SIREN : 334078573
LA DEVINIERE SARL is a French company founded 40 years ago, specialized in the sector Hôtels et hébergement similaire . Based in SAINT-JEAN-DE-LUZ (64500), this company of category PME shows in 2024 a revenue of 83 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 83 357 € | 64 116 € | 40 583 € | 30 738 € | 25 926 € | 30 392 € | 97 997 € | 125 636 € | 118 679 € |
| Net income | -12 577 € | -37 084 € | -59 788 € | -56 093 € | -84 382 € | -89 125 € | -15 125 € | 26 864 € | 14 326 € |
| EBITDA | 20 843 € | 7 117 € | -13 643 € | -6 791 € | -29 274 € | -61 597 € | -3 736 € | 22 582 € | 12 011 € |
| Net margin | -15.1% | -57.8% | -147.3% | -182.5% | -325.5% | -293.3% | -15.4% | 21.4% | 12.1% |
In 2024, LA DEVINIERE SARL achieves revenue of 83 k€. Activity remains stable over the period (CAGR: -4.3%). Vs 2023, growth of +30% (64 k€ -> 83 k€). After deducting consumption (3 k€), gross margin stands at 80 k€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 21 k€, representing 25.0% of revenue. Positive scissor effect: EBITDA margin improves by +13.9 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -13 k€ (-15.1% of revenue), which will impact equity.
83 357 €
80 458 €
20 843 €
-9 980 €
-12 577 €
25.0%
The debt ratio (= Financial debt / Equity x 100) stands at -159%. 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 -155%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 30.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 21.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
-159.166%
-154.813%
21.873%
30.186
19.8%
In 2024, the debt ratio of LA DEVINIERE SARL (-159.17) 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 2024, the financial autonomy of LA DEVINIERE SARL (-154.8%) 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 2024, the repayment capacity of LA DEVINIERE SARL (30.19) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 70.97. 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 12.5x. Operating income very largely covers interest expenses: high safety margin.
70.965
12.46
In 2024, the liquidity ratio of LA DEVINIERE SARL (70.97) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of LA DEVINIERE SARL (12.5x) 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: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. Excellent situation: suppliers finance 61 days of the operating cycle (retail model). Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 10 days of revenue, i.e. 2 k€ to permanently finance. Notable WCR improvement over the period (-81%), freeing up cash.
2 429 €
12 j
73 j
1 j
10 j
Based on 99 transactions of similar company sales
in 2024,
the value of LA DEVINIERE SARL is estimated at
79 182 €
(range 22 979€ - 146 048€).
With an EBITDA of 20 843€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.54x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 99 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 LA DEVINIERE SARL with other companies in the same sector:
Voir toutes les statistiques du secteur Hôtels et hébergement similaire
The revenue of LA DEVINIERE SARL in 2024 is 83 k€.
LA DEVINIERE SARL recorded a net loss in 2024.
The headquarters of LA DEVINIERE SARL is located in SAINT-JEAN-DE-LUZ (64500), in the department Pyrenees-Atlantiques.
The tax return of LA DEVINIERE SARL 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).
LA DEVINIERE SARL operates in the sector Hôtels et hébergement similaire (NAF code 55.10Z). See the 'Sector positioning' section above to compare the company with its competitors.