SIREN : 842195760
ZER is a French company founded 7 years ago, specialized in the sector Restauration traditionnelle. Based in LAGNY-SUR-MARNE (77400), this company of category PME shows in 2025 a revenue of 350 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 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 |
|---|---|---|---|---|---|---|---|
| Revenue | 350 215 € | 369 100 € | 346 595 € | 337 177 € | 330 393 € | 238 380 € | 168 753 € |
| Net income | -19 390 € | 6 600 € | -730 € | 2 752 € | 99 706 € | 23 395 € | -2 914 € |
| EBITDA | -10 880 € | 22 848 € | 10 518 € | 22 832 € | 124 116 € | 28 070 € | 4 163 € |
| Net margin | -5.5% | 1.8% | -0.2% | 0.8% | 30.2% | 9.8% | -1.7% |
In 2025, ZER achieves revenue of 350 k€. Over the period 2019-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +12.9%. Slight decline of -5% vs 2024. After deducting consumption (134 k€), gross margin stands at 216 k€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -11 k€, representing -3.1% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -148%, reducing margin by 9.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -19 k€ (-5.5% of revenue), which will impact equity.
350 215 €
216 429 €
-10 880 €
-17 065 €
-19 390 €
-3.1%
The debt ratio (= Financial debt / Equity x 100) stands at 24%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
23.506%
14.125%
-1.838%
-3.949
22.1%
In 2025, the debt ratio of ZER (23.51) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2025, the financial autonomy of ZER (14.1%) 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 2025, the repayment capacity of ZER (-3.95) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 58.07. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
58.068
-18.566
In 2025, the liquidity ratio of ZER (58.07) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2025, the interest coverage of ZER (-18.6x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
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: 55 days. Excellent situation: suppliers finance 55 days of the operating cycle (retail model). Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-42 days): operations structurally generate cash.
-40 769 €
0 j
55 j
7 j
-42 j
Based on 557 transactions of similar company sales in 2025, the value of ZER is estimated at 193 738 € (range 120 672€ - 290 525€). The price/revenue ratio is 0.55x (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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 557 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 ZER with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of ZER in 2025 is 350 k€.
ZER recorded a net loss in 2025.
The headquarters of ZER is located in LAGNY-SUR-MARNE (77400), in the department Seine-et-Marne.
The tax return of ZER 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).
ZER operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.