LES BOUTIQUES DE MORIANI PLAGES : revenue, balance sheet and financial ratios

LES BOUTIQUES DE MORIANI PLAGES is a French company founded 38 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in SAN-NICOLAO (20230), this company of category PME shows in 2021 a revenue of 29 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 - LES BOUTIQUES DE MORIANI PLAGES (SIREN 342565454)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 28 800 € 28 800 € 28 800 € 28 800 € 25 200 € 18 160 €
Net income 7 352 € 10 062 € 6 569 € 16 294 € 943 € 8 659 €
EBITDA 7 836 € 16 723 € 10 141 € 22 242 € 4 322 € 10 523 €
Net margin 25.5% 34.9% 22.8% 56.6% 3.7% 47.7%

Revenue and income statement

In 2021, LES BOUTIQUES DE MORIANI PLAGES achieves revenue of 29 k€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +9.7%. Slight decline of 0% vs 2020. After deducting consumption (0 €), gross margin stands at 29 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 8 k€, representing 27.2% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -53%, reducing margin by 30.9 pts. This reflects costs rising faster than 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 7 k€, i.e. 25.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

28 800 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

28 800 €

EBITDA (2021) ?
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

7 836 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 496 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

7 352 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

27.2%

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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 2%. 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 86%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 22.7% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.134%

Financial autonomy (2021) ?
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

86.403%

Cash flow / Revenue (2021) ?
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

22.708%

Repayment capacity (2021) ?
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

0.216

Asset age ratio (2021) ?
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

5.6%

Solvency indicators evolution
LES BOUTIQUES DE MORIANI PLAGES

Sector positioning

Debt ratio
2.13 2021
2019
2020
2021
Q1: -2.0
Med: 12.57
Q3: 178.71
Good

In 2021, the debt ratio of LES BOUTIQUES DE MORIANI ... (2.13) 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
86.4% 2021
2019
2020
2021
Q1: 2.35%
Med: 38.31%
Q3: 81.37%
Excellent

In 2021, the financial autonomy of LES BOUTIQUES DE MORIANI ... (86.4%) 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
0.22 years 2021
2019
2020
2021
Q1: -0.0 years
Med: 0.54 years
Q3: 9.67 years
Good +6 pts over 3 years

In 2021, the repayment capacity of LES BOUTIQUES DE MORIANI ... (0.22) 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 607.87. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

607.871

Interest coverage (2021) ?
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

0.0

Liquidity indicators evolution
LES BOUTIQUES DE MORIANI PLAGES

Sector positioning

Liquidity ratio
607.87 2021
2019
2020
2021
Q1: 84.53
Med: 265.45
Q3: 1031.63
Good -8 pts over 3 years

In 2021, the liquidity ratio of LES BOUTIQUES DE MORIANI ... (607.87) 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
0.0x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 12.94x
Average

In 2021, the interest coverage of LES BOUTIQUES DE MORIANI ... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 101 days. Excellent situation: suppliers finance 101 days of the operating cycle (retail model). Overall, WCR represents 72 days of revenue, i.e. 6 k€ to permanently finance. Notable WCR improvement over the period (-38%), freeing up cash.

Operating WCR (2021) ?
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

5 740 €

Customer credit (2021) ?
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 (2021) ?
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

101 j

Inventory turnover (2021) ?
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 (2021) ?
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

72 j

WCR and payment terms evolution
LES BOUTIQUES DE MORIANI PLAGES

Positioning of LES BOUTIQUES DE MORIANI PLAGES in its sector

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

Valuation estimate

Based on 178 transactions of similar company sales in 2021, the value of LES BOUTIQUES DE MORIANI PLAGES is estimated at 34 180 € (range 15 114€ - 67 688€). With an EBITDA of 7 836€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.70x (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 2021
178 transactions
15k€ 34k€ 67k€
34 180 € Range: 15 114€ - 67 688€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
7 836 € × 4.7x
Estimation 37 093 €
18 036€ - 61 582€
Revenue Multiple 30%
28 800 € × 0.70x
Estimation 20 140 €
7 046€ - 53 029€
Net Income Multiple 20%
7 352 € × 6.5x
Estimation 47 957 €
19 914€ - 104 946€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 178 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 LES BOUTIQUES DE MORIANI PLAGES 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 LES BOUTIQUES DE MORIANI PLAGES

What is the revenue of LES BOUTIQUES DE MORIANI PLAGES ?

The revenue of LES BOUTIQUES DE MORIANI PLAGES in 2021 is 29 k€.

Is LES BOUTIQUES DE MORIANI PLAGES profitable?

Yes, LES BOUTIQUES DE MORIANI PLAGES generated a net profit of 7 k€ in 2021.

Where is the headquarters of LES BOUTIQUES DE MORIANI PLAGES ?

The headquarters of LES BOUTIQUES DE MORIANI PLAGES is located in SAN-NICOLAO (20230).

Where to find the tax return of LES BOUTIQUES DE MORIANI PLAGES ?

The tax return of LES BOUTIQUES DE MORIANI PLAGES 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 BOUTIQUES DE MORIANI PLAGES operate?

LES BOUTIQUES DE MORIANI PLAGES 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.