SIREN : 314950890
LA SAPINIERE is a French company founded 47 years ago, specialized in the sector Hôtels et hébergement similaire . Based in REMILLY-AILLICOURT (08450), this company of category PME shows in 2021 a revenue of 392 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 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 392 394 € | 426 350 € | 489 169 € | 426 647 € | 425 539 € | 465 158 € |
| Net income | 86 311 € | 23 747 € | 20 488 € | 12 307 € | 21 863 € | 36 104 € |
| EBITDA | 50 540 € | 27 093 € | 53 776 € | 42 936 € | 47 814 € | 64 818 € |
| Net margin | 22.0% | 5.6% | 4.2% | 2.9% | 5.1% | 7.8% |
In 2021, LA SAPINIERE achieves revenue of 392 k€. Activity remains stable over the period (CAGR: -3.3%). Slight decline of -8% vs 2020. After deducting consumption (135 k€), gross margin stands at 258 k€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 51 k€, representing 12.9% of revenue. Positive scissor effect: EBITDA margin improves by +6.5 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 86 k€, i.e. 22.0% of revenue. This profit can be retained or distributed to shareholders.
392 394 €
257 649 €
50 540 €
77 799 €
86 311 €
10.9%
The debt ratio (= Financial debt / Equity x 100) stands at 12%. 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 72%. 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 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 19.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
11.849%
71.76%
19.144%
0.491
19.0%
In 2021, the debt ratio of LA SAPINIERE (11.85) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2021, the financial autonomy of LA SAPINIERE (71.8%) 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.
In 2021, the repayment capacity of LA SAPINIERE (0.49) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 337.13. 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 1.8x. Coverage is limited: any activity downturn would jeopardize interest payments.
337.129
1.806
In 2021, the liquidity ratio of LA SAPINIERE (337.13) 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 2021, the interest coverage of LA SAPINIERE (1.8x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 71 days. Excellent situation: suppliers finance 67 days of the operating cycle (retail model). Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-11 days): operations structurally generate cash. Notable WCR improvement over the period (-139%), freeing up cash.
-11 835 €
4 j
71 j
21 j
-11 j
Based on 98 transactions of similar company sales
in 2021,
the value of LA SAPINIERE is estimated at
495 914 €
(range 303 286€ - 759 337€).
With an EBITDA of 50 540€, the sector multiple of 8.4x is applied.
The price/revenue ratio is 1.20x
(premium 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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 98 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 SAPINIERE with other companies in the same sector:
Voir toutes les statistiques du secteur Hôtels et hébergement similaire
The revenue of LA SAPINIERE in 2021 is 392 k€.
Yes, LA SAPINIERE generated a net profit of 86 k€ in 2021.
The headquarters of LA SAPINIERE is located in REMILLY-AILLICOURT (08450), in the department Ardennes.
The tax return of LA SAPINIERE 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 SAPINIERE 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.