LES AMUSEURS DES ARBRES : revenue, balance sheet and financial ratios

LES AMUSEURS DES ARBRES is a French company founded 15 years ago, specialized in the sector Activités des parcs d'attractions et parcs à thèmes. Based in LAVERSINES (60510), this company of category PME shows in 2024 a revenue of 238 k€. 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 AMUSEURS DES ARBRES (SIREN 529517641)
Indicator 2024 2023 2020 2019 2018 2017 2016
Revenue 238 309 € 240 534 € 142 841 € 182 453 € 165 614 € 149 844 € 143 213 €
Net income 22 384 € 18 876 € -844 € 16 364 € 20 513 € 22 428 € 21 875 €
EBITDA 52 076 € 31 639 € 17 096 € 37 099 € 33 535 € 33 856 € 38 325 €
Net margin 9.4% 7.8% -0.6% 9.0% 12.4% 15.0% 15.3%

Revenue and income statement

In 2024, LES AMUSEURS DES ARBRES achieves revenue of 238 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.6%. Slight decline of -1% vs 2023. After deducting consumption (5 k€), gross margin stands at 233 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 52 k€, representing 21.9% of revenue. Positive scissor effect: EBITDA margin improves by +8.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 22 k€, i.e. 9.4% 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

238 309 €

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

233 089 €

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

52 076 €

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

21 773 €

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

22 384 €

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

21.9%

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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 13%. 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 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 22.1% 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

12.764%

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

9.054%

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

22.078%

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

0.577

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

34.4%

Solvency indicators evolution
LES AMUSEURS DES ARBRES

Sector positioning

Debt ratio
12.76 2024
2020
2023
2024
Q1: 0.0
Med: 42.68
Q3: 122.22
Good -11 pts over 3 years

In 2024, the debt ratio of LES AMUSEURS DES ARBRES (12.76) 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
9.05% 2024
2020
2023
2024
Q1: 5.39%
Med: 30.38%
Q3: 54.58%
Average -26 pts over 3 years

In 2024, the financial autonomy of LES AMUSEURS DES ARBRES (9.1%) 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
0.58 years 2024
2020
2023
2024
Q1: 0.0 years
Med: 0.68 years
Q3: 2.2 years
Good -23 pts over 3 years

In 2024, the repayment capacity of LES AMUSEURS DES ARBRES (0.58) 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 431.66. 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 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

431.656

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

1.707

Liquidity indicators evolution
LES AMUSEURS DES ARBRES

Sector positioning

Liquidity ratio
431.66 2024
2020
2023
2024
Q1: 78.24
Med: 196.15
Q3: 435.84
Good

In 2024, the liquidity ratio of LES AMUSEURS DES ARBRES (431.66) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
1.71x 2024
2020
2023
2024
Q1: 0.0x
Med: 0.76x
Q3: 5.24x
Good

In 2024, the interest coverage of LES AMUSEURS DES ARBRES (1.7x) 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: 107 days. Excellent situation: suppliers finance 107 days of the operating cycle (retail model). WCR is negative (-92 days): operations structurally generate cash. Notable WCR improvement over the period (-283%), freeing up cash.

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

-61 119 €

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

107 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

-92 j

WCR and payment terms evolution
LES AMUSEURS DES ARBRES

Positioning of LES AMUSEURS DES ARBRES in its sector

Comparison with sector Activités des parcs d'attractions et parcs à thèmes

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (24 transactions). This range of 92 067€ to 251 344€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
92k€ 197k€ 251k€
197 996 € Range: 92 067€ - 251 344€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 24 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 (Activités des parcs d'attractions et parcs à thèmes)

Compare LES AMUSEURS DES ARBRES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des parcs d'attractions et parcs à thèmes

Frequently asked questions about LES AMUSEURS DES ARBRES

What is the revenue of LES AMUSEURS DES ARBRES ?

The revenue of LES AMUSEURS DES ARBRES in 2024 is 238 k€.

Is LES AMUSEURS DES ARBRES profitable?

Yes, LES AMUSEURS DES ARBRES generated a net profit of 22 k€ in 2024.

Where is the headquarters of LES AMUSEURS DES ARBRES ?

The headquarters of LES AMUSEURS DES ARBRES is located in LAVERSINES (60510), in the department Oise.

Where to find the tax return of LES AMUSEURS DES ARBRES ?

The tax return of LES AMUSEURS DES ARBRES 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 AMUSEURS DES ARBRES operate?

LES AMUSEURS DES ARBRES operates in the sector Activités des parcs d'attractions et parcs à thèmes (NAF code 93.21Z). See the 'Sector positioning' section above to compare the company with its competitors.