LA CABANE DU PECHEUR : revenue, balance sheet and financial ratios

LA CABANE DU PECHEUR is a French company founded 10 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in THEOULE-SUR-MER (06590), this company of category PME shows in 2019 a revenue of 379 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

Financial history - LA CABANE DU PECHEUR (SIREN 818029308)
Indicator 2019 2018 2017 2016
Revenue 378 527 € 360 963 € 280 579 € 269 970 €
Net income 43 635 € 57 146 € 1 483 € 51 538 €
EBITDA 66 568 € 81 880 € -611 € 74 217 €
Net margin 11.5% 15.8% 0.5% 19.1%

Revenue and income statement

In 2019, LA CABANE DU PECHEUR achieves revenue of 379 k€. Over the period 2016-2019, the company shows strong growth with a CAGR (compound annual growth rate) of +11.9%. Vs 2018: +5%. After deducting consumption (98 k€), gross margin stands at 281 k€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 67 k€, representing 17.6% of revenue. Warning negative scissor effect: despite revenue change (+5%), EBITDA varies by -19%, reducing margin by 5.1 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 44 k€, i.e. 11.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

378 527 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

280 950 €

EBITDA (2019) ?
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

66 568 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

56 430 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

43 635 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

17.5%

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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 102%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

101.871%

Financial autonomy (2019) ?
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

47.074%

Cash flow / Revenue (2019) ?
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

15.515%

Repayment capacity (2019) ?
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

2.009

Asset age ratio (2019) ?
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

62.4%

Solvency indicators evolution
LA CABANE DU PECHEUR

Sector positioning

Debt ratio
101.87 2019
2017
2018
2019
Q1: 0.0
Med: 20.52
Q3: 132.62
Average -7 pts over 3 years

In 2019, the debt ratio of LA CABANE DU PECHEUR (101.87) 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
47.07% 2019
2017
2018
2019
Q1: 2.71%
Med: 28.67%
Q3: 60.67%
Good -11 pts over 3 years

In 2019, the financial autonomy of LA CABANE DU PECHEUR (47.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
2.01 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 1.9 years
Average

In 2019, the repayment capacity of LA CABANE DU PECHEUR (2.01) 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 282.19. 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 4.1x. Financial charges are adequately covered by operations.

Liquidity ratio (2019) ?
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

282.189

Interest coverage (2019) ?
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

4.068

Liquidity indicators evolution
LA CABANE DU PECHEUR

Sector positioning

Liquidity ratio
282.19 2019
2017
2018
2019
Q1: 64.19
Med: 138.0
Q3: 272.05
Excellent +51 pts over 3 years

In 2019, the liquidity ratio of LA CABANE DU PECHEUR (282.19) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
4.07x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 2.69x
Excellent +50 pts over 3 years

In 2019, the interest coverage of LA CABANE DU PECHEUR (4.1x) 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) 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: 4 days. Favorable situation: supplier credit is longer than customer credit by 4 days. WCR is negative (-10 days): operations structurally generate cash. Over 2016-2019, WCR increased by +90%, requiring additional financing.

Operating WCR (2019) ?
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

-10 394 €

Customer credit (2019) ?
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 (2019) ?
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

4 j

Inventory turnover (2019) ?
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

0 j

WCR in days of revenue (2019) ?
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

-10 j

WCR and payment terms evolution
LA CABANE DU PECHEUR

Positioning of LA CABANE DU PECHEUR in its sector

Comparison with sector Autres activités récréatives et de loisirs

Valuation estimate

Based on 114 transactions of similar company sales (all years), the value of LA CABANE DU PECHEUR is estimated at 319 130 € (range 175 359€ - 550 721€). With an EBITDA of 66 568€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.72x (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 2019
114 transactions
175k€ 319k€ 550k€
319 130 € Range: 175 359€ - 550 721€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
66 568 € × 5.1x
Estimation 339 451 €
196 475€ - 530 261€
Revenue Multiple 30%
378 527 € × 0.72x
Estimation 273 057 €
125 905€ - 518 794€
Net Income Multiple 20%
43 635 € × 7.7x
Estimation 337 438 €
196 751€ - 649 760€
How is this estimate calculated?

This estimate is based on the analysis of 114 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 (Autres activités récréatives et de loisirs)

Compare LA CABANE DU PECHEUR with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs

Frequently asked questions about LA CABANE DU PECHEUR

What is the revenue of LA CABANE DU PECHEUR ?

The revenue of LA CABANE DU PECHEUR in 2019 is 379 k€.

Is LA CABANE DU PECHEUR profitable?

Yes, LA CABANE DU PECHEUR generated a net profit of 44 k€ in 2019.

Where is the headquarters of LA CABANE DU PECHEUR ?

The headquarters of LA CABANE DU PECHEUR is located in THEOULE-SUR-MER (06590), in the department Alpes-Maritimes.

Where to find the tax return of LA CABANE DU PECHEUR ?

The tax return of LA CABANE DU PECHEUR 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 LA CABANE DU PECHEUR operate?

LA CABANE DU PECHEUR operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.