L'ETANG DU CHAT BOTTE : revenue, balance sheet and financial ratios

L'ETANG DU CHAT BOTTE is a French company founded 12 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in MARCILLY-SUR-EURE (27810), this company of category PME shows in 2022 a revenue of 11 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 - L'ETANG DU CHAT BOTTE (SIREN 797827458)
Indicator 2022 2021 2020 2019 2018 2017
Revenue 10 634 € 7 501 € 7 870 € 10 199 € 11 466 € 13 691 €
Net income 1 448 € 2 819 € -2 808 € 1 185 € -932 € 898 €
EBITDA 2 470 € 4 262 € -1 321 € 2 716 € 328 € 2 139 €
Net margin 13.6% 37.6% -35.7% 11.6% -8.1% 6.6%

Revenue and income statement

In 2022, L'ETANG DU CHAT BOTTE achieves revenue of 11 k€. Activity remains stable over the period (CAGR: -4.9%). Vs 2021, growth of +42% (8 k€ -> 11 k€). After deducting consumption (5 k€), gross margin stands at 6 k€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2 k€, representing 23.2% of revenue. Warning negative scissor effect: despite revenue change (+42%), EBITDA varies by -42%, reducing margin by 33.6 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 1 k€, i.e. 13.6% 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

10 634 €

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

6 046 €

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

2 470 €

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

1 448 €

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

1 448 €

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

19.6%

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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 283%. 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 63%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 23.8% 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

283.2%

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

63.309%

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

23.782%

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

0.0

Asset age ratio (2022) ?
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

11.7%

Solvency indicators evolution
L'ETANG DU CHAT BOTTE

Sector positioning

Debt ratio
283.2 2022
2020
2021
2022
Q1: 0.0
Med: 23.39
Q3: 112.96
Watch +50 pts over 3 years

In 2022, the debt ratio of L'ETANG DU CHAT BOTTE (283.20) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
63.31% 2022
2020
2021
2022
Q1: 2.19%
Med: 28.72%
Q3: 58.92%
Excellent

In 2022, the financial autonomy of L'ETANG DU CHAT BOTTE (63.3%) 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
0.0 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.03 years
Q3: 2.05 years
Excellent -25 pts over 3 years

In 2022, the repayment capacity of L'ETANG DU CHAT BOTTE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 115.87. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

115.871

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

0.0

Liquidity indicators evolution
L'ETANG DU CHAT BOTTE

Sector positioning

Liquidity ratio
115.87 2022
2020
2021
2022
Q1: 91.36
Med: 176.87
Q3: 365.72
Average +7 pts over 3 years

In 2022, the liquidity ratio of L'ETANG DU CHAT BOTTE (115.87) 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
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.3x
Average

In 2022, the interest coverage of L'ETANG DU CHAT BOTTE (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: 24 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-361 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

-10 649 €

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

24 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

3 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

-361 j

WCR and payment terms evolution
L'ETANG DU CHAT BOTTE

Positioning of L'ETANG DU CHAT BOTTE in its sector

Comparison with sector Autres activités récréatives et de loisirs

Valuation estimate

Based on 114 transactions of similar company sales (all years), the value of L'ETANG DU CHAT BOTTE is estimated at 10 838 € (range 6 012€ - 18 522€). With an EBITDA of 2 470€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.72x (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
114 transactions
6k€ 10k€ 18k€
10 838 € Range: 6 012€ - 18 522€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 470 € × 5.1x
Estimation 12 595 €
7 290€ - 19 675€
Revenue Multiple 30%
10 634 € × 0.72x
Estimation 7 671 €
3 537€ - 14 575€
Net Income Multiple 20%
1 448 € × 7.7x
Estimation 11 198 €
6 529€ - 21 562€
How is this estimate calculated?

This estimate is based on the analysis of 114 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 (Autres activités récréatives et de loisirs)

Compare L'ETANG DU CHAT BOTTE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs

Frequently asked questions about L'ETANG DU CHAT BOTTE

What is the revenue of L'ETANG DU CHAT BOTTE ?

The revenue of L'ETANG DU CHAT BOTTE in 2022 is 11 k€.

Is L'ETANG DU CHAT BOTTE profitable?

Yes, L'ETANG DU CHAT BOTTE generated a net profit of 1 k€ in 2022.

Where is the headquarters of L'ETANG DU CHAT BOTTE ?

The headquarters of L'ETANG DU CHAT BOTTE is located in MARCILLY-SUR-EURE (27810), in the department Eure.

Where to find the tax return of L'ETANG DU CHAT BOTTE ?

The tax return of L'ETANG DU CHAT BOTTE 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 L'ETANG DU CHAT BOTTE operate?

L'ETANG DU CHAT BOTTE operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.