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LES AIRELLES PLAGNAT ET FILS : revenue, balance sheet and financial ratios

LES AIRELLES PLAGNAT ET FILS is a French company founded 25 years ago, specialized in the sector Hôtels et hébergement similaire . Based in MORZINE (74110), this company of category PME shows in 2022 a revenue of 1.7 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 - LES AIRELLES PLAGNAT ET FILS (SIREN 439460890)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 1 721 256 € N/C N/C N/C N/C N/C N/C
Net income 184 297 € -221 642 € 0 € 70 201 € -38 172 € -139 703 € -40 047 €
EBITDA 253 325 € N/C N/C N/C N/C N/C N/C
Net margin 10.7% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2022, LES AIRELLES PLAGNAT ET FILS achieves revenue of 1.7 M€. After deducting consumption (218 k€), gross margin stands at 1.5 M€, i.e. a rate of 87%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 253 k€, representing 14.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 184 k€, i.e. 10.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 721 256 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 502 770 €

EBITDA (2022) ?
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

253 325 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

184 790 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

184 297 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

14.7%

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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 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 87%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 16.6% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.071%

Financial autonomy (2022) ?
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

86.603%

Cash flow / Revenue (2022) ?
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

16.578%

Repayment capacity (2022) ?
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

0.089

Asset age ratio (2022) ?
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

15.5%

Solvency indicators evolution
LES AIRELLES PLAGNAT ET FILS

Sector positioning

Debt ratio
1.07 2022
2020
2021
2022
Q1: 0.0
Med: 40.14
Q3: 168.36
Good

In 2022, the debt ratio of LES AIRELLES PLAGNAT ET FILS (1.07) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
86.6% 2022
2020
2021
2022
Q1: 2.16%
Med: 29.44%
Q3: 57.85%
Excellent

In 2022, the financial autonomy of LES AIRELLES PLAGNAT ET FILS (86.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.09 years 2022
2022
Q1: -0.0 years
Med: 1.33 years
Q3: 5.31 years
Good

In 2022, the repayment capacity of LES AIRELLES PLAGNAT ET FILS (0.09) 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 487.96. 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 2.6x. Financial charges are adequately covered by operations.

Liquidity ratio (2022) ?
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

487.957

Interest coverage (2022) ?
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

2.642

Liquidity indicators evolution
LES AIRELLES PLAGNAT ET FILS

Sector positioning

Liquidity ratio
487.96 2022
2020
2021
2022
Q1: 78.19
Med: 176.82
Q3: 350.6
Excellent

In 2022, the liquidity ratio of LES AIRELLES PLAGNAT ET FILS (487.96) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
2.64x 2022
2022
Q1: 0.0x
Med: 1.51x
Q3: 7.64x
Good

In 2022, the interest coverage of LES AIRELLES PLAGNAT ET FILS (2.6x) 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: 28 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-8 days): operations structurally generate cash.

Operating WCR (2022) ?
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

-36 043 €

Customer credit (2022) ?
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 (2022) ?
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

28 j

Inventory turnover (2022) ?
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

2 j

WCR in days of revenue (2022) ?
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

-8 j

WCR and payment terms evolution
LES AIRELLES PLAGNAT ET FILS

Positioning of LES AIRELLES PLAGNAT ET FILS in its sector

Comparison with sector Hôtels et hébergement similaire

Valuation estimate

Based on 164 transactions of similar company sales in 2022, the value of LES AIRELLES PLAGNAT ET FILS is estimated at 1 251 974 € (range 494 297€ - 2 313 439€). With an EBITDA of 253 325€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.96x (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 2022
164 transactions
494k€ 1251k€ 2313k€
1 251 974 € Range: 494 297€ - 2 313 439€
NAF 5 année 2022

Valuation detail by method

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EBITDA Multiple 50%
253 325 € × 4.7x
Estimation 1 193 218 €
592 116€ - 2 078 035€
Revenue Multiple 30%
1 721 256 € × 0.96x
Estimation 1 648 909 €
399 015€ - 3 093 744€
Net Income Multiple 20%
184 297 € × 4.4x
Estimation 803 466 €
392 675€ - 1 731 494€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 164 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 (Hôtels et hébergement similaire )

Compare LES AIRELLES PLAGNAT ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about LES AIRELLES PLAGNAT ET FILS

What is the revenue of LES AIRELLES PLAGNAT ET FILS ?

The revenue of LES AIRELLES PLAGNAT ET FILS in 2022 is 1.7 M€.

Is LES AIRELLES PLAGNAT ET FILS profitable?

Yes, LES AIRELLES PLAGNAT ET FILS generated a net profit of 184 k€ in 2022.

Where is the headquarters of LES AIRELLES PLAGNAT ET FILS ?

The headquarters of LES AIRELLES PLAGNAT ET FILS is located in MORZINE (74110), in the department Haute-Savoie.

Where to find the tax return of LES AIRELLES PLAGNAT ET FILS ?

The tax return of LES AIRELLES PLAGNAT ET FILS 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 LES AIRELLES PLAGNAT ET FILS operate?

LES AIRELLES PLAGNAT ET FILS operates in the sector Hôtels et hébergement similaire (NAF code 55.10Z). See the 'Sector positioning' section above to compare the company with its competitors.