SOCIETE DE RESTAURATION PEROL : revenue, balance sheet and financial ratios

SOCIETE DE RESTAURATION PEROL is a French company founded 43 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in ERAGNY (95610), this company of category PME shows in 2022 a revenue of 59 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SOCIETE DE RESTAURATION PEROL (SIREN 325113744)
Indicator 2022 2021 2020 2019 2017 2016
Revenue 59 320 € 53 555 € 51 474 € 56 056 € 54 264 € 54 249 €
Net income 38 678 € 35 203 € 37 493 € 39 115 € 39 411 € 38 569 €
EBITDA 47 108 € 40 514 € 41 587 € 45 409 € 45 128 € 44 624 €
Net margin 65.2% 65.7% 72.8% 69.8% 72.6% 71.1%

Revenue and income statement

In 2022, SOCIETE DE RESTAURATION PEROL achieves revenue of 59 k€. Revenue is growing positively over 6 years (CAGR: +1.5%). Vs 2021, growth of +11% (54 k€ -> 59 k€). After deducting consumption (0 €), gross margin stands at 59 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 47 k€, representing 79.4% of revenue. Positive scissor effect: EBITDA margin improves by +3.8 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 39 k€, i.e. 65.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

59 320 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

59 320 €

EBITDA (2022) ?
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

47 108 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

45 904 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

38 678 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

79.4%

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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 41%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 67%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 67.2% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

40.861%

Financial autonomy (2022) ?
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

67.207%

Cash flow / Revenue (2022) ?
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

67.239%

Repayment capacity (2022) ?
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

0.826

Asset age ratio (2022) ?
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

39.0%

Solvency indicators evolution
SOCIETE DE RESTAURATION PEROL

Sector positioning

Debt ratio
40.86 2022
2020
2021
2022
Q1: -74.21
Med: 11.43
Q3: 181.09
Average

In 2022, the debt ratio of SOCIETE DE RESTAURATION P... (40.86) 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
67.21% 2022
2020
2021
2022
Q1: 1.96%
Med: 38.51%
Q3: 82.88%
Good -9 pts over 3 years

In 2022, the financial autonomy of SOCIETE DE RESTAURATION P... (67.2%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.83 years 2022
2020
2021
2022
Q1: -0.01 years
Med: 0.67 years
Q3: 10.41 years
Average +5 pts over 3 years

In 2022, the repayment capacity of SOCIETE DE RESTAURATION P... (0.83) 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 1297.87. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

1297.874

Interest coverage (2022) ?
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 PEROL

Sector positioning

Liquidity ratio
1297.87 2022
2020
2021
2022
Q1: 88.15
Med: 270.18
Q3: 1095.13
Excellent

In 2022, the liquidity ratio of SOCIETE DE RESTAURATION P... (1297.87) 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 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 13.79x
Average

In 2022, the interest coverage of SOCIETE DE RESTAURATION P... (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: 229 days. Excellent situation: suppliers finance 229 days of the operating cycle (retail model). Overall, WCR represents 261 days of revenue, i.e. 43 k€ to permanently finance. Notable WCR improvement over the period (-67%), freeing up cash.

Operating WCR (2022) ?
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

43 011 €

Customer credit (2022) ?
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 (2022) ?
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

229 j

Inventory turnover (2022) ?
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 (2022) ?
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

261 j

WCR and payment terms evolution
SOCIETE DE RESTAURATION PEROL

Positioning of SOCIETE DE RESTAURATION PEROL in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 241 transactions of similar company sales in 2022, the value of SOCIETE DE RESTAURATION PEROL is estimated at 119 942 € (range 48 635€ - 273 934€). With an EBITDA of 47 108€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.68x (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 2022
241 transactions
48k€ 119k€ 273k€
119 942 € Range: 48 635€ - 273 934€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
47 108 € × 3.3x
Estimation 154 065 €
63 087€ - 342 674€
Revenue Multiple 30%
59 320 € × 0.68x
Estimation 40 050 €
18 121€ - 114 148€
Net Income Multiple 20%
38 678 € × 4.0x
Estimation 154 475 €
58 278€ - 341 763€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 241 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 (Location de terrains et d'autres biens immobiliers)

Compare SOCIETE DE RESTAURATION PEROL with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about SOCIETE DE RESTAURATION PEROL

What is the revenue of SOCIETE DE RESTAURATION PEROL ?

The revenue of SOCIETE DE RESTAURATION PEROL in 2022 is 59 k€.

Is SOCIETE DE RESTAURATION PEROL profitable?

Yes, SOCIETE DE RESTAURATION PEROL generated a net profit of 39 k€ in 2022.

Where is the headquarters of SOCIETE DE RESTAURATION PEROL ?

The headquarters of SOCIETE DE RESTAURATION PEROL is located in ERAGNY (95610), in the department Val-d'Oise.

Where to find the tax return of SOCIETE DE RESTAURATION PEROL ?

The tax return of SOCIETE DE RESTAURATION PEROL 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 PEROL operate?

SOCIETE DE RESTAURATION PEROL operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.