LES BORNAYS CHASSENEUIL : revenue, balance sheet and financial ratios

LES BORNAYS CHASSENEUIL is a French company founded 36 years ago, specialized in the sector Hôtels et hébergement similaire . Based in CHASSENEUIL-DU-POITOU (86360), this company of category PME shows in 2017 a revenue of 102 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 BORNAYS CHASSENEUIL (SIREN 378394654)
Indicator 2017 2016
Revenue 102 000 € 96 000 €
Net income -31 153 € -66 437 €
EBITDA 69 709 € 75 138 €
Net margin -30.5% -69.2%

Revenue and income statement

In 2017, LES BORNAYS CHASSENEUIL achieves revenue of 102 k€. Vs 2016: +6%. After deducting consumption (0 €), gross margin stands at 102 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 70 k€, representing 68.3% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -7%, reducing margin by 9.9 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -31 k€ (-30.5% of revenue), which will impact equity.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

102 000 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

102 000 €

EBITDA (2017) ?
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

69 709 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-25 666 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-31 153 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

68.3%

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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 75%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 43%. 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 3.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 63.3% 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 (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

75.255%

Financial autonomy (2017) ?
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

42.995%

Cash flow / Revenue (2017) ?
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

63.285%

Repayment capacity (2017) ?
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

3.567

Asset age ratio (2017) ?
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

18.9%

Solvency indicators evolution
LES BORNAYS CHASSENEUIL

Sector positioning

Debt ratio
75.25 2017
2016
2017
Q1: 0.0
Med: 33.19
Q3: 155.2
Average -8 pts over 2 years

In 2017, the debt ratio of LES BORNAYS CHASSENEUIL (75.25) 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
42.99% 2017
2016
2017
Q1: 4.66%
Med: 31.87%
Q3: 60.68%
Good +15 pts over 2 years

In 2017, the financial autonomy of LES BORNAYS CHASSENEUIL (43.0%) 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
3.57 years 2017
2016
2017
Q1: 0.0 years
Med: 0.87 years
Q3: 4.97 years
Average -9 pts over 2 years

In 2017, the repayment capacity of LES BORNAYS CHASSENEUIL (3.57) 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 237.51. 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 7.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2017) ?
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

237.512

Interest coverage (2017) ?
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

7.871

Liquidity indicators evolution
LES BORNAYS CHASSENEUIL

Sector positioning

Liquidity ratio
237.51 2017
2016
2017
Q1: 57.08
Med: 119.76
Q3: 257.63
Good +26 pts over 2 years

In 2017, the liquidity ratio of LES BORNAYS CHASSENEUIL (237.51) 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
7.87x 2017
2016
2017
Q1: 0.0x
Med: 1.61x
Q3: 9.25x
Good +12 pts over 2 years

In 2017, the interest coverage of LES BORNAYS CHASSENEUIL (7.9x) 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: 101 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 288 days. Excellent situation: suppliers finance 187 days of the operating cycle (retail model). Overall, WCR represents 865 days of revenue, i.e. 245 k€ to permanently finance.

Operating WCR (2017) ?
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

245 023 €

Customer credit (2017) ?
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

101 j

Supplier credit (2017) ?
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

288 j

Inventory turnover (2017) ?
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 (2017) ?
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

865 j

WCR and payment terms evolution
LES BORNAYS CHASSENEUIL

Positioning of LES BORNAYS CHASSENEUIL in its sector

Comparison with sector Hôtels et hébergement similaire

Valuation estimate

Based on 154 transactions of similar company sales in 2017, the value of LES BORNAYS CHASSENEUIL is estimated at 265 150 € (range 78 322€ - 427 671€). With an EBITDA of 69 709€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.53x (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 2017
154 transactions
78k€ 265k€ 427k€
265 150 € Range: 78 322€ - 427 671€
NAF 5 année 2017

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
69 709 € × 5.6x
Estimation 391 984 €
110 356€ - 622 721€
Revenue Multiple 30%
102 000 € × 0.53x
Estimation 53 762 €
24 932€ - 102 588€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 154 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 BORNAYS CHASSENEUIL with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about LES BORNAYS CHASSENEUIL

What is the revenue of LES BORNAYS CHASSENEUIL ?

The revenue of LES BORNAYS CHASSENEUIL in 2017 is 102 k€.

Is LES BORNAYS CHASSENEUIL profitable?

LES BORNAYS CHASSENEUIL recorded a net loss in 2017.

Where is the headquarters of LES BORNAYS CHASSENEUIL ?

The headquarters of LES BORNAYS CHASSENEUIL is located in CHASSENEUIL-DU-POITOU (86360), in the department Vienne.

Where to find the tax return of LES BORNAYS CHASSENEUIL ?

The tax return of LES BORNAYS CHASSENEUIL 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 BORNAYS CHASSENEUIL operate?

LES BORNAYS CHASSENEUIL 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.