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LE SELLIER DES HERISSONS : revenue, balance sheet and financial ratios

LE SELLIER DES HERISSONS is a French company founded 19 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in LA ROCHELLE (17000), this company of category PME shows in 2016 a revenue of 267 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 SELLIER DES HERISSONS (SIREN 490862497)
Indicator 2016
Revenue 266 588 €
Net income 26 632 €
EBITDA 47 224 €
Net margin 10.0%

Revenue and income statement

In 2016, LE SELLIER DES HERISSONS achieves revenue of 267 k€. After deducting consumption (21 k€), gross margin stands at 245 k€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 47 k€, representing 17.7% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 27 k€, i.e. 10.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

266 588 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

245 470 €

EBITDA (2016) ?
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

47 224 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

29 189 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

26 632 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

17.7%

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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 38%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 64%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 16.0% 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 (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

37.639%

Financial autonomy (2016) ?
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

63.741%

Cash flow / Revenue (2016) ?
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

15.998%

Repayment capacity (2016) ?
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

1.818

Asset age ratio (2016) ?
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

37.3%

Solvency indicators evolution
LE SELLIER DES HERISSONS

Sector positioning

Debt ratio
37.64 2016
2016
Q1: 0.0
Med: 11.0
Q3: 142.28
Average

In 2016, the debt ratio of LE SELLIER DES HERISSONS (37.64) 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
63.74% 2016
2016
Q1: 2.59%
Med: 36.76%
Q3: 77.28%
Good

In 2016, the financial autonomy of LE SELLIER DES HERISSONS (63.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1.82 years 2016
2016
Q1: 0.0 years
Med: 0.4 years
Q3: 7.36 years
Average

In 2016, the repayment capacity of LE SELLIER DES HERISSONS (1.82) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 160.10. 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 1.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2016) ?
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

160.096

Interest coverage (2016) ?
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

0.999

Liquidity indicators evolution
LE SELLIER DES HERISSONS

Sector positioning

Liquidity ratio
160.1 2016
2016
Q1: 71.33
Med: 221.7
Q3: 837.13
Average

In 2016, the liquidity ratio of LE SELLIER DES HERISSONS (160.10) 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.

Interest coverage
1.0x 2016
2016
Q1: 0.0x
Med: 0.1x
Q3: 17.18x
Good

In 2016, the interest coverage of LE SELLIER DES HERISSONS (1.0x) 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: 41 days. Excellent situation: suppliers finance 41 days of the operating cycle (retail model). Overall, WCR represents 6 days of revenue, i.e. 4 k€ to permanently finance.

Operating WCR (2016) ?
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

4 484 €

Customer credit (2016) ?
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 (2016) ?
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

41 j

Inventory turnover (2016) ?
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 (2016) ?
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

6 j

WCR and payment terms evolution
LE SELLIER DES HERISSONS

Positioning of LE SELLIER DES HERISSONS in its sector

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

Valuation estimate

Based on 1762 transactions of similar company sales (all years), the value of LE SELLIER DES HERISSONS is estimated at 191 336 € (range 69 948€ - 395 507€). With an EBITDA of 47 224€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.65x (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 2016
1762 transactions
69k€ 191k€ 395k€
191 336 € Range: 69 948€ - 395 507€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
47 224 € × 4.7x
Estimation 219 655 €
75 780€ - 407 339€
Revenue Multiple 30%
266 588 € × 0.65x
Estimation 173 564 €
71 769€ - 429 641€
Net Income Multiple 20%
26 632 € × 5.5x
Estimation 147 200 €
52 638€ - 314 729€
How is this estimate calculated?

This estimate is based on the analysis of 1762 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 SELLIER DES HERISSONS 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 SELLIER DES HERISSONS

What is the revenue of LE SELLIER DES HERISSONS ?

The revenue of LE SELLIER DES HERISSONS in 2016 is 267 k€.

Is LE SELLIER DES HERISSONS profitable?

Yes, LE SELLIER DES HERISSONS generated a net profit of 27 k€ in 2016.

Where is the headquarters of LE SELLIER DES HERISSONS ?

The headquarters of LE SELLIER DES HERISSONS is located in LA ROCHELLE (17000), in the department Charente-Maritime.

Where to find the tax return of LE SELLIER DES HERISSONS ?

The tax return of LE SELLIER DES HERISSONS 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 SELLIER DES HERISSONS operate?

LE SELLIER DES HERISSONS 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.