L'ECUREUIL DE L'ARVE : revenue, balance sheet and financial ratios

L'ECUREUIL DE L'ARVE is a French company founded 9 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in PASSY (74190), this company of category PME shows in 2024 a revenue of 498 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - L'ECUREUIL DE L'ARVE (SIREN 820470664)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 498 297 € 487 525 € 404 400 € 282 140 € 364 242 € 397 814 € 274 342 €
Net income 28 546 € 35 765 € 2 502 € 69 974 € 4 026 € 9 908 € 15 281 €
EBITDA 67 573 € 79 983 € 44 484 € 109 251 € 40 685 € 44 745 € 38 794 €
Net margin 5.7% 7.3% 0.6% 24.8% 1.1% 2.5% 5.6%

Revenue and income statement

In 2024, L'ECUREUIL DE L'ARVE achieves revenue of 498 k€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.5%. Vs 2023: +2%. After deducting consumption (154 k€), gross margin stands at 344 k€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 68 k€, representing 13.6% of revenue. Warning negative scissor effect: despite revenue change (+2%), EBITDA varies by -16%, reducing margin by 2.8 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 29 k€, i.e. 5.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

498 297 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

343 866 €

EBITDA (2024) ?
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

67 573 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

33 198 €

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

28 546 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.6%

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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 91%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 13.7% 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 (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

91.167%

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

40.747%

Cash flow / Revenue (2024) ?
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

13.678%

Repayment capacity (2024) ?
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

1.365

Asset age ratio (2024) ?
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

32.8%

Solvency indicators evolution
L'ECUREUIL DE L'ARVE

Sector positioning

Debt ratio
91.17 2024
2022
2023
2024
Q1: -21.14
Med: 5.94
Q3: 146.94
Average -10 pts over 3 years

In 2024, the debt ratio of L'ECUREUIL DE L'ARVE (91.17) 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
40.75% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.48%
Q3: 73.8%
Good

In 2024, the financial autonomy of L'ECUREUIL DE L'ARVE (40.8%) 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
1.36 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.6 years
Average -6 pts over 3 years

In 2024, the repayment capacity of L'ECUREUIL DE L'ARVE (1.36) 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 301.49. 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 2.5x. Financial charges are adequately covered by operations.

Liquidity ratio (2024) ?
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

301.488

Interest coverage (2024) ?
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

2.52

Liquidity indicators evolution
L'ECUREUIL DE L'ARVE

Sector positioning

Liquidity ratio
301.49 2024
2022
2023
2024
Q1: 83.3
Med: 307.78
Q3: 1321.87
Average

In 2024, the liquidity ratio of L'ECUREUIL DE L'ARVE (301.49) 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
2.52x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Good -7 pts over 3 years

In 2024, the interest coverage of L'ECUREUIL DE L'ARVE (2.5x) 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: 8 days. Favorable situation: supplier credit is longer than customer credit by 8 days. WCR is negative (-24 days): operations structurally generate cash. Over 2018-2024, WCR increased by +62%, requiring additional financing.

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

-32 614 €

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

8 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 in days of revenue (2024) ?
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

-24 j

WCR and payment terms evolution
L'ECUREUIL DE L'ARVE

Positioning of L'ECUREUIL DE L'ARVE in its sector

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

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of L'ECUREUIL DE L'ARVE is estimated at 348 684 € (range 107 857€ - 633 137€). With an EBITDA of 67 573€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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 2024
169 transactions
107k€ 348k€ 633k€
348 684 € Range: 107 857€ - 633 137€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
67 573 € × 5.6x
Estimation 378 397 €
100 164€ - 675 392€
Revenue Multiple 30%
498 297 € × 0.81x
Estimation 401 940 €
153 594€ - 749 520€
Net Income Multiple 20%
28 546 € × 6.8x
Estimation 194 522 €
58 487€ - 352 926€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 L'ECUREUIL DE L'ARVE 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 L'ECUREUIL DE L'ARVE

What is the revenue of L'ECUREUIL DE L'ARVE ?

The revenue of L'ECUREUIL DE L'ARVE in 2024 is 498 k€.

Is L'ECUREUIL DE L'ARVE profitable?

Yes, L'ECUREUIL DE L'ARVE generated a net profit of 29 k€ in 2024.

Where is the headquarters of L'ECUREUIL DE L'ARVE ?

The headquarters of L'ECUREUIL DE L'ARVE is located in PASSY (74190), in the department Haute-Savoie.

Where to find the tax return of L'ECUREUIL DE L'ARVE ?

The tax return of L'ECUREUIL DE L'ARVE 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 L'ECUREUIL DE L'ARVE operate?

L'ECUREUIL DE L'ARVE 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.