AU ROYAUME DE LA PECHE : revenue, balance sheet and financial ratios

AU ROYAUME DE LA PECHE is a French company founded 28 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in BOE (47550), this company of category PME shows in 2023 a revenue of 392 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 ROYAUME DE LA PECHE (SIREN 417816659)
Indicator 2023 2022 2021 2019 2018 2017
Revenue 391 945 € 369 533 € 321 794 € 327 827 € 259 747 € 262 886 €
Net income 23 157 € 18 841 € 15 733 € 3 232 € -13 206 € -7 427 €
EBITDA 23 250 € 18 606 € 12 781 € 2 454 € -13 462 € -3 060 €
Net margin 5.9% 5.1% 4.9% 1.0% -5.1% -2.8%

Revenue and income statement

In 2023, AU ROYAUME DE LA PECHE achieves revenue of 392 k€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +6.9%. Vs 2022: +6%. After deducting consumption (229 k€), gross margin stands at 163 k€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 23 k€, representing 5.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 23 k€, i.e. 5.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

391 945 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

163 420 €

EBITDA (2023) ?
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

23 250 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

23 142 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

23 157 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.9%

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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 14%. 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 65%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

14.312%

Financial autonomy (2023) ?
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

64.652%

Cash flow / Revenue (2023) ?
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

5.95%

Repayment capacity (2023) ?
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

0.847

Asset age ratio (2023) ?
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

3.0%

Solvency indicators evolution
AU ROYAUME DE LA PECHE

Sector positioning

Debt ratio
14.31 2023
2021
2022
2023
Q1: 9.97
Med: 41.27
Q3: 119.84
Good -10 pts over 3 years

In 2023, the debt ratio of AU ROYAUME DE LA PECHE (14.31) 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
64.65% 2023
2021
2022
2023
Q1: 16.35%
Med: 38.52%
Q3: 59.21%
Excellent +5 pts over 3 years

In 2023, the financial autonomy of AU ROYAUME DE LA PECHE (64.7%) 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
0.85 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 1.11 years
Q3: 3.35 years
Good -20 pts over 3 years

In 2023, the repayment capacity of AU ROYAUME DE LA PECHE (0.85) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 375.07. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2023) ?
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

375.066

Interest coverage (2023) ?
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

0.731

Liquidity indicators evolution
AU ROYAUME DE LA PECHE

Sector positioning

Liquidity ratio
375.07 2023
2021
2022
2023
Q1: 164.92
Med: 254.92
Q3: 405.65
Good +5 pts over 3 years

In 2023, the liquidity ratio of AU ROYAUME DE LA PECHE (375.07) 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
0.73x 2023
2021
2022
2023
Q1: 0.0x
Med: 1.33x
Q3: 6.47x
Average -19 pts over 3 years

In 2023, the interest coverage of AU ROYAUME DE LA PECHE (0.7x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. Excellent situation: suppliers finance 51 days of the operating cycle (retail model). Inventory turnover is 119 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 110 days of revenue, i.e. 120 k€ to permanently finance. Over 2017-2023, WCR increased by +53%, requiring additional financing.

Operating WCR (2023) ?
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

120 284 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

51 j

Inventory turnover (2023) ?
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

119 j

WCR in days of revenue (2023) ?
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

110 j

WCR and payment terms evolution
AU ROYAUME DE LA PECHE

Positioning of AU ROYAUME DE LA PECHE in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Based on 239 transactions of similar company sales (all years), the value of AU ROYAUME DE LA PECHE is estimated at 93 872 € (range 43 066€ - 164 482€). With an EBITDA of 23 250€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.28x (conservative valuation). 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 2023
239 transactions
43k€ 93k€ 164k€
93 872 € Range: 43 066€ - 164 482€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
23 250 € × 3.4x
Estimation 78 893 €
31 514€ - 137 169€
Revenue Multiple 30%
391 945 € × 0.28x
Estimation 110 839 €
63 141€ - 192 087€
Net Income Multiple 20%
23 157 € × 4.6x
Estimation 105 868 €
41 836€ - 191 359€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 239 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 (Commerce de détail d'articles de sport en magasin spécialisé)

Compare AU ROYAUME DE LA PECHE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé

Frequently asked questions about AU ROYAUME DE LA PECHE

What is the revenue of AU ROYAUME DE LA PECHE ?

The revenue of AU ROYAUME DE LA PECHE in 2023 is 392 k€.

Is AU ROYAUME DE LA PECHE profitable?

Yes, AU ROYAUME DE LA PECHE generated a net profit of 23 k€ in 2023.

Where is the headquarters of AU ROYAUME DE LA PECHE ?

The headquarters of AU ROYAUME DE LA PECHE is located in BOE (47550), in the department Lot-et-Garonne.

Where to find the tax return of AU ROYAUME DE LA PECHE ?

The tax return of AU ROYAUME DE LA PECHE 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 ROYAUME DE LA PECHE operate?

AU ROYAUME DE LA PECHE operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.