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

SOCIETE FRANCAISE D'EXPLOITATION DE RESTAURANT is a French company founded 42 years ago, specialized in the sector Cafétérias et autres libres-services. Based in PARIS (75008), this company of category ETI shows in 2024 a revenue of 33.1 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 FRANCAISE D'EXPLOITATION DE RESTAURANT (SIREN 329815914)
Indicator 2024 2023 2022 2021 2019 2018 2017 2016
Revenue 33 114 777 € 40 006 960 € 15 586 581 € 3 743 783 € 14 634 566 € 14 182 034 € 14 090 471 € 13 946 306 €
Net income -1 400 307 € -2 605 037 € -571 972 € -527 259 € -536 586 € -906 663 € -484 139 € -1 192 509 €
EBITDA 1 509 437 € 544 675 € -636 239 € 171 319 € 1 193 767 € 794 448 € 1 206 211 € 455 262 €
Net margin -4.2% -6.5% -3.7% -14.1% -3.7% -6.4% -3.4% -8.6%

Revenue and income statement

In 2024, SOCIETE FRANCAISE D'EXPLOITATION DE RESTAURANT achieves revenue of 33.1 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.4%. Significant drop of -17% vs 2023. After deducting consumption (9.0 M€), gross margin stands at 24.1 M€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.5 M€, representing 4.6% of revenue. Positive scissor effect: EBITDA margin improves by +3.2 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -1.4 M€ (-4.2% of revenue), which will impact equity.

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

33 114 777 €

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

24 077 896 €

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

1 509 437 €

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

-1 372 145 €

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

-1 400 307 €

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

4.5%

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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 -127%. 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 -42%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-127.388%

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

-42.125%

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

-1.288%

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

-13.462

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

9.2%

Solvency indicators evolution
SOCIETE FRANCAISE D'EXPLOITATION DE RESTAURANT

Sector positioning

Debt ratio
-127.39 2024
2022
2023
2024
Q1: -4.98
Med: 7.76
Q3: 65.82
Excellent +8 pts over 3 years

In 2024, the debt ratio of SOCIETE FRANCAISE D'EXPLO... (-127.39) 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
-42.12% 2024
2022
2023
2024
Q1: -3.97%
Med: 19.95%
Q3: 47.78%
Watch -6 pts over 3 years

In 2024, the financial autonomy of SOCIETE FRANCAISE D'EXPLO... (-42.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-13.46 years 2024
2022
2023
2024
Q1: -1.7 years
Med: 0.0 years
Q3: 1.37 years
Excellent -20 pts over 3 years

In 2024, the repayment capacity of SOCIETE FRANCAISE D'EXPLO... (-13.46) 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 106.65. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.

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

106.651

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

0.516

Liquidity indicators evolution
SOCIETE FRANCAISE D'EXPLOITATION DE RESTAURANT

Sector positioning

Liquidity ratio
106.65 2024
2022
2023
2024
Q1: 70.16
Med: 125.38
Q3: 186.07
Average +12 pts over 3 years

In 2024, the liquidity ratio of SOCIETE FRANCAISE D'EXPLO... (106.65) 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
0.52x 2024
2022
2023
2024
Q1: -0.15x
Med: 0.0x
Q3: 2.38x
Good +31 pts over 3 years

In 2024, the interest coverage of SOCIETE FRANCAISE D'EXPLO... (0.5x) 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: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 87 days. Excellent situation: suppliers finance 43 days of the operating cycle (retail model). Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 60 days of revenue, i.e. 5.5 M€ to permanently finance. Over 2016-2024, WCR increased by +2388%, requiring additional financing.

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

5 542 420 €

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

44 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

87 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

6 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

60 j

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

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

Comparison with sector Cafétérias et autres libres-services

Valuation estimate

Based on 698 transactions of similar company sales in 2024, the value of SOCIETE FRANCAISE D'EXPLOITATION DE RESTAURANT is estimated at 12 168 520 € (range 6 619 309€ - 20 432 205€). With an EBITDA of 1 509 437€, 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
6619k€ 12168k€ 20432k€
12 168 520 € Range: 6 619 309€ - 20 432 205€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
1 509 437 € × 5.4x
Estimation 8 147 682 €
4 013 769€ - 16 021 009€
Revenue Multiple 30%
33 114 777 € × 0.57x
Estimation 18 869 920 €
10 961 877€ - 27 784 199€

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 (Cafétérias et autres libres-services)

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

Voir toutes les statistiques du secteur Cafétérias et autres libres-services

Frequently asked questions about SOCIETE FRANCAISE D'EXPLOITATION DE RESTAURANT

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

The revenue of SOCIETE FRANCAISE D'EXPLOITATION DE RESTAURANT in 2024 is 33.1 M€.

Is SOCIETE FRANCAISE D'EXPLOITATION DE RESTAURANT profitable?

SOCIETE FRANCAISE D'EXPLOITATION DE RESTAURANT recorded a net loss in 2024.

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

The headquarters of SOCIETE FRANCAISE D'EXPLOITATION DE RESTAURANT is located in PARIS (75008), in the department Paris.

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

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

SOCIETE FRANCAISE D'EXPLOITATION DE RESTAURANT operates in the sector Cafétérias et autres libres-services (NAF code 56.10B). See the 'Sector positioning' section above to compare the company with its competitors.