LES SAINTES : revenue, balance sheet and financial ratios

LES SAINTES is a French company founded 20 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in SAINT-PAUL-LES-DAX (40990), this company of category PME shows in 2025 a revenue of 729 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 SAINTES (SIREN 483105193)
Indicator 2025 2024 2023 2022 2021 2020 2019 2017
Revenue 728 682 € 727 083 € 783 998 € 783 303 € 720 896 € 812 650 € 812 804 € 883 646 €
Net income 117 € 29 674 € 55 489 € 95 474 € 80 948 € 48 647 € 55 270 € 81 919 €
EBITDA -1 906 € 29 516 € 69 424 € 116 985 € 103 677 € 83 477 € 88 778 € 113 219 €
Net margin 0.0% 4.1% 7.1% 12.2% 11.2% 6.0% 6.8% 9.3%

Revenue and income statement

In 2025, LES SAINTES achieves revenue of 729 k€. Activity remains stable over the period (CAGR: -2.4%). Vs 2024: +0%. After deducting consumption (449 k€), gross margin stands at 280 k€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2 k€, representing -0.3% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -106%, reducing margin by 4.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 117 €, i.e. 0.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

728 682 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

279 712 €

EBITDA (2025) ?
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

-1 906 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-6 542 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

117 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.3%

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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 11%. 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 68%. 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 5.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 0.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

11.347%

Financial autonomy (2025) ?
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

67.916%

Cash flow / Revenue (2025) ?
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

0.586%

Repayment capacity (2025) ?
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

5.122

Asset age ratio (2025) ?
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

3.5%

Solvency indicators evolution
LES SAINTES

Sector positioning

Debt ratio
11.35 2025
2023
2024
2025
Q1: 2.38
Med: 23.1
Q3: 81.62
Good -8 pts over 3 years

In 2025, the debt ratio of LES SAINTES (11.35) 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
67.92% 2025
2023
2024
2025
Q1: 13.16%
Med: 41.83%
Q3: 65.16%
Excellent

In 2025, the financial autonomy of LES SAINTES (67.9%) 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
5.12 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.4 years
Q3: 2.84 years
Watch +19 pts over 3 years

In 2025, the repayment capacity of LES SAINTES (5.12) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 383.87. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

383.873

Interest coverage (2025) ?
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

-10.073

Liquidity indicators evolution
LES SAINTES

Sector positioning

Liquidity ratio
383.87 2025
2023
2024
2025
Q1: 124.91
Med: 218.23
Q3: 398.1
Good

In 2025, the liquidity ratio of LES SAINTES (383.87) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-10.07x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.38x
Q3: 7.12x
Average -32 pts over 3 years

In 2025, the interest coverage of LES SAINTES (-10.1x) 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: 23 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Overall, WCR represents 113 days of revenue, i.e. 229 k€ to permanently finance. Notable WCR improvement over the period (-32%), freeing up cash.

Operating WCR (2025) ?
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

229 265 €

Customer credit (2025) ?
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 (2025) ?
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

23 j

Inventory turnover (2025) ?
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 (2025) ?
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

113 j

WCR and payment terms evolution
LES SAINTES

Positioning of LES SAINTES in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 51 transactions of similar company sales in 2025, the value of LES SAINTES is estimated at 74 183 € (range 43 604€ - 300 627€). The price/revenue ratio is 0.17x (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 2025
51 tx
43k€ 74k€ 300k€
74 183 € Range: 43 604€ - 300 627€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
728 682 € × 0.17x
Estimation 123 473 €
72 574€ - 500 302€
Net Income Multiple 20%
117 € × 2.1x
Estimation 248 €
150€ - 1 117€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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 (Commerce de détail d'habillement en magasin spécialisé)

Compare LES SAINTES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about LES SAINTES

What is the revenue of LES SAINTES ?

The revenue of LES SAINTES in 2025 is 729 k€.

Is LES SAINTES profitable?

Yes, LES SAINTES generated a net profit of 117€ in 2025.

Where is the headquarters of LES SAINTES ?

The headquarters of LES SAINTES is located in SAINT-PAUL-LES-DAX (40990), in the department Landes.

Where to find the tax return of LES SAINTES ?

The tax return of LES SAINTES 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 SAINTES operate?

LES SAINTES operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.