LE PLEIN AIR : revenue, balance sheet and financial ratios

LE PLEIN AIR is a French company founded 22 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in SAINT-ETIENNE-AU-MONT (62360), this company of category PME shows in 2020 a revenue of 25 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LE PLEIN AIR (SIREN 451781298)
Indicator 2020 2019 2018 2017 2015
Revenue 25 150 € 37 662 € 29 341 € 27 232 € 29 468 €
Net income 894 € 6 989 € 1 883 € -4 319 € 264 €
EBITDA 3 582 € 10 137 € 5 111 € -1 775 € 1 146 €
Net margin 3.6% 18.6% 6.4% -15.9% 0.9%

Revenue and income statement

In 2020, LE PLEIN AIR achieves revenue of 25 k€. Activity remains stable over the period (CAGR: -3.1%). Significant drop of -33% vs 2019. After deducting consumption (2 k€), gross margin stands at 23 k€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4 k€, representing 14.2% of revenue. Warning negative scissor effect: despite revenue change (-33%), EBITDA varies by -65%, reducing margin by 12.7 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 894 €, i.e. 3.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

25 150 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

22 790 €

EBITDA (2020) ?
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

3 582 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 011 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

894 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

14.2%

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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 -1%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 13.9% 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 (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-1.232%

Financial autonomy (2020) ?
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

4.952%

Cash flow / Revenue (2020) ?
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

13.92%

Repayment capacity (2020) ?
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

0.188

Asset age ratio (2020) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

21.4%

Solvency indicators evolution
LE PLEIN AIR

Sector positioning

Debt ratio
-1.23 2020
2018
2019
2020
Q1: 0.0
Med: 12.54
Q3: 165.29
Excellent

In 2020, the debt ratio of LE PLEIN AIR (-1.23) 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.

Financial autonomy
4.95% 2020
2018
2019
2020
Q1: 2.35%
Med: 37.75%
Q3: 80.16%
Average -48 pts over 3 years

In 2020, the financial autonomy of LE PLEIN AIR (5.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.19 years 2020
2018
2019
2020
Q1: -0.01 years
Med: 0.43 years
Q3: 9.29 years
Good -17 pts over 3 years

In 2020, the repayment capacity of LE PLEIN AIR (0.19) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 3.3x. Financial charges are adequately covered by operations.

Liquidity ratio (2020) ?
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

0.0

Interest coverage (2020) ?
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

3.294

Liquidity indicators evolution
LE PLEIN AIR

Sector positioning

Liquidity ratio
0.0 2020
2018
2019
2020
Q1: 79.88
Med: 255.9
Q3: 986.53
Watch

In 2020, the liquidity ratio of LE PLEIN AIR (0.00) 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.

Interest coverage
3.29x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 13.38x
Good -9 pts over 3 years

In 2020, the interest coverage of LE PLEIN AIR (3.3x) 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) 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: 6 days. Favorable situation: supplier credit is longer than customer credit by 6 days. WCR is negative (-944 days): operations structurally generate cash.

Operating WCR (2020) ?
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

-65 957 €

Customer credit (2020) ?
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 (2020) ?
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

6 j

Inventory turnover (2020) ?
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 (2020) ?
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

-944 j

WCR and payment terms evolution
LE PLEIN AIR

Positioning of LE PLEIN AIR in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 193 transactions of similar company sales in 2020, the value of LE PLEIN AIR is estimated at 16 725 € (range 7 833€ - 27 677€). With an EBITDA of 3 582€, the sector multiple of 6.2x is applied. The price/revenue ratio is 0.62x (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.

Estimated enterprise value 2020
193 transactions
7k€ 16k€ 27k€
16 725 € Range: 7 833€ - 27 677€
NAF 5 année 2020

Valuation detail by method

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EBITDA Multiple 50%
3 582 € × 6.2x
Estimation 22 213 €
9 152€ - 30 370€
Revenue Multiple 30%
25 150 € × 0.62x
Estimation 15 617 €
9 679€ - 34 598€
Net Income Multiple 20%
894 € × 5.2x
Estimation 4 672 €
1 767€ - 10 565€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 193 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 de terrains et d'autres biens immobiliers)

Compare LE PLEIN AIR with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about LE PLEIN AIR

What is the revenue of LE PLEIN AIR ?

The revenue of LE PLEIN AIR in 2020 is 25 k€.

Is LE PLEIN AIR profitable?

Yes, LE PLEIN AIR generated a net profit of 894€ in 2020.

Where is the headquarters of LE PLEIN AIR ?

The headquarters of LE PLEIN AIR is located in SAINT-ETIENNE-AU-MONT (62360), in the department Pas-de-Calais.

Where to find the tax return of LE PLEIN AIR ?

The tax return of LE PLEIN AIR 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 LE PLEIN AIR operate?

LE PLEIN AIR operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.