LES TERRASSES DE LA RAVINE : revenue, balance sheet and financial ratios

LES TERRASSES DE LA RAVINE is a French company founded 9 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in LE TAMPON (97430), this company of category PME shows in 2023 a revenue of 32 k€. 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 TERRASSES DE LA RAVINE (SIREN 822053872)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 32 162 € 32 121 € 25 470 € 29 761 € 32 250 € 639 773 € 571 429 €
Net income 5 821 € 8 428 € 1 995 € 1 760 € 10 114 € 112 475 € 29 893 €
EBITDA 25 495 € 24 795 € 18 876 € 22 683 € 26 610 € 139 861 € 38 705 €
Net margin 18.1% 26.2% 7.8% 5.9% 31.4% 17.6% 5.2%

Revenue and income statement

In 2023, LES TERRASSES DE LA RAVINE achieves revenue of 32 k€. Revenue is declining over the period 2017-2023 (CAGR: -38.1%). Vs 2022: +0%. After deducting consumption (0 €), gross margin stands at 32 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 25 k€, representing 79.3% of revenue. Positive scissor effect: EBITDA margin improves by +2.1 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 6 k€, i.e. 18.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

32 162 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

32 162 €

EBITDA (2023) ?
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

25 495 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

5 821 €

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

5 821 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

79.3%

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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 2%. 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 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 79.3% 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 (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

1.516%

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

0.804%

Cash flow / Revenue (2023) ?
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

79.271%

Repayment capacity (2023) ?
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

0.102

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

76.7%

Solvency indicators evolution
LES TERRASSES DE LA RAVINE

Sector positioning

Debt ratio
1.52 2023
2021
2022
2023
Q1: -25.79
Med: 7.7
Q3: 166.03
Good -22 pts over 3 years

In 2023, the debt ratio of LES TERRASSES DE LA RAVINE (1.52) 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
0.8% 2023
2021
2022
2023
Q1: 0.43%
Med: 30.83%
Q3: 76.17%
Average -35 pts over 3 years

In 2023, the financial autonomy of LES TERRASSES DE LA RAVINE (0.8%) 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
0.1 years 2023
2021
2022
2023
Q1: -0.3 years
Med: 0.44 years
Q3: 10.35 years
Good

In 2023, the repayment capacity of LES TERRASSES DE LA RAVINE (0.10) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

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

0.003

Interest coverage (2023) ?
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 TERRASSES DE LA RAVINE

Sector positioning

Liquidity ratio
0.0 2023
2021
2022
2023
Q1: 95.03
Med: 298.23
Q3: 1220.9
Watch

In 2023, the liquidity ratio of LES TERRASSES DE LA RAVINE (0.00) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 16.99x
Average

In 2023, the interest coverage of LES TERRASSES DE LA RAVINE (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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. Excellent situation: suppliers finance 73 days of the operating cycle (retail model). Inventory turnover is 80 days (= Average inventory / Cost of goods x 360). WCR is negative (-1671 days): operations structurally generate cash. Notable WCR improvement over the period (-146%), freeing up cash.

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

-149 253 €

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

73 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

80 j

WCR in days of revenue (2023) ?
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

-1671 j

WCR and payment terms evolution
LES TERRASSES DE LA RAVINE

Positioning of LES TERRASSES DE LA RAVINE in its sector

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

Valuation estimate

Based on 215 transactions of similar company sales in 2023, the value of LES TERRASSES DE LA RAVINE is estimated at 77 224 € (range 21 331€ - 129 609€). With an EBITDA of 25 495€, the sector multiple of 5.2x is applied. The price/revenue ratio is 0.51x (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 2023
215 transactions
21k€ 77k€ 129k€
77 224 € Range: 21 331€ - 129 609€
NAF 5 année 2023

Valuation detail by method

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EBITDA Multiple 50%
25 495 € × 5.2x
Estimation 131 390 €
33 335€ - 211 121€
Revenue Multiple 30%
32 162 € × 0.51x
Estimation 16 422 €
7 478€ - 37 570€
Net Income Multiple 20%
5 821 € × 5.7x
Estimation 33 013 €
12 101€ - 63 891€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 TERRASSES DE LA RAVINE 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 TERRASSES DE LA RAVINE

What is the revenue of LES TERRASSES DE LA RAVINE ?

The revenue of LES TERRASSES DE LA RAVINE in 2023 is 32 k€.

Is LES TERRASSES DE LA RAVINE profitable?

Yes, LES TERRASSES DE LA RAVINE generated a net profit of 6 k€ in 2023.

Where is the headquarters of LES TERRASSES DE LA RAVINE ?

The headquarters of LES TERRASSES DE LA RAVINE is located in LE TAMPON (97430), in the department La Reunion.

Where to find the tax return of LES TERRASSES DE LA RAVINE ?

The tax return of LES TERRASSES DE LA RAVINE 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 TERRASSES DE LA RAVINE operate?

LES TERRASSES DE LA RAVINE 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.