LES ORMES DE SAINT GERMAIN : revenue, balance sheet and financial ratios

LES ORMES DE SAINT GERMAIN is a French company founded 9 years ago, specialized in the sector Activités des sociétés holding. Based in BELLE VIE EN AUGE (14270), this company of category PME shows in 2021 a revenue of 18 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 ORMES DE SAINT GERMAIN (SIREN 821774221)
Indicator 2021 2020 2019 2018 2017
Revenue 18 000 € 18 000 € 18 000 € N/C N/C
Net income 24 241 € 23 973 € 12 607 € 77 181 € -4 945 €
EBITDA 16 946 € 13 424 € 785 € -48 878 € -4 945 €
Net margin 134.7% 133.2% 70.0% N/C N/C

Revenue and income statement

In 2021, LES ORMES DE SAINT GERMAIN achieves revenue of 18 k€. Activity remains stable over the period (CAGR: 0.0%). Slight decline of 0% vs 2020. After deducting consumption (0 €), gross margin stands at 18 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 17 k€, representing 94.1% of revenue. Positive scissor effect: EBITDA margin improves by +19.6 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 24 k€, i.e. 134.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

18 000 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

18 000 €

EBITDA (2021) ?
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

16 946 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

15 622 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

24 241 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

94.1%

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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 3%. 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 96%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 134.7% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.611%

Financial autonomy (2021) ?
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

96.266%

Cash flow / Revenue (2021) ?
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

134.672%

Repayment capacity (2021) ?
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

1.075

Solvency indicators evolution
LES ORMES DE SAINT GERMAIN

Sector positioning

Debt ratio
2.61 2021
2019
2020
2021
Q1: 0.13
Med: 15.19
Q3: 84.93
Good

In 2021, the debt ratio of LES ORMES DE SAINT GERMAIN (2.61) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
96.27% 2021
2019
2020
2021
Q1: 21.52%
Med: 60.87%
Q3: 89.3%
Excellent

In 2021, the financial autonomy of LES ORMES DE SAINT GERMAIN (96.3%) 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
1.07 years 2021
2019
2020
2021
Q1: -0.0 years
Med: 0.11 years
Q3: 3.68 years
Average -6 pts over 3 years

In 2021, the repayment capacity of LES ORMES DE SAINT GERMAIN (1.07) 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 8185.95. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

8185.947

Interest coverage (2021) ?
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 ORMES DE SAINT GERMAIN

Sector positioning

Liquidity ratio
8185.95 2021
2019
2020
2021
Q1: 108.17
Med: 446.13
Q3: 2343.75
Excellent

In 2021, the liquidity ratio of LES ORMES DE SAINT GERMAIN (8185.95) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2021
2019
2020
2021
Q1: -44.79x
Med: 0.0x
Q3: 0.0x
Good

In 2021, the interest coverage of LES ORMES DE SAINT GERMAIN (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 360 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 377 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Overall, WCR represents 20506 days of revenue, i.e. 1.0 M€ to permanently finance.

Operating WCR (2021) ?
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

1 025 289 €

Customer credit (2021) ?
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

360 j

Supplier credit (2021) ?
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

377 j

Inventory turnover (2021) ?
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 (2021) ?
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

20506 j

WCR and payment terms evolution
LES ORMES DE SAINT GERMAIN

Positioning of LES ORMES DE SAINT GERMAIN in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 98 transactions of similar company sales in 2021, the value of LES ORMES DE SAINT GERMAIN is estimated at 70 189 € (range 32 565€ - 139 479€). With an EBITDA of 16 946€, the sector multiple of 5.2x is applied. The price/revenue ratio is 0.46x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
98 tx
32k€ 70k€ 139k€
70 189 € Range: 32 565€ - 139 479€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
16 946 € × 5.2x
Estimation 88 888 €
46 962€ - 137 081€
Revenue Multiple 30%
18 000 € × 0.46x
Estimation 8 356 €
4 086€ - 17 534€
Net Income Multiple 20%
24 241 € × 4.8x
Estimation 116 195 €
39 296€ - 328 392€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 98 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 (Activités des sociétés holding)

Compare LES ORMES DE SAINT GERMAIN with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about LES ORMES DE SAINT GERMAIN

What is the revenue of LES ORMES DE SAINT GERMAIN ?

The revenue of LES ORMES DE SAINT GERMAIN in 2021 is 18 k€.

Is LES ORMES DE SAINT GERMAIN profitable?

Yes, LES ORMES DE SAINT GERMAIN generated a net profit of 24 k€ in 2021.

Where is the headquarters of LES ORMES DE SAINT GERMAIN ?

The headquarters of LES ORMES DE SAINT GERMAIN is located in BELLE VIE EN AUGE (14270), in the department Calvados.

Where to find the tax return of LES ORMES DE SAINT GERMAIN ?

The tax return of LES ORMES DE SAINT GERMAIN 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 ORMES DE SAINT GERMAIN operate?

LES ORMES DE SAINT GERMAIN operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.