TECHNIQUE DE RESTAURATION PICARDE : revenue, balance sheet and financial ratios

TECHNIQUE DE RESTAURATION PICARDE is a French company founded 29 years ago, specialized in the sector Restauration de type rapide. Based in SAINT-MAXIMIN (60740), this company of category PME shows in 2017 a revenue of 651 k€. 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 - TECHNIQUE DE RESTAURATION PICARDE (SIREN 411648025)
Indicator 2017 2016
Revenue 650 775 € 746 550 €
Net income -64 057 € -7 220 €
EBITDA -15 779 € 743 €
Net margin -9.8% -1.0%

Revenue and income statement

In 2017, TECHNIQUE DE RESTAURATION PICARDE achieves revenue of 651 k€. Significant drop of -13% vs 2016. After deducting consumption (363 k€), gross margin stands at 288 k€, i.e. a rate of 44%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -16 k€, representing -2.4% of revenue. Warning negative scissor effect: despite revenue change (-13%), EBITDA varies by -2224%, reducing margin by 2.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -64 k€ (-9.8% of revenue), which will impact equity.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

650 775 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

288 100 €

EBITDA (2017) ?
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

-15 779 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-26 661 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-64 057 €

EBITDA margin (2017) ?
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 -65%. 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 -30%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-64.594%

Financial autonomy (2017) ?
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

-29.892%

Cash flow / Revenue (2017) ?
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

-8.052%

Repayment capacity (2017) ?
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

-0.592

Asset age ratio (2017) ?
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

11.5%

Solvency indicators evolution
TECHNIQUE DE RESTAURATION PICARDE

Sector positioning

Debt ratio
-64.59 2017
2016
2017
Q1: 0.0
Med: 28.67
Q3: 178.03
Excellent -46 pts over 2 years

In 2017, the debt ratio of TECHNIQUE DE RESTAURATION... (-64.59) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-29.89% 2017
2016
2017
Q1: 4.01%
Med: 27.98%
Q3: 56.69%
Average

In 2017, the financial autonomy of TECHNIQUE DE RESTAURATION... (-29.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-0.59 years 2017
2016
2017
Q1: 0.0 years
Med: 0.05 years
Q3: 2.05 years
Excellent -50 pts over 2 years

In 2017, the repayment capacity of TECHNIQUE DE RESTAURATION... (-0.59) 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 80.53. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

80.525

Interest coverage (2017) ?
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

-18.911

Liquidity indicators evolution
TECHNIQUE DE RESTAURATION PICARDE

Sector positioning

Liquidity ratio
80.53 2017
2016
2017
Q1: 39.19
Med: 87.21
Q3: 158.09
Average -14 pts over 2 years

In 2017, the liquidity ratio of TECHNIQUE DE RESTAURATION... (80.53) 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.

Interest coverage
-18.91x 2017
2016
2017
Q1: 0.0x
Med: 0.18x
Q3: 4.36x
Average -50 pts over 2 years

In 2017, the interest coverage of TECHNIQUE DE RESTAURATION... (-18.9x) 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: 49 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 19 days of revenue, i.e. 34 k€ to permanently finance.

Operating WCR (2017) ?
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

33 639 €

Customer credit (2017) ?
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

49 j

Supplier credit (2017) ?
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

54 j

Inventory turnover (2017) ?
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

10 j

WCR in days of revenue (2017) ?
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

19 j

WCR and payment terms evolution
TECHNIQUE DE RESTAURATION PICARDE

Positioning of TECHNIQUE DE RESTAURATION PICARDE in its sector

Comparison with sector Restauration de type rapide

Valuation estimate

Based on 1033 transactions of similar company sales in 2017, the value of TECHNIQUE DE RESTAURATION PICARDE is estimated at 443 438 € (range 289 932€ - 630 658€). The price/revenue ratio is 0.68x (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 2017
1033 transactions
289k€ 443k€ 630k€
443 438 € Range: 289 932€ - 630 658€
NAF 5 année 2017

Valuation method used

Revenue Multiple
650 775 € × 0.68x = 443 438 €
Range: 289 932€ - 630 659€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 1033 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 TECHNIQUE DE RESTAURATION PICARDE with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration de type rapide

Frequently asked questions about TECHNIQUE DE RESTAURATION PICARDE

What is the revenue of TECHNIQUE DE RESTAURATION PICARDE ?

The revenue of TECHNIQUE DE RESTAURATION PICARDE in 2017 is 651 k€.

Is TECHNIQUE DE RESTAURATION PICARDE profitable?

TECHNIQUE DE RESTAURATION PICARDE recorded a net loss in 2017.

Where is the headquarters of TECHNIQUE DE RESTAURATION PICARDE ?

The headquarters of TECHNIQUE DE RESTAURATION PICARDE is located in SAINT-MAXIMIN (60740), in the department Oise.

Where to find the tax return of TECHNIQUE DE RESTAURATION PICARDE ?

The tax return of TECHNIQUE DE RESTAURATION PICARDE 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 TECHNIQUE DE RESTAURATION PICARDE operate?

TECHNIQUE DE RESTAURATION PICARDE 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.