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SOCIETE ITALIENNE DE RESTAURATION : revenue, balance sheet and financial ratios

SOCIETE ITALIENNE DE RESTAURATION is a French company founded 17 years ago, specialized in the sector Restauration de type rapide. Based in PARIS (75016), this company of category PME shows in 2016 a revenue of 451 k€. 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 ITALIENNE DE RESTAURATION (SIREN 511057044)
Indicator 2016
Revenue 450 941 €
Net income 141 785 €
EBITDA -45 528 €
Net margin 31.4%

Revenue and income statement

In 2016, SOCIETE ITALIENNE DE RESTAURATION achieves revenue of 451 k€. After deducting consumption (165 k€), gross margin stands at 286 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -46 k€, representing -10.1% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 142 k€, i.e. 31.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

450 941 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

285 559 €

EBITDA (2016) ?
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

-45 528 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-64 555 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

141 785 €

EBITDA margin (2016) ?
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 19%. 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 78%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

18.814%

Financial autonomy (2016) ?
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

77.723%

Cash flow / Revenue (2016) ?
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

-13.286%

Repayment capacity (2016) ?
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

-2.114

Asset age ratio (2016) ?
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

45.9%

Solvency indicators evolution
SOCIETE ITALIENNE DE RESTAURATION

Sector positioning

Debt ratio
18.81 2016
2016
Q1: 0.0
Med: 29.18
Q3: 195.78
Good

In 2016, the debt ratio of SOCIETE ITALIENNE DE REST... (18.81) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
77.72% 2016
2016
Q1: 4.22%
Med: 28.43%
Q3: 58.01%
Excellent

In 2016, the financial autonomy of SOCIETE ITALIENNE DE REST... (77.7%) 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
-2.11 years 2016
2016
Q1: 0.0 years
Med: 0.09 years
Q3: 2.19 years
Excellent

In 2016, the repayment capacity of SOCIETE ITALIENNE DE REST... (-2.11) 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 595.11. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2016) ?
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

595.106

Interest coverage (2016) ?
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

-103.523

Liquidity indicators evolution
SOCIETE ITALIENNE DE RESTAURATION

Sector positioning

Liquidity ratio
595.11 2016
2016
Q1: 34.26
Med: 81.42
Q3: 152.94
Excellent

In 2016, the liquidity ratio of SOCIETE ITALIENNE DE REST... (595.11) 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
-103.52x 2016
2016
Q1: 0.0x
Med: 0.27x
Q3: 5.72x
Average

In 2016, the interest coverage of SOCIETE ITALIENNE DE REST... (-103.5x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Overall, WCR represents 77 days of revenue, i.e. 97 k€ to permanently finance.

Operating WCR (2016) ?
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

96 880 €

Customer credit (2016) ?
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 (2016) ?
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

31 j

Inventory turnover (2016) ?
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 (2016) ?
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

77 j

WCR and payment terms evolution
SOCIETE ITALIENNE DE RESTAURATION

Positioning of SOCIETE ITALIENNE DE RESTAURATION in its sector

Comparison with sector Restauration de type rapide

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (24 transactions). This range of 451 532€ to 835 715€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2016
Indicative
451k€ 692k€ 835k€
692 534 € Range: 451 532€ - 835 715€
NAF 5 année 2016
How is this estimate calculated?

This estimate is based on the analysis of 24 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 de type rapide)

Compare SOCIETE ITALIENNE DE RESTAURATION with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration de type rapide

Frequently asked questions about SOCIETE ITALIENNE DE RESTAURATION

What is the revenue of SOCIETE ITALIENNE DE RESTAURATION ?

The revenue of SOCIETE ITALIENNE DE RESTAURATION in 2016 is 451 k€.

Is SOCIETE ITALIENNE DE RESTAURATION profitable?

Yes, SOCIETE ITALIENNE DE RESTAURATION generated a net profit of 142 k€ in 2016.

Where is the headquarters of SOCIETE ITALIENNE DE RESTAURATION ?

The headquarters of SOCIETE ITALIENNE DE RESTAURATION is located in PARIS (75016), in the department Paris.

Where to find the tax return of SOCIETE ITALIENNE DE RESTAURATION ?

The tax return of SOCIETE ITALIENNE DE RESTAURATION 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 ITALIENNE DE RESTAURATION operate?

SOCIETE ITALIENNE DE RESTAURATION operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.