SIREN : 883399651
L'ARBRE AU CORBEAU is a French company founded 6 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in LYON (69007), this company of category PME shows in 2021 a revenue of 450€. 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 |
|---|---|---|
| Revenue | 450 € | 592 € |
| Net income | -83 € | 142 € |
| EBITDA | -83 € | 142 € |
| Net margin | -18.4% | 24.0% |
In 2021, L'ARBRE AU CORBEAU achieves revenue of 450 €. Significant drop of -24% vs 2020. After deducting consumption (116 €), gross margin stands at 334 €, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -83 €, representing -18.4% of revenue. Warning negative scissor effect: despite revenue change (-24%), EBITDA varies by -158%, reducing margin by 42.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -83 € (-18.4% of revenue), which will impact equity.
450 €
334 €
-83 €
-83 €
-83 €
-18.4%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 99%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
0.0%
98.777%
-18.444%
0.0
100.0%
In 2021, the debt ratio of L'ARBRE AU CORBEAU (0.00) 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 2021, the financial autonomy of L'ARBRE AU CORBEAU (98.8%) 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 L'ARBRE AU CORBEAU (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 454.45. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
454.455
-542.169
In 2021, the liquidity ratio of L'ARBRE AU CORBEAU (454.45) 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.
In 2021, the interest coverage of L'ARBRE AU CORBEAU (-542.2x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
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: 59 days. Excellent situation: suppliers finance 59 days of the operating cycle (retail model). WCR is negative (0 days): operations structurally generate cash.
0 €
0 j
59 j
0 j
Based on 114 transactions of similar company sales (all years), the value of L'ARBRE AU CORBEAU is estimated at 324 € (range 149€ - 616€). 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.
Only this financial indicator is available for this company.
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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare L'ARBRE AU CORBEAU with other companies in the same sector:
Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs
The revenue of L'ARBRE AU CORBEAU in 2021 is 450€.
L'ARBRE AU CORBEAU recorded a net loss in 2021.
The headquarters of L'ARBRE AU CORBEAU is located in LYON (69007), in the department Rhone.
The tax return of L'ARBRE AU CORBEAU 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).
L'ARBRE AU CORBEAU 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.