Employees: 12 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1992-07-01 (33 years)Status: ActiveBusiness sector: Hôtels et hébergement similaire Location: TIGNES (73320), Savoie
L'AIGUILLE PERCEE : revenue, balance sheet and financial ratios
L'AIGUILLE PERCEE is a French company
founded 33 years ago,
specialized in the sector Hôtels et hébergement similaire .
Based in TIGNES (73320),
this company of category PME
shows in 2020 a revenue of 777 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - L'AIGUILLE PERCEE (SIREN 388977084)
Indicator
2025
2024
2022
2020
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
776 600 €
886 498 €
N/C
N/C
863 128 €
Net income
352 659 €
436 722 €
225 632 €
211 995 €
287 727 €
231 889 €
129 631 €
221 845 €
EBITDA
N/C
N/C
N/C
671 241 €
798 111 €
N/C
N/C
759 520 €
Net margin
N/C
N/C
N/C
27.3%
32.5%
N/C
N/C
25.7%
Revenue and income statement
In 2025, L'AIGUILLE PERCEE generates positive net income of 353 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 222 k€ -> 353 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
352 659 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 11%. 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 76%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
11.082%
Financial autonomy (2025)
?
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
76.268%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2022
2024
2025
Debt ratio
2423.065
909.885
438.459
241.514
161.775
68.139
21.862
11.082
Financial autonomy
3.611
8.964
16.677
26.729
33.653
55.781
70.513
76.268
Repayment capacity
7.331
None
None
5.152
5.436
None
None
None
Cash flow / Revenue
68.217%
None%
None%
61.288%
56.167%
None%
None%
None%
Sector positioning
Debt ratio
11.082025
2022
2024
2025
Q1: 1.64
Med: 30.37
Q3: 112.14
Good-22 pts over 3 years
In 2025, the debt ratio of L'AIGUILLE PERCEE (11.08) 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
76.27%2025
2022
2024
2025
Q1: 10.29%
Med: 39.41%
Q3: 64.73%
Excellent
In 2025, the financial autonomy of L'AIGUILLE PERCEE (76.3%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 107.47. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
107.467
Liquidity indicators evolution L'AIGUILLE PERCEE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2022
2024
2025
Liquidity ratio
73.99
196.048
242.675
517.75
219.758
287.779
54.32
107.467
Interest coverage
20.986
None
None
25.93
21.204
None
None
None
Sector positioning
Liquidity ratio
107.472025
2022
2024
2025
Q1: 71.69
Med: 152.66
Q3: 307.39
Average-30 pts over 3 years
In 2025, the liquidity ratio of L'AIGUILLE PERCEE (107.47) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2025)
?
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
0 €
Customer credit (2025)
?
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 (2025)
?
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
0 j
Inventory turnover (2025)
?
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 and payment terms evolution L'AIGUILLE PERCEE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2022
2024
2025
Operating WCR
-783 677 €
0 €
0 €
-1 195 416 €
-1 142 922 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
Customer payment term (days)
3
0
0
1
95
0
0
0
Supplier payment term (days)
1014
0
0
70
89
0
0
0
Positioning of L'AIGUILLE PERCEE in its sector
Comparison with sector Hôtels et hébergement similaire
Valuation estimate
Based on 114 transactions of similar company sales
in 2025,
the value of L'AIGUILLE PERCEE is estimated at
1 994 914 €
(range 485 236€ - 6 030 600€).
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 value2025
114 transactions
485k€1994k€6030k€
1 994 914 €Range: 485 236€ - 6 030 600€
NAF 5 année 2025
Valuation method used
Net Income Multiple
352 659 €
×
5.7x
=1 994 914 €
Range: 485 236€ - 6 030 601€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 (Hôtels et hébergement similaire )
Compare L'AIGUILLE PERCEE with other companies in the same sector:
Frequently asked questions about L'AIGUILLE PERCEE
What is the revenue of L'AIGUILLE PERCEE ?
The revenue of L'AIGUILLE PERCEE in 2020 is 777 k€.
Is L'AIGUILLE PERCEE profitable?
Yes, L'AIGUILLE PERCEE generated a net profit of 353 k€ in 2025.
Where is the headquarters of L'AIGUILLE PERCEE ?
The headquarters of L'AIGUILLE PERCEE is located in TIGNES (73320), in the department Savoie.
Where to find the tax return of L'AIGUILLE PERCEE ?
The tax return of L'AIGUILLE PERCEE 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 L'AIGUILLE PERCEE operate?
L'AIGUILLE PERCEE 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.
Item evolution
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