AU FIL DES LACS : revenue, balance sheet and financial ratios

AU FIL DES LACS is a French company founded 4 years ago, specialized in the sector Hébergement touristique et autre hébergement de courte durée . Based in PRECY-SAINT-MARTIN (10500), this company of category PME shows in 2025 a revenue of 23 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 - AU FIL DES LACS (SIREN 901236513)
Indicator 2025 2024 2023 2022
Revenue 22 527 € 25 389 € 39 658 € 27 376 €
Net income 319 € -3 242 € 3 202 € -1 941 €
EBITDA -5 523 € -4 143 € 4 344 € -989 €
Net margin 1.4% -12.8% 8.1% -7.1%

Revenue and income statement

In 2025, AU FIL DES LACS achieves revenue of 23 k€. Revenue is declining over the period 2022-2025 (CAGR: -6.3%). Significant drop of -11% vs 2024. After deducting consumption (2 k€), gross margin stands at 21 k€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -6 k€, representing -24.5% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -33%, reducing margin by 8.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 319 €, i.e. 1.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

22 527 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

20 985 €

EBITDA (2025) ?
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

-5 523 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-6 682 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

319 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-24.5%

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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 96%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

95.851%

Financial autonomy (2025) ?
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

13.064%

Cash flow / Revenue (2025) ?
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

6.61%

Repayment capacity (2025) ?
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

1.505

Asset age ratio (2025) ?
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

55.7%

Solvency indicators evolution
AU FIL DES LACS

Sector positioning

Debt ratio
95.85 2025
2023
2024
2025
Q1: 0.0
Med: 8.53
Q3: 78.7
Average +23 pts over 3 years

In 2025, the debt ratio of AU FIL DES LACS (95.85) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
13.06% 2025
2023
2024
2025
Q1: 0.0%
Med: 14.37%
Q3: 49.66%
Average -11 pts over 3 years

In 2025, the financial autonomy of AU FIL DES LACS (13.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
1.5 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 2.13 years
Average +16 pts over 3 years

In 2025, the repayment capacity of AU FIL DES LACS (1.50) 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 51.54. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

51.536

Interest coverage (2025) ?
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

0.0

Liquidity indicators evolution
AU FIL DES LACS

Sector positioning

Liquidity ratio
51.54 2025
2023
2024
2025
Q1: 51.81
Med: 150.57
Q3: 482.77
Watch -5 pts over 3 years

In 2025, the liquidity ratio of AU FIL DES LACS (51.54) 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.

Interest coverage
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 3.93x
Average

In 2025, the interest coverage of AU FIL DES LACS (0.0x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 148 days. Excellent situation: suppliers finance 144 days of the operating cycle (retail model). Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 126 days of revenue, i.e. 8 k€ to permanently finance. Over 2022-2025, WCR increased by +719689%, requiring additional financing.

Operating WCR (2025) ?
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

7 882 €

Customer credit (2025) ?
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

4 j

Supplier credit (2025) ?
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

148 j

Inventory turnover (2025) ?
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

11 j

WCR in days of revenue (2025) ?
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

126 j

WCR and payment terms evolution
AU FIL DES LACS

Positioning of AU FIL DES LACS in its sector

Comparison with sector Hébergement touristique et autre hébergement de courte durée

Valuation estimate

Based on 261 transactions of similar company sales (all years), the value of AU FIL DES LACS is estimated at 10 883 € (range 7 167€ - 19 967€). The price/revenue ratio is 0.75x (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 2025
261 transactions
7k€ 10k€ 19k€
10 883 € Range: 7 167€ - 19 967€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
22 527 € × 0.75x
Estimation 16 840 €
11 498€ - 30 647€
Net Income Multiple 20%
319 € × 6.1x
Estimation 1 950 €
672€ - 3 948€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 261 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 (Hébergement touristique et autre hébergement de courte durée )

Compare AU FIL DES LACS with other companies in the same sector:

Voir toutes les statistiques du secteur Hébergement touristique et autre hébergement de courte durée

Frequently asked questions about AU FIL DES LACS

What is the revenue of AU FIL DES LACS ?

The revenue of AU FIL DES LACS in 2025 is 23 k€.

Is AU FIL DES LACS profitable?

Yes, AU FIL DES LACS generated a net profit of 319€ in 2025.

Where is the headquarters of AU FIL DES LACS ?

The headquarters of AU FIL DES LACS is located in PRECY-SAINT-MARTIN (10500), in the department Aube.

Where to find the tax return of AU FIL DES LACS ?

The tax return of AU FIL DES LACS 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 AU FIL DES LACS operate?

AU FIL DES LACS operates in the sector Hébergement touristique et autre hébergement de courte durée (NAF code 55.20Z). See the 'Sector positioning' section above to compare the company with its competitors.