SOCIETE DE RESTAURATION ET D'ALIMENTATION NOUVELLES : revenue, balance sheet and financial ratios

SOCIETE DE RESTAURATION ET D'ALIMENTATION NOUVELLES is a French company founded 40 years ago, specialized in the sector Restauration traditionnelle. Based in NANTERRE (92000), this company of category PME shows in 2023 a revenue of 567 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 - SOCIETE DE RESTAURATION ET D'ALIMENTATION NOUVELLES (SIREN 335017133)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 566 590 € 656 944 € 474 196 € 466 904 € 628 706 € 608 152 € 558 826 € 575 065 €
Net income 22 361 € 21 721 € -8 527 € 21 296 € 20 859 € 34 702 € 5 653 € -60 €
EBITDA 18 378 € 19 461 € -5 187 € 22 114 € 21 585 € 34 881 € 15 437 € 15 138 €
Net margin 3.9% 3.3% -1.8% 4.6% 3.3% 5.7% 1.0% -0.0%

Revenue and income statement

In 2023, SOCIETE DE RESTAURATION ET D'ALIMENTATION NOUVELLES achieves revenue of 567 k€. Activity remains stable over the period (CAGR: -0.2%). Significant drop of -14% vs 2022. After deducting consumption (145 k€), gross margin stands at 422 k€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 18 k€, representing 3.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 22 k€, i.e. 3.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

566 590 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

421 597 €

EBITDA (2023) ?
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

18 378 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

18 026 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

22 361 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.2%

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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 87%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.063%

Financial autonomy (2023) ?
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

87.427%

Cash flow / Revenue (2023) ?
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

4.139%

Repayment capacity (2023) ?
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

0.007

Asset age ratio (2023) ?
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

15.5%

Solvency indicators evolution
SOCIETE DE RESTAURATION ET D'ALIMENTATION NOUVELLES

Sector positioning

Debt ratio
0.06 2023
2021
2022
2023
Q1: 0.2
Med: 35.0
Q3: 128.41
Excellent -7 pts over 3 years

In 2023, the debt ratio of SOCIETE DE RESTAURATION E... (0.06) 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
87.43% 2023
2021
2022
2023
Q1: 5.35%
Med: 29.08%
Q3: 53.84%
Excellent

In 2023, the financial autonomy of SOCIETE DE RESTAURATION E... (87.4%) 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
0.01 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.57 years
Q3: 3.01 years
Good

In 2023, the repayment capacity of SOCIETE DE RESTAURATION E... (0.01) 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 533.55. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

533.554

Interest coverage (2023) ?
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
SOCIETE DE RESTAURATION ET D'ALIMENTATION NOUVELLES

Sector positioning

Liquidity ratio
533.55 2023
2021
2022
2023
Q1: 66.83
Med: 137.52
Q3: 259.63
Excellent +53 pts over 3 years

In 2023, the liquidity ratio of SOCIETE DE RESTAURATION E... (533.55) 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 2023
2021
2022
2023
Q1: 0.0x
Med: 0.54x
Q3: 4.44x
Average

In 2023, the interest coverage of SOCIETE DE RESTAURATION E... (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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-13 days): operations structurally generate cash. Over 2016-2023, WCR increased by +31%, requiring additional financing.

Operating WCR (2023) ?
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

-19 740 €

Customer credit (2023) ?
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 (2023) ?
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

18 j

Inventory turnover (2023) ?
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

2 j

WCR in days of revenue (2023) ?
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

-13 j

WCR and payment terms evolution
SOCIETE DE RESTAURATION ET D'ALIMENTATION NOUVELLES

Positioning of SOCIETE DE RESTAURATION ET D'ALIMENTATION NOUVELLES in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 689 transactions of similar company sales in 2023, the value of SOCIETE DE RESTAURATION ET D'ALIMENTATION NOUVELLES is estimated at 199 766 € (range 110 576€ - 351 586€). With an EBITDA of 18 378€, the sector multiple of 6.3x is applied. The price/revenue ratio is 0.66x (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 2023
689 transactions
110k€ 199k€ 351k€
199 766 € Range: 110 576€ - 351 586€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
18 378 € × 6.3x
Estimation 115 629 €
62 347€ - 241 025€
Revenue Multiple 30%
566 590 € × 0.66x
Estimation 372 199 €
218 775€ - 528 218€
Net Income Multiple 20%
22 361 € × 6.8x
Estimation 151 464 €
68 854€ - 363 044€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 689 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 SOCIETE DE RESTAURATION ET D'ALIMENTATION NOUVELLES with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about SOCIETE DE RESTAURATION ET D'ALIMENTATION NOUVELLES

What is the revenue of SOCIETE DE RESTAURATION ET D'ALIMENTATION NOUVELLES ?

The revenue of SOCIETE DE RESTAURATION ET D'ALIMENTATION NOUVELLES in 2023 is 567 k€.

Is SOCIETE DE RESTAURATION ET D'ALIMENTATION NOUVELLES profitable?

Yes, SOCIETE DE RESTAURATION ET D'ALIMENTATION NOUVELLES generated a net profit of 22 k€ in 2023.

Where is the headquarters of SOCIETE DE RESTAURATION ET D'ALIMENTATION NOUVELLES ?

The headquarters of SOCIETE DE RESTAURATION ET D'ALIMENTATION NOUVELLES is located in NANTERRE (92000), in the department Hauts-de-Seine.

Where to find the tax return of SOCIETE DE RESTAURATION ET D'ALIMENTATION NOUVELLES ?

The tax return of SOCIETE DE RESTAURATION ET D'ALIMENTATION NOUVELLES 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 DE RESTAURATION ET D'ALIMENTATION NOUVELLES operate?

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