LES ETANGS DE LA PALOMBIERE : revenue, balance sheet and financial ratios

LES ETANGS DE LA PALOMBIERE is a French company founded 13 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in MONTREUIL-SUR-EPTE (95770), this company of category PME shows in 2023 a revenue of 113 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LES ETANGS DE LA PALOMBIERE (SIREN 791550247)
Indicator 2023 2019 2018
Revenue 112 628 € 64 396 € 51 970 €
Net income 21 978 € -12 518 € -6 306 €
EBITDA 32 497 € -9 844 € 8 951 €
Net margin 19.5% -19.4% -12.1%

Revenue and income statement

In 2023, LES ETANGS DE LA PALOMBIERE achieves revenue of 113 k€. Over the period 2018-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +16.7%. Vs 2019, growth of +75% (64 k€ -> 113 k€). After deducting consumption (4 k€), gross margin stands at 108 k€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 32 k€, representing 28.9% of revenue. Positive scissor effect: EBITDA margin improves by +44.1 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. 19.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

112 628 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

108 173 €

EBITDA (2023) ?
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

32 497 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

15 530 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

21 978 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

28.9%

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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 -117%. 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 384%. 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 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 34.6% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-117.026%

Financial autonomy (2023) ?
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

384.127%

Cash flow / Revenue (2023) ?
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

34.577%

Repayment capacity (2023) ?
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

1.587

Asset age ratio (2023) ?
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

42.6%

Solvency indicators evolution
LES ETANGS DE LA PALOMBIERE

Sector positioning

Debt ratio
-117.03 2023
2018
2019
2023
Q1: 0.0
Med: 20.55
Q3: 109.8
Excellent

In 2023, the debt ratio of LES ETANGS DE LA PALOMBIERE (-117.03) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
384.13% 2023
2018
2019
2023
Q1: 1.62%
Med: 25.66%
Q3: 54.68%
Excellent

In 2023, the financial autonomy of LES ETANGS DE LA PALOMBIERE (384.1%) 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
1.59 years 2023
2018
2019
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.73 years
Average

In 2023, the repayment capacity of LES ETANGS DE LA PALOMBIERE (1.59) 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 7.56. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

7.563

Interest coverage (2023) ?
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 ETANGS DE LA PALOMBIERE

Sector positioning

Liquidity ratio
7.56 2023
2018
2019
2023
Q1: 92.62
Med: 180.17
Q3: 379.46
Watch -14 pts over 3 years

In 2023, the liquidity ratio of LES ETANGS DE LA PALOMBIERE (7.56) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2023
2018
2019
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.37x
Average -50 pts over 3 years

In 2023, the interest coverage of LES ETANGS DE LA PALOMBIERE (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: 199 days. Excellent situation: suppliers finance 199 days of the operating cycle (retail model). WCR is negative (-1425 days): operations structurally generate cash. Notable WCR improvement over the period (-117%), freeing up cash.

Operating WCR (2023) ?
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

-445 705 €

Customer credit (2023) ?
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 (2023) ?
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

199 j

Inventory turnover (2023) ?
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 (2023) ?
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

-1425 j

WCR and payment terms evolution
LES ETANGS DE LA PALOMBIERE

Positioning of LES ETANGS DE LA PALOMBIERE in its sector

Comparison with sector Autres activités récréatives et de loisirs

Valuation estimate

Based on 114 transactions of similar company sales (all years), the value of LES ETANGS DE LA PALOMBIERE is estimated at 141 222 € (range 79 015€ - 241 193€). With an EBITDA of 32 497€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.72x (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 2023
114 transactions
79k€ 141k€ 241k€
141 222 € Range: 79 015€ - 241 193€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
32 497 € × 5.1x
Estimation 165 712 €
95 915€ - 258 862€
Revenue Multiple 30%
112 628 € × 0.72x
Estimation 81 246 €
37 462€ - 154 364€
Net Income Multiple 20%
21 978 € × 7.7x
Estimation 169 960 €
99 099€ - 327 270€
How is this estimate calculated?

This estimate is based on the analysis of 114 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 récréatives et de loisirs)

Compare LES ETANGS DE LA PALOMBIERE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs

Frequently asked questions about LES ETANGS DE LA PALOMBIERE

What is the revenue of LES ETANGS DE LA PALOMBIERE ?

The revenue of LES ETANGS DE LA PALOMBIERE in 2023 is 113 k€.

Is LES ETANGS DE LA PALOMBIERE profitable?

Yes, LES ETANGS DE LA PALOMBIERE generated a net profit of 22 k€ in 2023.

Where is the headquarters of LES ETANGS DE LA PALOMBIERE ?

The headquarters of LES ETANGS DE LA PALOMBIERE is located in MONTREUIL-SUR-EPTE (95770), in the department Val-d'Oise.

Where to find the tax return of LES ETANGS DE LA PALOMBIERE ?

The tax return of LES ETANGS DE LA PALOMBIERE 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 ETANGS DE LA PALOMBIERE operate?

LES ETANGS DE LA PALOMBIERE operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.