SOCIETE ETAPLOISE DE RESTAURATION ET DE POISSONNERIE : revenue, balance sheet and financial ratios

SOCIETE ETAPLOISE DE RESTAURATION ET DE POISSONNERIE is a French company founded 35 years ago, specialized in the sector Restauration traditionnelle. Based in ETAPLES (62630), this company of category PME shows in 2024 a revenue of 6.0 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 ETAPLOISE DE RESTAURATION ET DE POISSONNERIE (SIREN 381590330)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 6 028 505 € 5 978 657 € 5 857 102 € 5 099 490 € 3 403 546 € 6 215 989 € 6 053 383 € 6 141 619 € 5 821 493 €
Net income 254 920 € 165 432 € -54 845 € 459 719 € -513 682 € 226 026 € 270 326 € 369 671 € 229 318 €
EBITDA 494 486 € 59 028 € -68 434 € 243 637 € -573 434 € 131 602 € 150 778 € 241 745 € 198 569 €
Net margin 4.2% 2.8% -0.9% 9.0% -15.1% 3.6% 4.5% 6.0% 3.9%

Revenue and income statement

In 2024, SOCIETE ETAPLOISE DE RESTAURATION ET DE POISSONNERIE achieves revenue of 6.0 M€. Revenue is growing positively over 9 years (CAGR: +0.4%). Vs 2023: +1%. After deducting consumption (2.6 M€), gross margin stands at 3.5 M€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 494 k€, representing 8.2% of revenue. Positive scissor effect: EBITDA margin improves by +7.2 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 255 k€, i.e. 4.2% 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

6 028 505 €

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

3 463 694 €

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

494 486 €

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

209 927 €

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

254 920 €

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

8.2%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 78%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 48%. 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 4.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 9.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

78.19%

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

48.358%

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

8.988%

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

4.126

Solvency indicators evolution
SOCIETE ETAPLOISE DE RESTAURATION ET DE POISSONNERIE

Sector positioning

Debt ratio
78.19 2024
2022
2023
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Average

In 2024, the debt ratio of SOCIETE ETAPLOISE DE REST... (78.19) 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
48.36% 2024
2022
2023
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Good +11 pts over 3 years

In 2024, the financial autonomy of SOCIETE ETAPLOISE DE REST... (48.4%) 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
4.13 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.55 years
Q3: 2.88 years
Average +50 pts over 3 years

In 2024, the repayment capacity of SOCIETE ETAPLOISE DE REST... (4.13) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 13.9x. Operating income very largely covers interest expenses: high safety margin.

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

0.0

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

13.932

Liquidity indicators evolution
SOCIETE ETAPLOISE DE RESTAURATION ET DE POISSONNERIE

Sector positioning

Liquidity ratio
0.0 2024
2022
2023
2024
Q1: 62.72
Med: 130.92
Q3: 251.33
Average -50 pts over 3 years

In 2024, the liquidity ratio of SOCIETE ETAPLOISE DE REST... (0.00) 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
13.93x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.65x
Q3: 5.46x
Excellent +50 pts over 3 years

In 2024, the interest coverage of SOCIETE ETAPLOISE DE REST... (13.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 41 days. Excellent situation: suppliers finance 41 days of the operating cycle (retail model). WCR is negative (-36 days): operations structurally generate cash. Notable WCR improvement over the period (-151%), 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

-602 067 €

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

0 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

41 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

0 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

-36 j

WCR and payment terms evolution
SOCIETE ETAPLOISE DE RESTAURATION ET DE POISSONNERIE

Positioning of SOCIETE ETAPLOISE DE RESTAURATION ET DE POISSONNERIE in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 698 transactions of similar company sales in 2024, the value of SOCIETE ETAPLOISE DE RESTAURATION ET DE POISSONNERIE is estimated at 2 719 697 € (range 1 433 068€ - 4 944 470€). With an EBITDA of 494 486€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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 2024
698 transactions
1433k€ 2719k€ 4944k€
2 719 697 € Range: 1 433 068€ - 4 944 470€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
494 486 € × 5.4x
Estimation 2 669 150 €
1 314 896€ - 5 248 424€
Revenue Multiple 30%
6 028 505 € × 0.57x
Estimation 3 435 246 €
1 995 596€ - 5 058 080€
Net Income Multiple 20%
254 920 € × 7.0x
Estimation 1 772 740 €
884 708€ - 4 014 172€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 698 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 ETAPLOISE DE RESTAURATION ET DE POISSONNERIE with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about SOCIETE ETAPLOISE DE RESTAURATION ET DE POISSONNERIE

What is the revenue of SOCIETE ETAPLOISE DE RESTAURATION ET DE POISSONNERIE ?

The revenue of SOCIETE ETAPLOISE DE RESTAURATION ET DE POISSONNERIE in 2024 is 6.0 M€.

Is SOCIETE ETAPLOISE DE RESTAURATION ET DE POISSONNERIE profitable?

Yes, SOCIETE ETAPLOISE DE RESTAURATION ET DE POISSONNERIE generated a net profit of 255 k€ in 2024.

Where is the headquarters of SOCIETE ETAPLOISE DE RESTAURATION ET DE POISSONNERIE ?

The headquarters of SOCIETE ETAPLOISE DE RESTAURATION ET DE POISSONNERIE is located in ETAPLES (62630), in the department Pas-de-Calais.

Where to find the tax return of SOCIETE ETAPLOISE DE RESTAURATION ET DE POISSONNERIE ?

The tax return of SOCIETE ETAPLOISE DE RESTAURATION ET DE POISSONNERIE 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 ETAPLOISE DE RESTAURATION ET DE POISSONNERIE operate?

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