Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SP RESTAURATION : revenue, balance sheet and financial ratios

SP RESTAURATION is a French company founded 17 years ago, specialized in the sector Restauration traditionnelle. Based in CHALONS-EN-CHAMPAGNE (51000), this company of category PME has financial data available below. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SP RESTAURATION (SIREN 508200003)
Indicator 2018 2017
Revenue N/C N/C
Net income 0 € 0 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2018, SP RESTAURATION records a net loss of 0 €. This deficit will reduce equity on the balance sheet.

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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 49%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

48.76%

Financial autonomy (2018) ?
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

28.498%

Asset age ratio (2018) ?
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

53.3%

Solvency indicators evolution
SP RESTAURATION

Sector positioning

Debt ratio
48.76 2018
2017
2018
Q1: 0.41
Med: 37.74
Q3: 166.92
Average

In 2018, the debt ratio of SP RESTAURATION (48.76) 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
28.5% 2018
2017
2018
Q1: 8.61%
Med: 33.05%
Q3: 59.12%
Average -11 pts over 2 years

In 2018, the financial autonomy of SP RESTAURATION (28.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 79.12. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

79.118

Liquidity indicators evolution
SP RESTAURATION

Sector positioning

Liquidity ratio
79.12 2018
2017
2018
Q1: 47.03
Med: 96.67
Q3: 181.96
Average

In 2018, the liquidity ratio of SP RESTAURATION (79.12) 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.

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: 245 days. Excellent situation: suppliers finance 245 days of the operating cycle (retail model).

Operating WCR (2018) ?
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

0 €

Customer credit (2018) ?
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 (2018) ?
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

245 j

Inventory turnover (2018) ?
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 and payment terms evolution
SP RESTAURATION

Positioning of SP RESTAURATION in its sector

Comparison with sector Restauration traditionnelle

Similar companies (Restauration traditionnelle)

Compare SP RESTAURATION with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about SP RESTAURATION

What is the revenue of SP RESTAURATION ?

The revenue of SP RESTAURATION is not publicly disclosed (confidential accounts filed with INPI).

Is SP RESTAURATION profitable?

Profitability information is not publicly available.

Where is the headquarters of SP RESTAURATION ?

The headquarters of SP RESTAURATION is located in CHALONS-EN-CHAMPAGNE (51000), in the department Marne.

Where to find the tax return of SP RESTAURATION ?

The tax return of SP 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 SP RESTAURATION operate?

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