LES ECURIES DU PLESSIS PICARD : revenue, balance sheet and financial ratios

LES ECURIES DU PLESSIS PICARD is a French company founded 20 years ago, specialized in the sector Enseignement de disciplines sportives et d'activités de loisirs. Based in REAU (77550), this company of category PME shows in 2024 a revenue of 172 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 PLESSIS PICARD (SIREN 488693185)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 171 790 € 215 799 € 171 408 € 160 238 € 222 780 € 180 928 € 179 349 € 168 526 €
Net income -3 171 € 1 448 € 1 573 € 11 022 € 4 242 € 3 349 € 4 750 € 5 465 €
EBITDA -20 868 € 26 484 € 28 922 € 28 204 € 36 631 € 21 676 € 20 593 € 3 304 €
Net margin -1.8% 0.7% 0.9% 6.9% 1.9% 1.9% 2.6% 3.2%

Revenue and income statement

In 2024, LES ECURIES DU PLESSIS PICARD achieves revenue of 172 k€. Revenue is growing positively over 8 years (CAGR: +0.3%). Significant drop of -20% vs 2023. After deducting consumption (33 k€), gross margin stands at 139 k€, i.e. a rate of 81%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -21 k€, representing -12.1% of revenue. Warning negative scissor effect: despite revenue change (-20%), EBITDA varies by -179%, reducing margin by 24.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -3 k€ (-1.8% 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

171 790 €

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

138 775 €

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

-20 868 €

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

-51 833 €

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

-3 171 €

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

-11.9%

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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 20%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.9% 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

20.274%

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

12.68%

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

10.878%

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

1.579

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

24.7%

Solvency indicators evolution
LES ECURIES DU PLESSIS PICARD

Sector positioning

Debt ratio
20.27 2024
2022
2023
2024
Q1: 0.0
Med: 10.53
Q3: 77.16
Average

In 2024, the debt ratio of LES ECURIES DU PLESSIS PI... (20.27) 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
12.68% 2024
2022
2023
2024
Q1: 0.0%
Med: 16.96%
Q3: 49.78%
Average +6 pts over 3 years

In 2024, the financial autonomy of LES ECURIES DU PLESSIS PI... (12.7%) 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
1.58 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.76 years
Average

In 2024, the repayment capacity of LES ECURIES DU PLESSIS PI... (1.58) 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 251.09. 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

251.088

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

-7.83

Liquidity indicators evolution
LES ECURIES DU PLESSIS PICARD

Sector positioning

Liquidity ratio
251.09 2024
2022
2023
2024
Q1: 88.63
Med: 182.89
Q3: 416.75
Good +24 pts over 3 years

In 2024, the liquidity ratio of LES ECURIES DU PLESSIS PI... (251.09) 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
-7.83x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.83x
Average -50 pts over 3 years

In 2024, the interest coverage of LES ECURIES DU PLESSIS PI... (-7.8x) 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: 93 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. The gap of 75 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 61 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 104 days of revenue, i.e. 50 k€ to permanently finance. Over 2017-2024, WCR increased by +822%, requiring additional financing.

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

49 845 €

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

93 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

18 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

61 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

104 j

WCR and payment terms evolution
LES ECURIES DU PLESSIS PICARD

Positioning of LES ECURIES DU PLESSIS PICARD in its sector

Comparison with sector Enseignement de disciplines sportives et d'activités de loisirs

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 45 599€ to 190 682€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
45k€ 82k€ 190k€
82 024 € Range: 45 599€ - 190 682€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Enseignement de disciplines sportives et d'activités de loisirs)

Compare LES ECURIES DU PLESSIS PICARD with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement de disciplines sportives et d'activités de loisirs

Frequently asked questions about LES ECURIES DU PLESSIS PICARD

What is the revenue of LES ECURIES DU PLESSIS PICARD ?

The revenue of LES ECURIES DU PLESSIS PICARD in 2024 is 172 k€.

Is LES ECURIES DU PLESSIS PICARD profitable?

LES ECURIES DU PLESSIS PICARD recorded a net loss in 2024.

Where is the headquarters of LES ECURIES DU PLESSIS PICARD ?

The headquarters of LES ECURIES DU PLESSIS PICARD is located in REAU (77550), in the department Seine-et-Marne.

Where to find the tax return of LES ECURIES DU PLESSIS PICARD ?

The tax return of LES ECURIES DU PLESSIS PICARD 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 PLESSIS PICARD operate?

LES ECURIES DU PLESSIS PICARD operates in the sector Enseignement de disciplines sportives et d'activités de loisirs (NAF code 85.51Z). See the 'Sector positioning' section above to compare the company with its competitors.