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SOCIETE D'EXPLOITATION DE LA RESTAURATION A THEMES DE STRASBOURG : revenue, balance sheet and financial ratios

SOCIETE D'EXPLOITATION DE LA RESTAURATION A THEMES DE STRASBOURG is a French company founded 37 years ago, specialized in the sector Restauration traditionnelle. Based in STRASBOURG (67000), this company of category PME shows in 2022 a revenue of 1.3 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 D'EXPLOITATION DE LA RESTAURATION A THEMES DE STRASBOURG (SIREN 345261689)
Indicator 2022 2019 2018 2017 2016
Revenue 1 342 670 € N/C N/C N/C N/C
Net income 122 835 € 94 160 € 85 262 € 63 072 € 99 741 €
EBITDA 136 009 € N/C N/C N/C N/C
Net margin 9.1% N/C N/C N/C N/C

Revenue and income statement

In 2022, SOCIETE D'EXPLOITATION DE LA RESTAURATION A THEMES DE STRASBOURG achieves revenue of 1.3 M€. After deducting consumption (448 k€), gross margin stands at 894 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 136 k€, representing 10.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 123 k€, i.e. 9.1% 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

1 342 670 €

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

894 405 €

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

136 009 €

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

125 493 €

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

122 835 €

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

10.1%

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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 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 81%. 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 10.9% 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

0.2%

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

80.757%

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

10.946%

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

0.008

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

14.3%

Solvency indicators evolution
SOCIETE D'EXPLOITATION DE LA RESTAURATION A THEMES DE STRASBOURG

Sector positioning

Debt ratio
0.2 2022
2018
2019
2022
Q1: 0.42
Med: 45.67
Q3: 157.58
Excellent -10 pts over 3 years

In 2022, the debt ratio of SOCIETE D'EXPLOITATION DE... (0.20) 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
80.76% 2022
2018
2019
2022
Q1: 7.88%
Med: 31.38%
Q3: 55.22%
Excellent

In 2022, the financial autonomy of SOCIETE D'EXPLOITATION DE... (80.8%) 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 2022
2022
Q1: -0.57 years
Med: 0.5 years
Q3: 3.45 years
Good

In 2022, the repayment capacity of SOCIETE D'EXPLOITATION DE... (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 392.76. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

392.763

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

1.211

Liquidity indicators evolution
SOCIETE D'EXPLOITATION DE LA RESTAURATION A THEMES DE STRASBOURG

Sector positioning

Liquidity ratio
392.76 2022
2018
2019
2022
Q1: 69.17
Med: 146.22
Q3: 272.06
Excellent

In 2022, the liquidity ratio of SOCIETE D'EXPLOITATION DE... (392.76) 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
1.21x 2022
2022
Q1: -0.42x
Med: 0.37x
Q3: 4.22x
Good

In 2022, the interest coverage of SOCIETE D'EXPLOITATION DE... (1.2x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 47 days of revenue, i.e. 175 k€ to permanently finance.

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

174 977 €

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

30 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

11 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

47 j

WCR and payment terms evolution
SOCIETE D'EXPLOITATION DE LA RESTAURATION A THEMES DE STRASBOURG

Positioning of SOCIETE D'EXPLOITATION DE LA RESTAURATION A THEMES DE STRASBOURG in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 833 transactions of similar company sales in 2022, the value of SOCIETE D'EXPLOITATION DE LA RESTAURATION A THEMES DE STRASBOURG is estimated at 770 952 € (range 431 355€ - 1 352 755€). With an EBITDA of 136 009€, the sector multiple of 4.1x is applied. The price/revenue ratio is 0.96x (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
833 transactions
431k€ 770k€ 1352k€
770 952 € Range: 431 355€ - 1 352 755€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
136 009 € × 4.1x
Estimation 554 695 €
310 076€ - 951 982€
Revenue Multiple 30%
1 342 670 € × 0.96x
Estimation 1 284 026 €
733 179€ - 2 219 198€
Net Income Multiple 20%
122 835 € × 4.4x
Estimation 541 987 €
281 822€ - 1 055 028€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 833 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 D'EXPLOITATION DE LA RESTAURATION A THEMES DE STRASBOURG with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about SOCIETE D'EXPLOITATION DE LA RESTAURATION A THEMES DE STRASBOURG

What is the revenue of SOCIETE D'EXPLOITATION DE LA RESTAURATION A THEMES DE STRASBOURG ?

The revenue of SOCIETE D'EXPLOITATION DE LA RESTAURATION A THEMES DE STRASBOURG in 2022 is 1.3 M€.

Is SOCIETE D'EXPLOITATION DE LA RESTAURATION A THEMES DE STRASBOURG profitable?

Yes, SOCIETE D'EXPLOITATION DE LA RESTAURATION A THEMES DE STRASBOURG generated a net profit of 123 k€ in 2022.

Where is the headquarters of SOCIETE D'EXPLOITATION DE LA RESTAURATION A THEMES DE STRASBOURG ?

The headquarters of SOCIETE D'EXPLOITATION DE LA RESTAURATION A THEMES DE STRASBOURG is located in STRASBOURG (67000), in the department Bas-Rhin.

Where to find the tax return of SOCIETE D'EXPLOITATION DE LA RESTAURATION A THEMES DE STRASBOURG ?

The tax return of SOCIETE D'EXPLOITATION DE LA RESTAURATION A THEMES DE STRASBOURG 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 D'EXPLOITATION DE LA RESTAURATION A THEMES DE STRASBOURG operate?

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