SOCIETE D'EXPLOITATION DES CUISINES DE L'EST : revenue, balance sheet and financial ratios

SOCIETE D'EXPLOITATION DES CUISINES DE L'EST is a French company founded 34 years ago, specialized in the sector Commerce de détail de meubles. Based in QUETIGNY (21800), this company of category ETI shows in 2025 a revenue of 5.3 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 DES CUISINES DE L'EST (SIREN 383716230)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 5 317 366 € 5 271 888 € 5 295 720 € 5 918 005 € 4 795 283 € 4 984 588 € 4 859 977 € 4 944 458 € 4 480 100 €
Net income 182 193 € 238 359 € 89 750 € 363 028 € 274 369 € 202 261 € 170 560 € 205 278 € 160 641 €
EBITDA 253 012 € 295 629 € 239 572 € 459 917 € 328 615 € 239 584 € 197 496 € 249 897 € 175 905 €
Net margin 3.4% 4.5% 1.7% 6.1% 5.7% 4.1% 3.5% 4.2% 3.6%

Revenue and income statement

In 2025, SOCIETE D'EXPLOITATION DES CUISINES DE L'EST achieves revenue of 5.3 M€. Revenue is growing positively over 9 years (CAGR: +2.2%). Vs 2024: +1%. After deducting consumption (2.4 M€), gross margin stands at 2.9 M€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 253 k€, representing 4.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 182 k€, i.e. 3.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 317 366 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 912 257 €

EBITDA (2025) ?
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

253 012 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

178 737 €

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

182 193 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.8%

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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 60%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

60.223%

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

22.674%

Cash flow / Revenue (2025) ?
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

5.253%

Repayment capacity (2025) ?
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

1.052

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

44.4%

Solvency indicators evolution
SOCIETE D'EXPLOITATION DES CUISINES DE L'EST

Sector positioning

Debt ratio
60.22 2025
2023
2024
2025
Q1: 0.93
Med: 15.8
Q3: 62.78
Average

In 2025, the debt ratio of SOCIETE D'EXPLOITATION DE... (60.22) 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
22.67% 2025
2023
2024
2025
Q1: 16.18%
Med: 36.96%
Q3: 56.64%
Average +8 pts over 3 years

In 2025, the financial autonomy of SOCIETE D'EXPLOITATION DE... (22.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
1.05 years 2025
2023
2024
2025
Q1: -0.18 years
Med: 0.16 years
Q3: 1.73 years
Average -5 pts over 3 years

In 2025, the repayment capacity of SOCIETE D'EXPLOITATION DE... (1.05) 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 139.51. 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 1.8x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

139.508

Interest coverage (2025) ?
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

1.755

Liquidity indicators evolution
SOCIETE D'EXPLOITATION DES CUISINES DE L'EST

Sector positioning

Liquidity ratio
139.51 2025
2023
2024
2025
Q1: 122.17
Med: 174.02
Q3: 270.04
Average

In 2025, the liquidity ratio of SOCIETE D'EXPLOITATION DE... (139.51) 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
1.75x 2025
2023
2024
2025
Q1: -0.05x
Med: 0.77x
Q3: 5.5x
Good

In 2025, the interest coverage of SOCIETE D'EXPLOITATION DE... (1.8x) 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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-16 days): operations structurally generate cash. Over 2017-2025, WCR increased by +45%, requiring additional financing.

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

-233 645 €

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

13 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

30 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

21 j

WCR in days of revenue (2025) ?
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

-16 j

WCR and payment terms evolution
SOCIETE D'EXPLOITATION DES CUISINES DE L'EST

Positioning of SOCIETE D'EXPLOITATION DES CUISINES DE L'EST in its sector

Comparison with sector Commerce de détail de meubles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 324 449€ to 1 534 088€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
324k€ 623k€ 1534k€
623 669 € Range: 324 449€ - 1 534 088€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Commerce de détail de meubles)

Compare SOCIETE D'EXPLOITATION DES CUISINES DE L'EST with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de meubles

Frequently asked questions about SOCIETE D'EXPLOITATION DES CUISINES DE L'EST

What is the revenue of SOCIETE D'EXPLOITATION DES CUISINES DE L'EST ?

The revenue of SOCIETE D'EXPLOITATION DES CUISINES DE L'EST in 2025 is 5.3 M€.

Is SOCIETE D'EXPLOITATION DES CUISINES DE L'EST profitable?

Yes, SOCIETE D'EXPLOITATION DES CUISINES DE L'EST generated a net profit of 182 k€ in 2025.

Where is the headquarters of SOCIETE D'EXPLOITATION DES CUISINES DE L'EST ?

The headquarters of SOCIETE D'EXPLOITATION DES CUISINES DE L'EST is located in QUETIGNY (21800), in the department Cote-d'Or.

Where to find the tax return of SOCIETE D'EXPLOITATION DES CUISINES DE L'EST ?

The tax return of SOCIETE D'EXPLOITATION DES CUISINES DE L'EST 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 DES CUISINES DE L'EST operate?

SOCIETE D'EXPLOITATION DES CUISINES DE L'EST operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.