SOCIETE D'EXPLOITATION DE RESTAURANT DE POISSON : revenue, balance sheet and financial ratios

SOCIETE D'EXPLOITATION DE RESTAURANT DE POISSON is a French company founded 34 years ago, specialized in the sector Activités des sociétés holding. Based in LIMONEST (69760), this company of category PME shows in 2024 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 D'EXPLOITATION DE RESTAURANT DE POISSON (SIREN 384498242)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 2 003 784 € 1 962 496 € 1 325 552 € 1 095 246 € 1 988 541 € 2 155 529 € 2 026 123 € 1 176 168 €
Net income 800 397 € 262 900 € 403 613 € -458 701 € 1 291 467 € 6 333 € 22 690 € -86 701 €
EBITDA -14 034 € 265 438 € 389 102 € -78 543 € 35 297 € 202 753 € 294 365 € 140 453 €
Net margin 39.9% 13.4% 30.4% -41.9% 64.9% 0.3% 1.1% -7.4%

Revenue and income statement

In 2024, SOCIETE D'EXPLOITATION DE RESTAURANT DE POISSON achieves revenue of 2.0 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.9%. Vs 2023: +2%. After deducting consumption (390 k€), gross margin stands at 1.6 M€, i.e. a rate of 81%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -14 k€, representing -0.7% of revenue. Warning negative scissor effect: despite revenue change (+2%), EBITDA varies by -105%, reducing margin by 14.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 800 k€, i.e. 39.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 003 784 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 613 890 €

EBITDA (2024) ?
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

-14 034 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-159 993 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

800 397 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.7%

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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 43%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 65%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

42.542%

Financial autonomy (2024) ?
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

64.753%

Cash flow / Revenue (2024) ?
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

-0.603%

Repayment capacity (2024) ?
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

-66.732

Asset age ratio (2024) ?
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

34.9%

Solvency indicators evolution
SOCIETE D'EXPLOITATION DE RESTAURANT DE POISSON

Sector positioning

Debt ratio
42.54 2024
2021
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average

In 2024, the debt ratio of SOCIETE D'EXPLOITATION DE... (42.54) 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
64.75% 2024
2021
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Good +6 pts over 3 years

In 2024, the financial autonomy of SOCIETE D'EXPLOITATION DE... (64.8%) 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
-66.73 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of SOCIETE D'EXPLOITATION DE... (-66.73) 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 287.68. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

287.675

Interest coverage (2024) ?
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

-106.719

Liquidity indicators evolution
SOCIETE D'EXPLOITATION DE RESTAURANT DE POISSON

Sector positioning

Liquidity ratio
287.68 2024
2021
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average -10 pts over 3 years

In 2024, the liquidity ratio of SOCIETE D'EXPLOITATION DE... (287.68) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-106.72x 2024
2021
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Average -50 pts over 3 years

In 2024, the interest coverage of SOCIETE D'EXPLOITATION DE... (-106.7x) 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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-40 days): operations structurally generate cash. Notable WCR improvement over the period (-232%), freeing up cash.

Operating WCR (2024) ?
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

-220 436 €

Customer credit (2024) ?
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

14 j

Supplier credit (2024) ?
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

38 j

Inventory turnover (2024) ?
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

7 j

WCR in days of revenue (2024) ?
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

-40 j

WCR and payment terms evolution
SOCIETE D'EXPLOITATION DE RESTAURANT DE POISSON

Positioning of SOCIETE D'EXPLOITATION DE RESTAURANT DE POISSON in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of SOCIETE D'EXPLOITATION DE RESTAURANT DE POISSON is estimated at 1 175 282 € (range 738 492€ - 3 232 609€). The price/revenue ratio is 0.59x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
54 tx
738k€ 1175k€ 3232k€
1 175 282 € Range: 738 492€ - 3 232 609€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
2 003 784 € × 0.59x
Estimation 1 179 771 €
733 967€ - 1 402 526€
Net Income Multiple 20%
800 397 € × 1.5x
Estimation 1 168 549 €
745 281€ - 5 977 734€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sociétés holding)

Compare SOCIETE D'EXPLOITATION DE RESTAURANT DE POISSON with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SOCIETE D'EXPLOITATION DE RESTAURANT DE POISSON

What is the revenue of SOCIETE D'EXPLOITATION DE RESTAURANT DE POISSON ?

The revenue of SOCIETE D'EXPLOITATION DE RESTAURANT DE POISSON in 2024 is 2.0 M€.

Is SOCIETE D'EXPLOITATION DE RESTAURANT DE POISSON profitable?

Yes, SOCIETE D'EXPLOITATION DE RESTAURANT DE POISSON generated a net profit of 800 k€ in 2024.

Where is the headquarters of SOCIETE D'EXPLOITATION DE RESTAURANT DE POISSON ?

The headquarters of SOCIETE D'EXPLOITATION DE RESTAURANT DE POISSON is located in LIMONEST (69760), in the department Rhone.

Where to find the tax return of SOCIETE D'EXPLOITATION DE RESTAURANT DE POISSON ?

The tax return of SOCIETE D'EXPLOITATION DE RESTAURANT DE POISSON 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 RESTAURANT DE POISSON operate?

SOCIETE D'EXPLOITATION DE RESTAURANT DE POISSON operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.