SIREN : 305065666
LES IRIS is a French company founded 50 years ago, specialized in the sector Hébergement touristique et autre hébergement de courte durée . Based in LA BOURBOULE (63150), this company of category PME shows in 2022 a revenue of 498 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
| Indicator | 2022 | 2021 | 2020 | 2019 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 497 715 € | 223 372 € | 124 348 € | 538 895 € | 528 753 € | 539 220 € |
| Net income | 47 348 € | 77 891 € | -130 419 € | 3 911 € | -62 539 € | 854 € |
| EBITDA | 40 445 € | 84 685 € | -125 236 € | 8 763 € | -69 154 € | 3 868 € |
| Net margin | 9.5% | 34.9% | -104.9% | 0.7% | -11.8% | 0.2% |
In 2022, LES IRIS achieves revenue of 498 k€. Activity remains stable over the period (CAGR: -1.3%). Vs 2021, growth of +123% (223 k€ -> 498 k€). After deducting consumption (66 k€), gross margin stands at 432 k€, i.e. a rate of 87%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 40 k€, representing 8.1% of revenue. Warning negative scissor effect: despite revenue change (+123%), EBITDA varies by -52%, reducing margin by 29.8 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 47 k€, i.e. 9.5% of revenue. This profit can be retained or distributed to shareholders.
497 715 €
432 168 €
40 445 €
48 484 €
47 348 €
7.9%
The debt ratio (= Financial debt / Equity x 100) stands at -81%. 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 -66%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
-81.168%
-66.41%
9.673%
2.459
2.4%
In 2022, the debt ratio of LES IRIS (-81.17) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2022, the financial autonomy of LES IRIS (-66.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2022, the repayment capacity of LES IRIS (2.46) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 85.25. 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 2.6x. Financial charges are adequately covered by operations.
85.249
2.564
In 2022, the liquidity ratio of LES IRIS (85.25) 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.
In 2022, the interest coverage of LES IRIS (2.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 152 days. Excellent situation: suppliers finance 129 days of the operating cycle (retail model). Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-39 days): operations structurally generate cash. Notable WCR improvement over the period (-85%), freeing up cash.
-53 992 €
23 j
152 j
1 j
-39 j
Indicative estimate only : the number of comparable transactions in this sector is limited (48 transactions). This range of 258 738€ to 592 243€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 48 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LES IRIS with other companies in the same sector:
Voir toutes les statistiques du secteur Hébergement touristique et autre hébergement de courte durée
The revenue of LES IRIS in 2022 is 498 k€.
Yes, LES IRIS generated a net profit of 47 k€ in 2022.
The headquarters of LES IRIS is located in LA BOURBOULE (63150), in the department Puy-de-Dome.
The tax return of LES IRIS 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).
LES IRIS operates in the sector Hébergement touristique et autre hébergement de courte durée (NAF code 55.20Z). See the 'Sector positioning' section above to compare the company with its competitors.