STE DE RESTAURATION ET DE LOISIRS : revenue, balance sheet and financial ratios

STE DE RESTAURATION ET DE LOISIRS is a French company founded 33 years ago, specialized in the sector Restauration traditionnelle. Based in GRASSE (06130), this company of category PME shows in 2023 a revenue of 772 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 - STE DE RESTAURATION ET DE LOISIRS (SIREN 391253432)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2016
Revenue 772 263 € 751 526 € 504 799 € 426 742 € 758 009 € 749 700 € 897 223 € 876 598 € 1 022 583 €
Net income 24 226 € -4 866 € 18 497 € -1 290 € 5 332 € -36 779 € 18 781 € 67 929 € 18 348 €
EBITDA 15 618 € -16 417 € 4 160 € -29 334 € 4 071 € -40 199 € 4 547 € 65 188 € 22 357 €
Net margin 3.1% -0.6% 3.7% -0.3% 0.7% -4.9% 2.1% 7.7% 1.8%

Revenue and income statement

In 2023, STE DE RESTAURATION ET DE LOISIRS achieves revenue of 772 k€. Activity remains stable over the period (CAGR: -3.9%). Vs 2022: +3%. After deducting consumption (227 k€), gross margin stands at 545 k€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 16 k€, representing 2.0% of revenue. Positive scissor effect: EBITDA margin improves by +4.2 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 24 k€, i.e. 3.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

772 263 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

545 201 €

EBITDA (2023) ?
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

15 618 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

24 665 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

24 226 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.0%

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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 15%. 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 59%. 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 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

15.056%

Financial autonomy (2023) ?
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

58.57%

Cash flow / Revenue (2023) ?
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

1.739%

Repayment capacity (2023) ?
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

2.261

Asset age ratio (2023) ?
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

1.1%

Solvency indicators evolution
STE DE RESTAURATION ET DE LOISIRS

Sector positioning

Debt ratio
15.06 2023
2021
2022
2023
Q1: 0.2
Med: 35.0
Q3: 128.41
Good

In 2023, the debt ratio of STE DE RESTAURATION ET DE... (15.06) 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
58.57% 2023
2021
2022
2023
Q1: 5.35%
Med: 29.08%
Q3: 53.84%
Excellent +10 pts over 3 years

In 2023, the financial autonomy of STE DE RESTAURATION ET DE... (58.6%) 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
2.26 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.57 years
Q3: 3.01 years
Average +42 pts over 3 years

In 2023, the repayment capacity of STE DE RESTAURATION ET DE... (2.26) 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 302.74. 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 3.1x. Financial charges are adequately covered by operations.

Liquidity ratio (2023) ?
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

302.736

Interest coverage (2023) ?
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

3.137

Liquidity indicators evolution
STE DE RESTAURATION ET DE LOISIRS

Sector positioning

Liquidity ratio
302.74 2023
2021
2022
2023
Q1: 66.83
Med: 137.52
Q3: 259.63
Excellent +14 pts over 3 years

In 2023, the liquidity ratio of STE DE RESTAURATION ET DE... (302.74) 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
3.14x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.54x
Q3: 4.44x
Good -8 pts over 3 years

In 2023, the interest coverage of STE DE RESTAURATION ET DE... (3.1x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 72 days of revenue, i.e. 155 k€ to permanently finance.

Operating WCR (2023) ?
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

154 808 €

Customer credit (2023) ?
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 (2023) ?
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

28 j

Inventory turnover (2023) ?
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

4 j

WCR in days of revenue (2023) ?
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

72 j

WCR and payment terms evolution
STE DE RESTAURATION ET DE LOISIRS

Positioning of STE DE RESTAURATION ET DE LOISIRS in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 689 transactions of similar company sales in 2023, the value of STE DE RESTAURATION ET DE LOISIRS is estimated at 234 143 € (range 130 868€ - 397 067€). With an EBITDA of 15 618€, the sector multiple of 6.3x is applied. The price/revenue ratio is 0.66x (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 2023
689 transactions
130k€ 234k€ 397k€
234 143 € Range: 130 868€ - 397 067€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
15 618 € × 6.3x
Estimation 98 263 €
52 984€ - 204 828€
Revenue Multiple 30%
772 263 € × 0.66x
Estimation 507 308 €
298 191€ - 719 962€
Net Income Multiple 20%
24 226 € × 6.8x
Estimation 164 096 €
74 596€ - 393 324€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 689 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 STE DE RESTAURATION ET DE LOISIRS with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about STE DE RESTAURATION ET DE LOISIRS

What is the revenue of STE DE RESTAURATION ET DE LOISIRS ?

The revenue of STE DE RESTAURATION ET DE LOISIRS in 2023 is 772 k€.

Is STE DE RESTAURATION ET DE LOISIRS profitable?

Yes, STE DE RESTAURATION ET DE LOISIRS generated a net profit of 24 k€ in 2023.

Where is the headquarters of STE DE RESTAURATION ET DE LOISIRS ?

The headquarters of STE DE RESTAURATION ET DE LOISIRS is located in GRASSE (06130), in the department Alpes-Maritimes.

Where to find the tax return of STE DE RESTAURATION ET DE LOISIRS ?

The tax return of STE DE RESTAURATION ET DE LOISIRS 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 STE DE RESTAURATION ET DE LOISIRS operate?

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