LES PENATES DE LA GRENOUILLE : revenue, balance sheet and financial ratios

LES PENATES DE LA GRENOUILLE is a French company founded 20 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in ARGENS-MINERVOIS (11200), this company of category PME shows in 2021 a revenue of 8 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - LES PENATES DE LA GRENOUILLE (SIREN 489002816)
Indicator 2021 2020 2019 2018 2017
Revenue 7 522 € 6 520 € 6 232 € 6 000 € 2 200 €
Net income 215 € 26 € 26 € 1 117 € 77 €
EBITDA 1 825 € 474 € -426 € 623 € -660 €
Net margin 2.9% 0.4% 0.4% 18.6% 3.5%

Revenue and income statement

In 2021, LES PENATES DE LA GRENOUILLE achieves revenue of 8 k€. Over the period 2017-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +36.0%. Vs 2020, growth of +15% (7 k€ -> 8 k€). After deducting consumption (0 €), gross margin stands at 8 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 2 k€, representing 24.3% of revenue. Positive scissor effect: EBITDA margin improves by +17.0 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 215 €, i.e. 2.9% 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

7 522 €

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

7 522 €

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

1 825 €

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

215 €

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

215 €

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

19.8%

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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 650%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. 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 10.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 19.8% 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

650.319%

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

13.287%

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

19.841%

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

10.622

Solvency indicators evolution
LES PENATES DE LA GRENOUILLE

Sector positioning

Debt ratio
650.32 2021
2019
2020
2021
Q1: -2.0
Med: 12.57
Q3: 178.71
Average

In 2021, the debt ratio of LES PENATES DE LA GRENOUILLE (650.32) 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
13.29% 2021
2019
2020
2021
Q1: 2.35%
Med: 38.31%
Q3: 81.37%
Average

In 2021, the financial autonomy of LES PENATES DE LA GRENOUILLE (13.3%) 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
10.62 years 2021
2019
2020
2021
Q1: -0.0 years
Med: 0.54 years
Q3: 9.67 years
Average

In 2021, the repayment capacity of LES PENATES DE LA GRENOUILLE (10.62) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. WCR is negative (-3 days): operations structurally generate cash. Notable WCR improvement over the period (-112%), freeing up cash.

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

-69 €

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

0 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

0 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

-3 j

WCR and payment terms evolution
LES PENATES DE LA GRENOUILLE

Positioning of LES PENATES DE LA GRENOUILLE in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 178 transactions of similar company sales in 2021, the value of LES PENATES DE LA GRENOUILLE is estimated at 6 178 € (range 2 768€ - 11 939€). With an EBITDA of 1 825€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.70x (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 2021
178 transactions
2k€ 6k€ 11k€
6 178 € Range: 2 768€ - 11 939€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 825 € × 4.7x
Estimation 8 639 €
4 201€ - 14 342€
Revenue Multiple 30%
7 522 € × 0.70x
Estimation 5 260 €
1 840€ - 13 850€
Net Income Multiple 20%
215 € × 6.5x
Estimation 1 402 €
582€ - 3 069€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 178 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 (Location de terrains et d'autres biens immobiliers)

Compare LES PENATES DE LA GRENOUILLE with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about LES PENATES DE LA GRENOUILLE

What is the revenue of LES PENATES DE LA GRENOUILLE ?

The revenue of LES PENATES DE LA GRENOUILLE in 2021 is 8 k€.

Is LES PENATES DE LA GRENOUILLE profitable?

Yes, LES PENATES DE LA GRENOUILLE generated a net profit of 215€ in 2021.

Where is the headquarters of LES PENATES DE LA GRENOUILLE ?

The headquarters of LES PENATES DE LA GRENOUILLE is located in ARGENS-MINERVOIS (11200), in the department Aude.

Where to find the tax return of LES PENATES DE LA GRENOUILLE ?

The tax return of LES PENATES DE LA GRENOUILLE 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 PENATES DE LA GRENOUILLE operate?

LES PENATES DE LA GRENOUILLE operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.