LE REFUGE DU PECHEUR : revenue, balance sheet and financial ratios

LE REFUGE DU PECHEUR is a French company founded 40 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in FECAMP (76400), this company of category PME shows in 2021 a revenue of 1.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - LE REFUGE DU PECHEUR (SIREN 334284478)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 1 255 317 € 1 060 708 € 1 291 969 € N/C 1 153 758 € 1 242 315 €
Net income 29 930 € 48 230 € 71 849 € 83 380 € -10 793 € 35 478 € 1 148 € 2 174 € 4 011 €
EBITDA N/C N/C N/C 115 942 € 33 532 € 97 346 € N/C 65 034 € 89 390 €
Net margin N/C N/C N/C 6.6% -1.0% 2.7% N/C 0.2% 0.3%

Revenue and income statement

In 2024, LE REFUGE DU PECHEUR generates positive net income of 30 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 4 k€ -> 30 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

29 930 €

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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 160%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

160.191%

Financial autonomy (2024) ?
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

27.331%

Solvency indicators evolution
LE REFUGE DU PECHEUR

Sector positioning

Debt ratio
160.19 2024
2022
2023
2024
Q1: 6.53
Med: 32.45
Q3: 100.21
Average

In 2024, the debt ratio of LE REFUGE DU PECHEUR (160.19) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
27.33% 2024
2022
2023
2024
Q1: 16.5%
Med: 41.35%
Q3: 63.37%
Average +11 pts over 3 years

In 2024, the financial autonomy of LE REFUGE DU PECHEUR (27.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. 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 (2024) ?
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 (2024) ?
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 (2024) ?
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 (2024) ?
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
LE REFUGE DU PECHEUR

Positioning of LE REFUGE DU PECHEUR in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 31 362€ to 325 303€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
31k€ 135k€ 325k€
135 079 € Range: 31 362€ - 325 303€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 (Commerce de détail d'articles de sport en magasin spécialisé)

Compare LE REFUGE DU PECHEUR with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé

Frequently asked questions about LE REFUGE DU PECHEUR

What is the revenue of LE REFUGE DU PECHEUR ?

The revenue of LE REFUGE DU PECHEUR in 2021 is 1.3 M€.

Is LE REFUGE DU PECHEUR profitable?

Yes, LE REFUGE DU PECHEUR generated a net profit of 30 k€ in 2024.

Where is the headquarters of LE REFUGE DU PECHEUR ?

The headquarters of LE REFUGE DU PECHEUR is located in FECAMP (76400), in the department Seine-Maritime.

Where to find the tax return of LE REFUGE DU PECHEUR ?

The tax return of LE REFUGE DU PECHEUR 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 REFUGE DU PECHEUR operate?

LE REFUGE DU PECHEUR operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.