SIREN : 810208447
UMESHU is a French company founded 11 years ago, specialized in the sector Restauration traditionnelle. Based in PARIS (75012), this company of category PME shows in 2021 a revenue of 102 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
| Indicator | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 102 083 € | 121 900 € | 234 152 € | 233 235 € | 237 163 € | 360 325 € |
| Net income | 42 662 € | -10 143 € | 2 757 € | 14 930 € | 20 771 € | 20 968 € |
| EBITDA | 44 845 € | -7 381 € | 5 813 € | 20 456 € | 28 208 € | 30 638 € |
| Net margin | 41.8% | -8.3% | 1.2% | 6.4% | 8.8% | 5.8% |
In 2021, UMESHU achieves revenue of 102 k€. Revenue is declining over the period 2016-2021 (CAGR: -22.3%). Significant drop of -16% vs 2020. After deducting consumption (27 k€), gross margin stands at 75 k€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 45 k€, representing 43.9% of revenue. Positive scissor effect: EBITDA margin improves by +50.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 43 k€, i.e. 41.8% of revenue. This profit can be retained or distributed to shareholders.
102 083 €
74 694 €
44 845 €
41 486 €
42 662 €
26.0%
The debt ratio (= Financial debt / Equity x 100) stands at 41%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 45.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
41.338%
25.469%
45.527%
0.647
30.4%
In 2021, the debt ratio of UMESHU (41.34) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2021, the financial autonomy of UMESHU (25.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2021, the repayment capacity of UMESHU (0.65) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 89.98. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.
89.978
0.087
In 2021, the liquidity ratio of UMESHU (89.98) 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.
In 2021, the interest coverage of UMESHU (0.1x) 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) 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: 29 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-41 days): operations structurally generate cash. Over 2016-2021, WCR increased by +91%, requiring additional financing.
-11 730 €
0 j
29 j
16 j
-41 j
Based on 663 transactions of similar company sales in 2021, the value of UMESHU is estimated at 214 821 € (range 120 041€ - 397 325€). With an EBITDA of 44 845€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.87x (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.
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This estimate is based on the analysis of 663 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare UMESHU with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of UMESHU in 2021 is 102 k€.
Yes, UMESHU generated a net profit of 43 k€ in 2021.
The headquarters of UMESHU is located in PARIS (75012), in the department Paris.
The tax return of UMESHU 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).
UMESHU operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.