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LOU PASSATEMPS : revenue, balance sheet and financial ratios

LOU PASSATEMPS is a French company founded 17 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in MONTFERRIER-SUR-LEZ (34980), this company of category PME shows in 2022 a revenue of 3.0 M€. 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 - LOU PASSATEMPS (SIREN 509514840)
Indicator 2022 2021 2020 2019 2018 2016
Revenue 3 034 547 € N/C N/C N/C N/C N/C
Net income 1 251 935 € 896 198 € 684 267 € 521 408 € 292 846 € 3 776 €
EBITDA 1 094 902 € N/C N/C N/C N/C N/C
Net margin 41.3% N/C N/C N/C N/C N/C

Revenue and income statement

In 2022, LOU PASSATEMPS achieves revenue of 3.0 M€. After deducting consumption (370 k€), gross margin stands at 2.7 M€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 36.1% 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 1.3 M€, i.e. 41.3% 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

3 034 547 €

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

2 664 889 €

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

1 094 902 €

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

1 070 139 €

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

1 251 935 €

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

36.1%

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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 0%. 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 84%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 22.4% 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

0.261%

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

83.853%

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

22.412%

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

0.008

Solvency indicators evolution
LOU PASSATEMPS

Sector positioning

Debt ratio
0.26 2022
2020
2021
2022
Q1: -72.48
Med: 11.45
Q3: 180.83
Good +21 pts over 3 years

In 2022, the debt ratio of LOU PASSATEMPS (0.26) 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
83.85% 2022
2020
2021
2022
Q1: 1.96%
Med: 38.53%
Q3: 82.82%
Excellent

In 2022, the financial autonomy of LOU PASSATEMPS (83.8%) 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
0.01 years 2022
2022
Q1: -0.01 years
Med: 0.67 years
Q3: 10.41 years
Good

In 2022, the repayment capacity of LOU PASSATEMPS (0.01) 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 627.75. 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

627.75

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
LOU PASSATEMPS

Sector positioning

Liquidity ratio
627.75 2022
2020
2021
2022
Q1: 88.23
Med: 269.82
Q3: 1093.34
Good +18 pts over 3 years

In 2022, the liquidity ratio of LOU PASSATEMPS (627.75) 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
0.0x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 13.79x
Average

In 2022, the interest coverage of LOU PASSATEMPS (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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 6 days. The company must finance 5 days of gap between collections and payments. Overall, WCR represents 45 days of revenue, i.e. 380 k€ to permanently finance.

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

379 743 €

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

11 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

6 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

45 j

WCR and payment terms evolution
LOU PASSATEMPS

Positioning of LOU PASSATEMPS 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 LOU PASSATEMPS is estimated at 3 405 070 € (range 1 388 511€ - 7 946 522€). With an EBITDA of 1 094 902€, 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
1388k€ 3405k€ 7946k€
3 405 070 € Range: 1 388 511€ - 7 946 522€
NAF 5 année 2022

Valuation detail by method

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EBITDA Multiple 50%
1 094 902 € × 3.3x
Estimation 3 580 828 €
1 466 294€ - 7 964 562€
Revenue Multiple 30%
3 034 547 € × 0.68x
Estimation 2 048 802 €
926 969€ - 5 839 317€
Net Income Multiple 20%
1 251 935 € × 4.0x
Estimation 5 000 080 €
1 886 366€ - 11 062 231€

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 LOU PASSATEMPS 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 LOU PASSATEMPS

What is the revenue of LOU PASSATEMPS ?

The revenue of LOU PASSATEMPS in 2022 is 3.0 M€.

Is LOU PASSATEMPS profitable?

Yes, LOU PASSATEMPS generated a net profit of 1.3 M€ in 2022.

Where is the headquarters of LOU PASSATEMPS ?

The headquarters of LOU PASSATEMPS is located in MONTFERRIER-SUR-LEZ (34980), in the department Herault.

Where to find the tax return of LOU PASSATEMPS ?

The tax return of LOU PASSATEMPS 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 LOU PASSATEMPS operate?

LOU PASSATEMPS 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.