LES ECURIES DU CHATEAU PAUL MAS : revenue, balance sheet and financial ratios

LES ECURIES DU CHATEAU PAUL MAS is a French company founded 17 years ago, specialized in the sector Autres activités liées au sport. Based in MONTAGNAC (34530), this company of category ETI shows in 2024 a revenue of 59 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 ECURIES DU CHATEAU PAUL MAS (SIREN 512179268)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 59 169 € 44 668 € 84 690 € 53 835 € 98 154 € 146 833 € 108 693 € 95 301 € 98 735 €
Net income -97 085 € -156 117 € -43 101 € -82 481 € -18 609 € -45 222 € -23 573 € -20 405 € 2 182 €
EBITDA -72 054 € -73 365 € -12 430 € -58 674 € 4 395 € 36 604 € 14 064 € 21 265 € 5 052 €
Net margin -164.1% -349.5% -50.9% -153.2% -19.0% -30.8% -21.7% -21.4% 2.2%

Revenue and income statement

In 2024, LES ECURIES DU CHATEAU PAUL MAS achieves revenue of 59 k€. Revenue is declining over the period 2016-2024 (CAGR: -6.2%). Vs 2023, growth of +32% (45 k€ -> 59 k€). After deducting consumption (23 k€), gross margin stands at 37 k€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -72 k€, representing -121.8% of revenue. Positive scissor effect: EBITDA margin improves by +42.5 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -97 k€ (-164.1% of revenue), which will impact equity.

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

59 169 €

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

36 501 €

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

-72 054 €

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

-95 377 €

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

-97 085 €

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

-118.6%

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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 1586%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

1585.896%

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

4.598%

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

-117.919%

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

-0.834

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

23.1%

Solvency indicators evolution
LES ECURIES DU CHATEAU PAUL MAS

Sector positioning

Debt ratio
1585.9 2024
2022
2023
2024
Q1: 0.0
Med: 4.63
Q3: 69.04
Average

In 2024, the debt ratio of LES ECURIES DU CHATEAU PA... (1585.90) 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
4.6% 2024
2022
2023
2024
Q1: 0.0%
Med: 20.59%
Q3: 51.7%
Average

In 2024, the financial autonomy of LES ECURIES DU CHATEAU PA... (4.6%) 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
-0.83 years 2024
2022
2023
2024
Q1: -0.43 years
Med: 0.0 years
Q3: 1.18 years
Excellent

In 2024, the repayment capacity of LES ECURIES DU CHATEAU PA... (-0.83) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 148.71. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

148.71

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

-2.37

Liquidity indicators evolution
LES ECURIES DU CHATEAU PAUL MAS

Sector positioning

Liquidity ratio
148.71 2024
2022
2023
2024
Q1: 89.44
Med: 180.84
Q3: 411.87
Average +27 pts over 3 years

In 2024, the liquidity ratio of LES ECURIES DU CHATEAU PA... (148.71) 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
-2.37x 2024
2022
2023
2024
Q1: -0.38x
Med: 0.0x
Q3: 0.91x
Average

In 2024, the interest coverage of LES ECURIES DU CHATEAU PA... (-2.4x) 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: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Favorable situation: supplier credit is longer than customer credit by 25 days. WCR is negative (-3 days): operations structurally generate cash. Notable WCR improvement over the period (-101%), 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

-501 €

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

18 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

43 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

-3 j

WCR and payment terms evolution
LES ECURIES DU CHATEAU PAUL MAS

Positioning of LES ECURIES DU CHATEAU PAUL MAS in its sector

Comparison with sector Autres activités liées au sport

Valuation estimate

Based on 161 transactions of similar company sales (all years), the value of LES ECURIES DU CHATEAU PAUL MAS is estimated at 36 669 € (range 18 350€ - 59 027€). The price/revenue ratio is 0.62x (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
161 transactions
18k€ 36k€ 59k€
36 669 € Range: 18 350€ - 59 027€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
59 169 € × 0.62x = 36 670 €
Range: 18 351€ - 59 028€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 161 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 (Autres activités liées au sport)

Compare LES ECURIES DU CHATEAU PAUL MAS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités liées au sport

Frequently asked questions about LES ECURIES DU CHATEAU PAUL MAS

What is the revenue of LES ECURIES DU CHATEAU PAUL MAS ?

The revenue of LES ECURIES DU CHATEAU PAUL MAS in 2024 is 59 k€.

Is LES ECURIES DU CHATEAU PAUL MAS profitable?

LES ECURIES DU CHATEAU PAUL MAS recorded a net loss in 2024.

Where is the headquarters of LES ECURIES DU CHATEAU PAUL MAS ?

The headquarters of LES ECURIES DU CHATEAU PAUL MAS is located in MONTAGNAC (34530), in the department Herault.

Where to find the tax return of LES ECURIES DU CHATEAU PAUL MAS ?

The tax return of LES ECURIES DU CHATEAU PAUL MAS 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 ECURIES DU CHATEAU PAUL MAS operate?

LES ECURIES DU CHATEAU PAUL MAS operates in the sector Autres activités liées au sport (NAF code 93.19Z). See the 'Sector positioning' section above to compare the company with its competitors.