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LES OISEAUX DE PASSAGE : revenue, balance sheet and financial ratios

LES OISEAUX DE PASSAGE is a French company founded 10 years ago, specialized in the sector Autres activités de soutien aux entreprises n.c.a.. Based in POITIERS (86000), this company of category PME shows in 2022 a revenue of 53 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 OISEAUX DE PASSAGE (SIREN 819793456)
Indicator 2022
Revenue 53 123 €
Net income -20 147 €
EBITDA -22 276 €
Net margin -37.9%

Revenue and income statement

In 2022, LES OISEAUX DE PASSAGE achieves revenue of 53 k€. After deducting consumption (0 €), gross margin stands at 53 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 -22 k€, representing -41.9% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -20 k€ (-37.9% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

53 123 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

53 123 €

EBITDA (2022) ?
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

-22 276 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-48 911 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-20 147 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-37.1%

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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 52%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. 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 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 46.0% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

52.331%

Financial autonomy (2022) ?
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

47.905%

Cash flow / Revenue (2022) ?
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

45.957%

Repayment capacity (2022) ?
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

2.427

Solvency indicators evolution
LES OISEAUX DE PASSAGE

Sector positioning

Debt ratio
52.33 2022
2022
Q1: 0.0
Med: 5.28
Q3: 57.62
Average

In 2022, the debt ratio of LES OISEAUX DE PASSAGE (52.33) 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
47.91% 2022
2022
Q1: 5.67%
Med: 33.2%
Q3: 66.8%
Good

In 2022, the financial autonomy of LES OISEAUX DE PASSAGE (47.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
2.43 years 2022
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.23 years
Average

In 2022, the repayment capacity of LES OISEAUX DE PASSAGE (2.43) 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 135.95. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

135.946

Interest coverage (2022) ?
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

-12.318

Liquidity indicators evolution
LES OISEAUX DE PASSAGE

Sector positioning

Liquidity ratio
135.95 2022
2022
Q1: 117.17
Med: 210.05
Q3: 493.05
Average

In 2022, the liquidity ratio of LES OISEAUX DE PASSAGE (135.95) 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
-12.32x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.76x
Average

In 2022, the interest coverage of LES OISEAUX DE PASSAGE (-12.3x) 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: 131 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 255 days. Excellent situation: suppliers finance 124 days of the operating cycle (retail model). Overall, WCR represents 224 days of revenue, i.e. 33 k€ to permanently finance.

Operating WCR (2022) ?
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

33 060 €

Customer credit (2022) ?
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

131 j

Supplier credit (2022) ?
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

255 j

Inventory turnover (2022) ?
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 (2022) ?
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

224 j

WCR and payment terms evolution
LES OISEAUX DE PASSAGE

Positioning of LES OISEAUX DE PASSAGE in its sector

Comparison with sector Autres activités de soutien aux entreprises n.c.a.

Valuation estimate

Based on 131 transactions of similar company sales (all years), the value of LES OISEAUX DE PASSAGE is estimated at 18 944 € (range 9 461€ - 35 808€). The price/revenue ratio is 0.36x (conservative valuation). 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 2022
131 transactions
9k€ 18k€ 35k€
18 944 € Range: 9 461€ - 35 808€
NAF 5 all-time

Valuation method used

Revenue Multiple
53 123 € × 0.36x = 18 944 €
Range: 9 462€ - 35 808€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 131 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 de soutien aux entreprises n.c.a.)

Compare LES OISEAUX DE PASSAGE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités de soutien aux entreprises n.c.a.

Frequently asked questions about LES OISEAUX DE PASSAGE

What is the revenue of LES OISEAUX DE PASSAGE ?

The revenue of LES OISEAUX DE PASSAGE in 2022 is 53 k€.

Is LES OISEAUX DE PASSAGE profitable?

LES OISEAUX DE PASSAGE recorded a net loss in 2022.

Where is the headquarters of LES OISEAUX DE PASSAGE ?

The headquarters of LES OISEAUX DE PASSAGE is located in POITIERS (86000), in the department Vienne.

Where to find the tax return of LES OISEAUX DE PASSAGE ?

The tax return of LES OISEAUX DE PASSAGE 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 OISEAUX DE PASSAGE operate?

LES OISEAUX DE PASSAGE operates in the sector Autres activités de soutien aux entreprises n.c.a. (NAF code 82.99Z). See the 'Sector positioning' section above to compare the company with its competitors.