SOFRA : revenue, balance sheet and financial ratios

SOFRA is a French company founded 20 years ago, specialized in the sector Restauration traditionnelle. Based in MARSEILLE (13012), this company of category PME shows in 2025 a revenue of 189 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 - SOFRA (SIREN 487729063)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 189 486 € 195 059 € 189 343 € 196 644 € 175 895 € 42 452 € N/C 151 082 € 398 814 €
Net income -17 341 € -9 457 € -27 837 € -23 555 € -22 399 € -22 580 € -60 € 77 468 € 23 742 €
EBITDA -3 693 € 5 483 € -13 187 € -8 258 € -7 449 € -15 860 € -231 € -11 149 € 24 461 €
Net margin -9.2% -4.8% -14.7% -12.0% -12.7% -53.2% N/C 51.3% 6.0%

Revenue and income statement

Im Jahr 2025 erzielt SOFRA einen Umsatz von 189 k€. Der Umsatz geht im Zeitraum 2017-2025 zurück (CAGR: -8.9%). Leichter Rückgang von -3% vs 2024. Nach Abzug des Verbrauchs (99 k€) beträgt die Bruttomarge 91 k€, d.h. eine Rate von 48%. Dieses Verhältnis misst die Fähigkeit, aus der Geschäftstätigkeit Wert zu schaffen. EBITDA (= Bruttomarge - Personalkosten - Steuern) erreicht -4 k€, was -1.9% des Umsatzes entspricht. Warnung negativer Schereneffekt: Trotz Umsatzveränderung (-3%) variiert EBITDA um -167%, was die Marge um 4.8 Punkte reduziert. Negatives EBITDA bedeutet, dass der Betrieb die laufenden Kosten nicht deckt. Das Nettoergebnis ist negativ bei -17 k€ (-9.2% des Umsatzes).

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

189 486 €

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

90 929 €

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

-3 693 €

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

-17 184 €

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

-17 341 €

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

-1.9%

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Assets

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Liabilities

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Solvency and debt ratios

Die Verschuldungsquote (= Finanzschulden / Eigenkapital x 100) beträgt 28%. Dieses niedrige Niveau spiegelt eine solide Finanzstruktur wider. Die finanzielle Autonomie (= Eigenkapital / Bilanzsumme x 100) erreicht 11%. Geringe Autonomie: Das Unternehmen ist stark von externer Finanzierung abhängig.

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

27.997%

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

10.71%

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

-1.435%

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

-4.7

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

20.8%

Solvency indicators evolution
SOFRA

Sector positioning

Verschuldungsgrad
28.0 2025
2023
2024
2025
Q1: 3.47
Med: 26.36
Q3: 95.24
Average -17 pts over 3 years

Im Jahr 2025 liegt über dem Median der Branche das verschuldungsgrad von SOFRA (28.00). Dieses Verhältnis misst das Gewicht der Schulden im Verhältnis zum Eigenkapital. Eine Reduzierung könnte die finanzielle Stärke verbessern.

Finanzielle Autonomie
10.71% 2025
2023
2024
2025
Q1: 11.54%
Med: 38.81%
Q3: 63.35%
Average -43 pts over 3 years

Im Jahr 2025 liegt unter dem Median der Branche das finanzielle autonomie von SOFRA (10.7%). Dieses Verhältnis stellt den Anteil des Eigenkapitals an der Gesamtfinanzierung dar. Eine Verbesserung würde die Wettbewerbsposition stärken.

Rückzahlungsfähigkeit
-4.7 ans 2025
2023
2024
2025
Q1: 0.0 ans
Med: 0.55 ans
Q3: 2.33 ans
Ausgezeichnet

Im Jahr 2025 liegt in den unteren 25% der Branche, was positiv ist das rückzahlungsfähigkeit von SOFRA (-4.7 an). Dieses Verhältnis gibt die Anzahl der Jahre an, die zur Rückzahlung der Schulden mit dem Cashflow benötigt werden. Eine kurze Kapazität spiegelt kontrollierte Schulden und gute Cashflow-Generierung wider.

Liquidity ratios

Die Liquiditätsquote beträgt 58.51. Das Unternehmen verfügt über 2€ liquide Mittel für jeden 1€ kurzfristiger Schulden.

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

58.513

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

-4.63

Liquidity indicators evolution
SOFRA

Sector positioning

Liquiditätsquote
58.51 2025
2023
2024
2025
Q1: 77.62
Med: 152.17
Q3: 276.98
Beobachten -8 pts over 3 years

Im Jahr 2025 liegt in den unteren 25% der Branche das liquiditätsquote von SOFRA (58.51). Dieses Verhältnis misst die Fähigkeit, kurzfristige Schulden mit Umlaufvermögen zu decken. Ein Verhältnis unter 1 kann auf potenzielle Liquiditätsspannungen hinweisen.

Zinsdeckung
-4.63x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.76x
Q3: 4.88x
Average

Im Jahr 2025 liegt unter dem Median der Branche das zinsdeckung von SOFRA (-4.6x). Dieses Verhältnis gibt an, wie oft das Betriebsergebnis die Zinsaufwendungen deckt. Eine Verbesserung würde die Wettbewerbsposition stärken.

Working capital requirement (WCR) and payment terms

Der Betriebskapitalbedarf (WCR) misst die zeitliche Lücke. Durchschnittliche Kundenzahlungsfrist: 0 Tage. Lieferantenfrist: 9 Tage. Günstige Situation. Die Bestandsumschlagsdauer beträgt 64 Tage. WCR ist negativ (-61 Tage): Der Betrieb generiert strukturell Liquidität.

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

-32 338 €

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

0 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

9 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

64 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

-61 j

WCR and payment terms evolution
SOFRA

Positioning of SOFRA in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 557 transactions of similar company sales in 2025, the value of SOFRA is estimated at 104 823 € (range 65 290€ - 157 190€). The price/revenue ratio is 0.55x (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 2025
557 transactions
65k€ 104k€ 157k€
104 823 € Range: 65 290€ - 157 190€
NAF 5 année 2025

Valuation method used

Revenue Multiple
189 486 € × 0.55x = 104 824 €
Range: 65 291€ - 157 190€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 557 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 SOFRA with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about SOFRA

What is the revenue of SOFRA ?

The revenue of SOFRA in 2025 is 189 k€.

Is SOFRA profitable?

SOFRA recorded a net loss in 2025.

Where is the headquarters of SOFRA ?

The headquarters of SOFRA is located in MARSEILLE (13012), in the department Bouches-du-Rhone.

Where to find the tax return of SOFRA ?

The tax return of SOFRA 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 SOFRA operate?

SOFRA operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.