LES TERRASSES DU GOLF : revenue, balance sheet and financial ratios

LES TERRASSES DU GOLF is a French company founded 15 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in SAINT-PIERRE-DU-PERRAY (91280), this company of category PME shows in 2022 a revenue of 138 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 DU GOLF (SIREN 528823248)
Indicator 2022 2019
Revenue 137 856 € 137 957 €
Net income 46 417 € 55 513 €
EBITDA 102 156 € 120 466 €
Net margin 33.7% 40.2%

Revenue and income statement

In 2022, LES TERRASSES DU GOLF achieves revenue of 138 k€. Slight decline of -0% vs 2019. After deducting consumption (0 €), gross margin stands at 138 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 102 k€, representing 74.1% of revenue. Warning negative scissor effect: despite revenue change (-0%), EBITDA varies by -15%, reducing margin by 13.2 pts. This reflects costs rising faster than 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 46 k€, i.e. 33.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

137 856 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

137 856 €

EBITDA (2022) ?
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

102 156 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

58 550 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

46 417 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

74.1%

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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 1%. 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 86%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 65.3% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.54%

Financial autonomy (2022) ?
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

85.855%

Cash flow / Revenue (2022) ?
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

65.302%

Repayment capacity (2022) ?
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

0.079

Solvency indicators evolution
LES TERRASSES DU GOLF

Sector positioning

Debt ratio
0.54 2022
2019
2022
Q1: -74.34
Med: 11.43
Q3: 181.21
Good

In 2022, the debt ratio of LES TERRASSES DU GOLF (0.54) 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
85.86% 2022
2019
2022
Q1: 1.95%
Med: 38.48%
Q3: 82.88%
Excellent

In 2022, the financial autonomy of LES TERRASSES DU GOLF (85.9%) 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
0.08 years 2022
2019
2022
Q1: -0.01 years
Med: 0.67 years
Q3: 10.42 years
Good -26 pts over 2 years

In 2022, the repayment capacity of LES TERRASSES DU GOLF (0.08) 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. The interest coverage ratio (= EBIT / Interest expenses) is 2.3x. Financial charges are adequately covered by operations.

Liquidity ratio (2022) ?
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

0.0

Interest coverage (2022) ?
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

2.279

Liquidity indicators evolution
LES TERRASSES DU GOLF

Sector positioning

Liquidity ratio
0.0 2022
2019
2022
Q1: 88.14
Med: 269.92
Q3: 1094.56
Watch

In 2022, the liquidity ratio of LES TERRASSES DU GOLF (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
2.28x 2022
2019
2022
Q1: 0.0x
Med: 0.0x
Q3: 13.79x
Good -6 pts over 2 years

In 2022, the interest coverage of LES TERRASSES DU GOLF (2.3x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 116 days. Excellent situation: suppliers finance 116 days of the operating cycle (retail model). WCR is negative (-530 days): operations structurally generate cash.

Operating WCR (2022) ?
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

-202 810 €

Customer credit (2022) ?
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 (2022) ?
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

116 j

Inventory turnover (2022) ?
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 (2022) ?
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

-530 j

WCR and payment terms evolution
LES TERRASSES DU GOLF

Positioning of LES TERRASSES DU GOLF in its sector

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

Valuation estimate

Based on 241 transactions of similar company sales in 2022, the value of LES TERRASSES DU GOLF is estimated at 232 047 € (range 95 024€ - 533 163€). With an EBITDA of 102 156€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.68x (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 2022
241 transactions
95k€ 232k€ 533k€
232 047 € Range: 95 024€ - 533 163€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
102 156 € × 3.3x
Estimation 334 097 €
136 807€ - 743 106€
Revenue Multiple 30%
137 856 € × 0.68x
Estimation 93 075 €
42 111€ - 265 273€
Net Income Multiple 20%
46 417 € × 4.0x
Estimation 185 384 €
69 939€ - 410 146€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 241 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 DU GOLF 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 DU GOLF

What is the revenue of LES TERRASSES DU GOLF ?

The revenue of LES TERRASSES DU GOLF in 2022 is 138 k€.

Is LES TERRASSES DU GOLF profitable?

Yes, LES TERRASSES DU GOLF generated a net profit of 46 k€ in 2022.

Where is the headquarters of LES TERRASSES DU GOLF ?

The headquarters of LES TERRASSES DU GOLF is located in SAINT-PIERRE-DU-PERRAY (91280), in the department Essonne.

Where to find the tax return of LES TERRASSES DU GOLF ?

The tax return of LES TERRASSES DU GOLF 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 DU GOLF operate?

LES TERRASSES DU GOLF 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.