SIREN : 897901880
HORSE & LION is a French company founded 5 years ago, specialized in the sector Autres services de réservation et activités connexes. Based in BREHEMONT (37130), this company of category PME shows in 2022 a revenue of 13 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
| Indicator | 2022 |
|---|---|
| Revenue | 13 167 € |
| Net income | -5 256 € |
| EBITDA | 2 615 € |
| Net margin | -39.9% |
In 2022, HORSE & LION achieves revenue of 13 k€. After deducting consumption (0 €), gross margin stands at 13 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3 k€, representing 19.9% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -5 k€ (-39.9% of revenue), which will impact equity.
13 167 €
13 167 €
2 615 €
-5 043 €
-5 256 €
18.2%
The debt ratio (= Financial debt / Equity x 100) stands at -359%. 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 -35%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 16.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 16.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
-359.309%
-35.104%
16.664%
16.354
66.4%
In 2022, the debt ratio of HORSE & LION (-359.31) 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.
In 2022, the financial autonomy of HORSE & LION (-35.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2022, the repayment capacity of HORSE & LION (16.35) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 223.58. 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 8.1x. Operating income very largely covers interest expenses: high safety margin.
223.576
8.145
In 2022, the liquidity ratio of HORSE & LION (223.58) 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.
In 2022, the interest coverage of HORSE & LION (8.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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: 36 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). WCR is negative (-38 days): operations structurally generate cash.
-1 389 €
0 j
36 j
0 j
-38 j
Based on 163 transactions of similar company sales (all years), the value of HORSE & LION is estimated at 5 740 € (range 2 202€ - 10 560€). With an EBITDA of 2 615€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.38x (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.
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This estimate is based on the analysis of 163 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 HORSE & LION with other companies in the same sector:
Voir toutes les statistiques du secteur Autres services de réservation et activités connexes
The revenue of HORSE & LION in 2022 is 13 k€.
HORSE & LION recorded a net loss in 2022.
The headquarters of HORSE & LION is located in BREHEMONT (37130), in the department Indre-et-Loire.
The tax return of HORSE & LION 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).
HORSE & LION operates in the sector Autres services de réservation et activités connexes (NAF code 79.90Z). See the 'Sector positioning' section above to compare the company with its competitors.