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LES SAPINS : revenue, balance sheet and financial ratios

LES SAPINS is a French company founded 69 years ago, specialized in the sector Hébergement touristique et autre hébergement de courte durée . Based in GLIERES-VAL-DE-BORNE (74130), this company of category PME shows in 2022 a revenue of 19 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 SAPINS (SIREN 605720135)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 19 118 € N/C N/C N/C N/C N/C N/C
Net income 80 247 € -20 391 € -21 959 € 2 096 € -19 780 € -21 753 € -31 352 € -25 050 €
EBITDA N/C 709 € N/C N/C N/C N/C N/C N/C
Net margin N/C -106.7% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2023, LES SAPINS generates positive net income of 80 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

80 247 €

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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 -144%. 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 -211%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-143.508%

Financial autonomy (2023) ?
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

-210.986%

Asset age ratio (2023) ?
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

14.5%

Solvency indicators evolution
LES SAPINS

Sector positioning

Debt ratio
-143.51 2023
2021
2022
2023
Q1: -26.65
Med: 1.16
Q3: 99.51
Excellent

In 2023, the debt ratio of LES SAPINS (-143.51) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-210.99% 2023
2021
2022
2023
Q1: 0.0%
Med: 13.95%
Q3: 55.07%
Average

In 2023, the financial autonomy of LES SAPINS (-211.0%) 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
560.12 years 2022
2022
Q1: -0.08 years
Med: 0.0 years
Q3: 2.97 years
Watch

In 2022, the repayment capacity of LES SAPINS (560.12) 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 99.12. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

99.117

Liquidity indicators evolution
LES SAPINS

Sector positioning

Liquidity ratio
99.12 2023
2021
2022
2023
Q1: 38.52
Med: 128.46
Q3: 345.94
Average -14 pts over 3 years

In 2023, the liquidity ratio of LES SAPINS (99.12) 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
0.0x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.43x
Average

In 2022, the interest coverage of LES SAPINS (0.0x) 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.

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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 (2023) ?
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 (2023) ?
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 and payment terms evolution
LES SAPINS

Positioning of LES SAPINS in its sector

Comparison with sector Hébergement touristique et autre hébergement de courte durée

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (37 transactions). This range of 22 670€ to 470 280€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
22k€ 124k€ 470k€
124 331 € Range: 22 670€ - 470 280€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 37 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 (Hébergement touristique et autre hébergement de courte durée )

Compare LES SAPINS with other companies in the same sector:

Voir toutes les statistiques du secteur Hébergement touristique et autre hébergement de courte durée

Frequently asked questions about LES SAPINS

What is the revenue of LES SAPINS ?

The revenue of LES SAPINS in 2022 is 19 k€.

Is LES SAPINS profitable?

Yes, LES SAPINS generated a net profit of 80 k€ in 2023.

Where is the headquarters of LES SAPINS ?

The headquarters of LES SAPINS is located in GLIERES-VAL-DE-BORNE (74130), in the department Haute-Savoie.

Where to find the tax return of LES SAPINS ?

The tax return of LES SAPINS 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 SAPINS operate?

LES SAPINS 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.