SIREN : 488088014
LAS TERRENAS O.I. is a French company founded 20 years ago, specialized in the sector Commerce d'alimentation générale. Based in SAINT-PAUL (97460), this company of category PME shows in 2021 a revenue of 122 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 | 2019 |
|---|---|---|
| Revenue | 121 844 € | 178 287 € |
| Net income | 6 905 € | 7 903 € |
| EBITDA | 6 043 € | 7 051 € |
| Net margin | 5.7% | 4.4% |
In 2021, LAS TERRENAS O.I. achieves revenue of 122 k€. Significant drop of -32% vs 2019. After deducting consumption (69 k€), gross margin stands at 53 k€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6 k€, representing 5.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 5.7% of revenue. This profit can be retained or distributed to shareholders.
121 844 €
52 756 €
6 043 €
6 687 €
6 905 €
3.7%
The debt ratio (= Financial debt / Equity x 100) stands at -80%. 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 -106%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
-80.084%
-106.178%
3.521%
3.314
1.7%
In 2021, the debt ratio of LAS TERRENAS O.I. (-80.08) 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 LAS TERRENAS O.I. (-106.2%) 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 2021, the repayment capacity of LAS TERRENAS O.I. (3.31) 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 78.33. 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 2.2x. Financial charges are adequately covered by operations.
78.327
2.168
In 2021, the liquidity ratio of LAS TERRENAS O.I. (78.33) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2021, the interest coverage of LAS TERRENAS O.I. (2.2x) 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 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 47 days of revenue, i.e. 16 k€ to permanently finance.
16 020 €
12 j
73 j
10 j
47 j
Based on 291 transactions of similar company sales in 2021, the value of LAS TERRENAS O.I. is estimated at 27 241 € (range 14 151€ - 51 744€). With an EBITDA of 6 043€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.24x (conservative 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.
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This estimate is based on the analysis of 291 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 LAS TERRENAS O.I. with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce d'alimentation générale
The revenue of LAS TERRENAS O.I. in 2021 is 122 k€.
Yes, LAS TERRENAS O.I. generated a net profit of 7 k€ in 2021.
The headquarters of LAS TERRENAS O.I. is located in SAINT-PAUL (97460), in the department La Reunion.
The tax return of LAS TERRENAS O.I. 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).
LAS TERRENAS O.I. operates in the sector Commerce d'alimentation générale (NAF code 47.11B). See the 'Sector positioning' section above to compare the company with its competitors.