L'ILE ENCHAN THES : revenue, balance sheet and financial ratios

L'ILE ENCHAN THES is a French company founded 20 years ago, specialized in the sector Hébergement touristique et autre hébergement de courte durée . Based in BORDEAUX (33300), this company of category PME shows in 2016 a revenue of 172 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'ILE ENCHAN THES (SIREN 489699108)
Indicator 2016 2015 2014
Revenue 172 029 € 174 057 € 194 821 €
Net income -34 311 € 158 € 455 €
EBITDA -25 612 € 7 758 € 11 200 €
Net margin -19.9% 0.1% 0.2%

Revenue and income statement

In 2016, L'ILE ENCHAN THES achieves revenue of 172 k€. Revenue is declining over the period 2014-2016 (CAGR: -6.0%). Slight decline of -1% vs 2015. After deducting consumption (89 k€), gross margin stands at 83 k€, i.e. a rate of 48%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -26 k€, representing -14.9% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -430%, reducing margin by 19.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -34 k€ (-19.9% of revenue), which will impact equity.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

172 029 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

82 626 €

EBITDA (2016) ?
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

-25 612 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-31 890 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-34 311 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-14.9%

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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 -862%. 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 ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-862.293%

Financial autonomy (2016) ?
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

86.06%

Cash flow / Revenue (2016) ?
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

-16.306%

Repayment capacity (2016) ?
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

-2.715

Asset age ratio (2016) ?
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

11.1%

Solvency indicators evolution
L'ILE ENCHAN THES

Sector positioning

Debt ratio
-862.29 2016
2014
2015
2016
Q1: -85.08
Med: 8.18
Q3: 146.6
Excellent -39 pts over 3 years

In 2016, the debt ratio of L'ILE ENCHAN THES (-862.29) 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
86.06% 2016
2014
2015
2016
Q1: 1.43%
Med: 31.16%
Q3: 72.56%
Excellent +25 pts over 3 years

In 2016, the financial autonomy of L'ILE ENCHAN THES (86.1%) 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
-2.71 years 2016
2014
2015
2016
Q1: 0.0 years
Med: 0.0 years
Q3: 2.82 years
Excellent -39 pts over 3 years

In 2016, the repayment capacity of L'ILE ENCHAN THES (-2.71) 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 250.89. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2016) ?
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

250.893

Interest coverage (2016) ?
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

-6.497

Liquidity indicators evolution
L'ILE ENCHAN THES

Sector positioning

Liquidity ratio
250.89 2016
2014
2015
2016
Q1: 30.79
Med: 99.0
Q3: 230.4
Excellent

In 2016, the liquidity ratio of L'ILE ENCHAN THES (250.89) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-6.5x 2016
2014
2015
2016
Q1: 0.0x
Med: 0.0x
Q3: 5.93x
Average -36 pts over 3 years

In 2016, the interest coverage of L'ILE ENCHAN THES (-6.5x) 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: 50 days. Excellent situation: suppliers finance 50 days of the operating cycle (retail model). Inventory turnover is 36 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 125 days of revenue, i.e. 60 k€ to permanently finance. Over 2014-2016, WCR increased by +358%, requiring additional financing.

Operating WCR (2016) ?
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

59 723 €

Customer credit (2016) ?
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 (2016) ?
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

50 j

Inventory turnover (2016) ?
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

36 j

WCR in days of revenue (2016) ?
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

125 j

WCR and payment terms evolution
L'ILE ENCHAN THES

Positioning of L'ILE ENCHAN THES in its sector

Comparison with sector Hébergement touristique et autre hébergement de courte durée

Valuation estimate

Based on 261 transactions of similar company sales (all years), the value of L'ILE ENCHAN THES is estimated at 128 596 € (range 87 807€ - 234 037€). The price/revenue ratio is 0.75x (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 2016
261 transactions
87k€ 128k€ 234k€
128 596 € Range: 87 807€ - 234 037€
NAF 5 all-time

Valuation method used

Revenue Multiple
172 029 € × 0.75x = 128 596 €
Range: 87 807€ - 234 037€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 261 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 L'ILE ENCHAN THES 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 L'ILE ENCHAN THES

What is the revenue of L'ILE ENCHAN THES ?

The revenue of L'ILE ENCHAN THES in 2016 is 172 k€.

Is L'ILE ENCHAN THES profitable?

L'ILE ENCHAN THES recorded a net loss in 2016.

Where is the headquarters of L'ILE ENCHAN THES ?

The headquarters of L'ILE ENCHAN THES is located in BORDEAUX (33300), in the department Gironde.

Where to find the tax return of L'ILE ENCHAN THES ?

The tax return of L'ILE ENCHAN THES 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'ILE ENCHAN THES operate?

L'ILE ENCHAN THES 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.