SUD EST RESTAURATION S E R : revenue, balance sheet and financial ratios

SUD EST RESTAURATION S E R is a French company founded 33 years ago, specialized in the sector Restauration collective sous contrat. Based in MANZIAT (01570), this company of category ETI shows in 2024 a revenue of 29.9 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 - SUD EST RESTAURATION S E R (SIREN 390703890)
Indicator 2024 2023 2022 2021 2020 2019 2018 2018 2017 2016
Revenue 29 916 999 € 26 376 750 € 23 394 153 € 21 886 487 € 20 064 236 € 20 627 808 € N/C N/C 17 596 580 € N/C
Net income 451 685 € -1 908 € -226 916 € 274 549 € 221 089 € 253 303 € 580 728 € 99 234 € 510 393 € 514 740 €
EBITDA 727 025 € 100 958 € -31 601 € 582 939 € 538 938 € 584 374 € N/C N/C 759 379 € N/C
Net margin 1.5% -0.0% -1.0% 1.3% 1.1% 1.2% N/C N/C 2.9% N/C

Revenue and income statement

In 2024, SUD EST RESTAURATION S E R achieves revenue of 29.9 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.9%. Vs 2023, growth of +13% (26.4 M€ -> 29.9 M€). After deducting consumption (13.5 M€), gross margin stands at 16.5 M€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 727 k€, representing 2.4% of revenue. Positive scissor effect: EBITDA margin improves by +2.0 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 452 k€, i.e. 1.5% of revenue. This profit can be retained or distributed to shareholders.

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

29 916 999 €

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

16 450 466 €

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

727 025 €

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

526 407 €

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

451 685 €

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

2.4%

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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 6%. 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 50%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

5.987%

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

50.282%

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

1.89%

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

0.428

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

36.5%

Solvency indicators evolution
SUD EST RESTAURATION S E R

Sector positioning

Debt ratio
5.99 2024
2022
2023
2024
Q1: 0.0
Med: 7.33
Q3: 69.81
Good +16 pts over 3 years

In 2024, the debt ratio of SUD EST RESTAURATION S E R (5.99) 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
50.28% 2024
2022
2023
2024
Q1: 6.93%
Med: 27.53%
Q3: 48.34%
Excellent

In 2024, the financial autonomy of SUD EST RESTAURATION S E R (50.3%) 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
0.43 years 2024
2022
2023
2024
Q1: -0.0 years
Med: 0.1 years
Q3: 1.29 years
Average +32 pts over 3 years

In 2024, the repayment capacity of SUD EST RESTAURATION S E R (0.43) 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 205.13. 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 2.7x. Financial charges are adequately covered by operations.

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

205.128

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

2.744

Liquidity indicators evolution
SUD EST RESTAURATION S E R

Sector positioning

Liquidity ratio
205.13 2024
2022
2023
2024
Q1: 108.64
Med: 149.62
Q3: 215.86
Good

In 2024, the liquidity ratio of SUD EST RESTAURATION S E R (205.13) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
2.74x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.73x
Q3: 7.06x
Good +33 pts over 3 years

In 2024, the interest coverage of SUD EST RESTAURATION S E R (2.7x) 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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. The company must finance 17 days of gap between collections and payments. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 33 days of revenue, i.e. 2.8 M€ to permanently finance.

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

2 783 478 €

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

47 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

30 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

5 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

33 j

WCR and payment terms evolution
SUD EST RESTAURATION S E R

Positioning of SUD EST RESTAURATION S E R in its sector

Comparison with sector Restauration collective sous contrat

Valuation estimate

Based on 204 transactions of similar company sales (all years), the value of SUD EST RESTAURATION S E R is estimated at 8 433 135 € (range 4 719 624€ - 12 854 615€). With an EBITDA of 727 025€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.64x (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
204 transactions
4719k€ 8433k€ 12854k€
8 433 135 € Range: 4 719 624€ - 12 854 615€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
727 025 € × 5.5x
Estimation 4 031 191 €
1 987 028€ - 7 111 020€
Revenue Multiple 30%
29 916 999 € × 0.64x
Estimation 19 023 736 €
11 300 280€ - 26 453 928€
Net Income Multiple 20%
451 685 € × 7.9x
Estimation 3 552 095 €
1 680 133€ - 6 814 634€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 204 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 collective sous contrat)

Compare SUD EST RESTAURATION S E R with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration collective sous contrat

Frequently asked questions about SUD EST RESTAURATION S E R

What is the revenue of SUD EST RESTAURATION S E R ?

The revenue of SUD EST RESTAURATION S E R in 2024 is 29.9 M€.

Is SUD EST RESTAURATION S E R profitable?

Yes, SUD EST RESTAURATION S E R generated a net profit of 452 k€ in 2024.

Where is the headquarters of SUD EST RESTAURATION S E R ?

The headquarters of SUD EST RESTAURATION S E R is located in MANZIAT (01570), in the department Ain.

Where to find the tax return of SUD EST RESTAURATION S E R ?

The tax return of SUD EST RESTAURATION S E R 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 SUD EST RESTAURATION S E R operate?

SUD EST RESTAURATION S E R operates in the sector Restauration collective sous contrat (NAF code 56.29A). See the 'Sector positioning' section above to compare the company with its competitors.