCIETE CHAMPENOISE DE RESTAURATION A THEME in its sector

Comparison with sector Restauration traditionnelle

Similar companies (Restauration traditionnelle)

Compare SOCIETE CHAMPENOISE DE RESTAURATION A THEME with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about SOCIETE CHAMPENOISE DE RESTAURATION A THEME

What is the revenue of SOCIETE CHAMPENOISE DE RESTAURATION A THEME ?

The revenue of SOCIETE CHAMPENOISE DE RESTAURATION A THEME in 2023 is 2.0 M€.

Is SOCIETE CHAMPENOISE DE RESTAURATION A THEME profitable?

SOCIETE CHAMPENOISE DE RESTAURATION A THEME recorded a net loss in 2025.

Where is the headquarters of SOCIETE CHAMPENOISE DE RESTAURATION A THEME ?

The headquarters of SOCIETE CHAMPENOISE DE RESTAURATION A THEME is located in PERIGNY (17180), in the department Charente-Maritime.

Where to find the tax return of SOCIETE CHAMPENOISE DE RESTAURATION A THEME ?

The tax return of SOCIETE CHAMPENOISE DE RESTAURATION A THEME 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 SOCIETE CHAMPENOISE DE RESTAURATION A THEME operate?

SOCIETE CHAMPENOISE DE RESTAURATION A THEME operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.