LES SERRES DU MONT SAINT MICHEL : revenue, balance sheet and financial ratios

LES SERRES DU MONT SAINT MICHEL is a French company founded 10 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in BRECEY (50370), this company of category ETI shows in 2024 a revenue of 6.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - LES SERRES DU MONT SAINT MICHEL (SIREN 812228922)
Indicator 2024 2023 2022 2021 2020 2019
Revenue 6 382 782 € 3 051 651 € 2 957 737 € 2 842 679 € 2 953 130 € 96 351 €
Net income 529 384 € -102 807 € -162 689 € -278 885 € 2 135 059 € -38 849 €
EBITDA 5 977 716 € 2 800 653 € 2 606 369 € 2 411 634 € 2 639 733 € -335 096 €
Net margin 8.3% -3.4% -5.5% -9.8% 72.3% -40.3%

Revenue and income statement

In 2024, LES SERRES DU MONT SAINT MICHEL achieves revenue of 6.4 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +131.3%. Vs 2023, growth of +109% (3.1 M€ -> 6.4 M€). After deducting consumption (0 €), gross margin stands at 6.4 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6.0 M€, representing 93.7% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 529 k€, i.e. 8.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 382 782 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 382 782 €

EBITDA (2024) ?
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

5 977 716 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 775 142 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

529 384 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

93.7%

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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 231%. 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 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 74.3% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

230.546%

Financial autonomy (2024) ?
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

28.861%

Cash flow / Revenue (2024) ?
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

74.335%

Repayment capacity (2024) ?
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

6.147

Asset age ratio (2024) ?
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

54.2%

Solvency indicators evolution
LES SERRES DU MONT SAINT MICHEL

Sector positioning

Debt ratio
230.55 2024
2022
2023
2024
Q1: -21.15
Med: 5.9
Q3: 146.94
Average

In 2024, the debt ratio of LES SERRES DU MONT SAINT ... (230.55) 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
28.86% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.42%
Q3: 73.8%
Good +12 pts over 3 years

In 2024, the financial autonomy of LES SERRES DU MONT SAINT ... (28.9%) 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
6.15 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.59 years
Average -11 pts over 3 years

In 2024, the repayment capacity of LES SERRES DU MONT SAINT ... (6.15) 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 680.32. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 19.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

680.324

Interest coverage (2024) ?
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

19.625

Liquidity indicators evolution
LES SERRES DU MONT SAINT MICHEL

Sector positioning

Liquidity ratio
680.32 2024
2022
2023
2024
Q1: 83.19
Med: 307.52
Q3: 1319.53
Good

In 2024, the liquidity ratio of LES SERRES DU MONT SAINT ... (680.32) 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
19.62x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Good

In 2024, the interest coverage of LES SERRES DU MONT SAINT ... (19.6x) 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: 423 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 126 days. The gap of 297 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 677 days of revenue, i.e. 12.0 M€ to permanently finance. Over 2019-2024, WCR increased by +758%, requiring additional financing.

Operating WCR (2024) ?
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

12 003 205 €

Customer credit (2024) ?
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

423 j

Supplier credit (2024) ?
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

126 j

Inventory turnover (2024) ?
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 (2024) ?
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

677 j

WCR and payment terms evolution
LES SERRES DU MONT SAINT MICHEL

Positioning of LES SERRES DU MONT SAINT MICHEL in its sector

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

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of LES SERRES DU MONT SAINT MICHEL is estimated at 19 003 127 € (range 5 237 568€ - 34 062 867€). With an EBITDA of 5 977 716€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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 2024
169 transactions
5237k€ 19003k€ 34062k€
19 003 127 € Range: 5 237 568€ - 34 062 867€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
5 977 716 € × 5.6x
Estimation 33 474 180 €
8 860 835€ - 59 747 286€
Revenue Multiple 30%
6 382 782 € × 0.81x
Estimation 5 148 528 €
1 967 416€ - 9 600 746€
Net Income Multiple 20%
529 384 € × 6.8x
Estimation 3 607 398 €
1 084 630€ - 6 545 001€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 SERRES DU MONT SAINT MICHEL 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 SERRES DU MONT SAINT MICHEL

What is the revenue of LES SERRES DU MONT SAINT MICHEL ?

The revenue of LES SERRES DU MONT SAINT MICHEL in 2024 is 6.4 M€.

Is LES SERRES DU MONT SAINT MICHEL profitable?

Yes, LES SERRES DU MONT SAINT MICHEL generated a net profit of 529 k€ in 2024.

Where is the headquarters of LES SERRES DU MONT SAINT MICHEL ?

The headquarters of LES SERRES DU MONT SAINT MICHEL is located in BRECEY (50370), in the department Manche.

Where to find the tax return of LES SERRES DU MONT SAINT MICHEL ?

The tax return of LES SERRES DU MONT SAINT MICHEL 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 SERRES DU MONT SAINT MICHEL operate?

LES SERRES DU MONT SAINT MICHEL 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.