LA MAISON COURTINE : revenue, balance sheet and financial ratios

LA MAISON COURTINE is a French company founded 27 years ago, specialized in the sector Location et location-bail d'articles de loisirs et de sport . Based in JARD-SUR-MER (85520), this company of category PME shows in 2021 a revenue of 4 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 - LA MAISON COURTINE (SIREN 420111437)
Indicator 2021 2020 2019 2018 2017
Revenue 3 600 € 3 600 € 3 600 € 3 600 € 3 600 €
Net income 344 € -3 540 € 1 015 € 795 € -6 461 €
EBITDA 2 692 € 1 347 € 1 077 € 866 € -6 377 €
Net margin 9.6% -98.3% 28.2% 22.1% -179.5%

Revenue and income statement

In 2021, LA MAISON COURTINE achieves revenue of 4 k€. Activity remains stable over the period (CAGR: 0.0%). Slight decline of 0% vs 2020. After deducting consumption (0 €), gross margin stands at 4 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 74.8% of revenue. Positive scissor effect: EBITDA margin improves by +37.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 344 €, i.e. 9.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 600 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 600 €

EBITDA (2021) ?
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

2 692 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 692 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

344 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

74.8%

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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 3%. 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 97%. 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 5.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 60.9% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.999%

Financial autonomy (2021) ?
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

96.546%

Cash flow / Revenue (2021) ?
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

60.889%

Repayment capacity (2021) ?
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

5.254

Solvency indicators evolution
LA MAISON COURTINE

Sector positioning

Debt ratio
3.0 2021
2019
2020
2021
Q1: 0.0
Med: 23.03
Q3: 133.57
Good

In 2021, the debt ratio of LA MAISON COURTINE (3.00) 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
96.55% 2021
2019
2020
2021
Q1: 4.55%
Med: 30.74%
Q3: 67.11%
Excellent

In 2021, the financial autonomy of LA MAISON COURTINE (96.5%) 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
5.25 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.01 years
Q3: 2.18 years
Watch

In 2021, the repayment capacity of LA MAISON COURTINE (5.25) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 716.26. 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 68.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

716.261

Interest coverage (2021) ?
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

68.648

Liquidity indicators evolution
LA MAISON COURTINE

Sector positioning

Liquidity ratio
716.26 2021
2019
2020
2021
Q1: 85.66
Med: 203.13
Q3: 471.49
Excellent

In 2021, the liquidity ratio of LA MAISON COURTINE (716.26) 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
68.65x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 2.0x
Excellent

In 2021, the interest coverage of LA MAISON COURTINE (68.7x) 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: 595 days. Excellent situation: suppliers finance 595 days of the operating cycle (retail model). Overall, WCR represents 1367 days of revenue, i.e. 14 k€ to permanently finance. Notable WCR improvement over the period (-94%), freeing up cash.

Operating WCR (2021) ?
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

13 667 €

Customer credit (2021) ?
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 (2021) ?
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

595 j

Inventory turnover (2021) ?
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 (2021) ?
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

1367 j

WCR and payment terms evolution
LA MAISON COURTINE

Positioning of LA MAISON COURTINE in its sector

Comparison with sector Location et location-bail d'articles de loisirs et de sport

Valuation estimate

Based on 87 transactions of similar company sales (all years), the value of LA MAISON COURTINE is estimated at 3 873 € (range 824€ - 9 036€). With an EBITDA of 2 692€, the sector multiple of 2.3x is applied. The price/revenue ratio is 0.57x (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.

Estimated enterprise value 2021
87 tx
0k€ 3k€ 9k€
3 873 € Range: 824€ - 9 036€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 692 € × 2.3x
Estimation 6 174 €
827€ - 14 137€
Revenue Multiple 30%
3 600 € × 0.57x
Estimation 2 059 €
1 062€ - 4 972€
Net Income Multiple 20%
344 € × 2.5x
Estimation 843 €
459€ - 2 384€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 87 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 (Location et location-bail d'articles de loisirs et de sport )

Compare LA MAISON COURTINE with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail d'articles de loisirs et de sport

Frequently asked questions about LA MAISON COURTINE

What is the revenue of LA MAISON COURTINE ?

The revenue of LA MAISON COURTINE in 2021 is 4 k€.

Is LA MAISON COURTINE profitable?

Yes, LA MAISON COURTINE generated a net profit of 344€ in 2021.

Where is the headquarters of LA MAISON COURTINE ?

The headquarters of LA MAISON COURTINE is located in JARD-SUR-MER (85520), in the department Vendee.

Where to find the tax return of LA MAISON COURTINE ?

The tax return of LA MAISON COURTINE 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 MAISON COURTINE operate?

LA MAISON COURTINE operates in the sector Location et location-bail d'articles de loisirs et de sport (NAF code 77.21Z). See the 'Sector positioning' section above to compare the company with its competitors.