Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
Le dernier exercice comptable publié pour cette entreprise remonte à 2017. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

MONTAGNE SKI DIFFUSION : revenue, balance sheet and financial ratios

MONTAGNE SKI DIFFUSION is a French company founded 54 years ago, specialized in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques. Based in GERDE (65200), this company of category PME shows in 2017 a revenue of 274 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Fragile

Signal structurel : résultat d'exploitation insuffisant pour couvrir les intérêts.

In summary, MONTAGNE SKI DIFFUSION posts positive profitability over the latest financial year. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - MONTAGNE SKI DIFFUSION (SIREN 477220032)
Indicator 2017
Revenue 274 362 €
Net income 22 007 €
EBITDA 25 687 €
Net margin 8.0%

Revenue and income statement

In 2017, MONTAGNE SKI DIFFUSION achieves revenue of 274 k€. After deducting consumption (7 k€), gross margin stands at 268 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 26 k€, representing 9.4% of revenue. This ratio is more favorable than the sector median (4.9%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 22 k€, i.e. 8.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

274 362 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

267 527 €

EBITDA (2017) ?
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

25 687 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

26 030 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

22 007 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.4%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 63%. This ratio is less favorable than the sector median (9.5%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 50%. This ratio is more favorable than the sector median (38.6%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 10.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (4.1%).

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

63.49%

Financial autonomy (2017) ?
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

50.41%

Cash flow / Revenue (2017) ?
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

10.82%

Repayment capacity (2017) ?
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

4.07

Asset age ratio (2017) ?
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

19.1%

Solvency indicators evolution
MONTAGNE SKI DIFFUSION

Sector positioning

Debt ratio
63.49% 2017
Q1: 0.12%
Med: 9.54%
Q3: 46.36%
Watch

In 2017, the debt ratio of MONTAGNE SKI DIFFUSION (63.5%) 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
50.41% 2017
Q1: 13.79%
Med: 38.65%
Q3: 62.85%
Good

In 2017, the financial autonomy of MONTAGNE SKI DIFFUSION (50.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 5.02. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.1). The interest coverage ratio (= EBIT / Interest expenses) is 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2017) ?
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

5.02

Interest coverage (2017) ?
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

0.01

Liquidity indicators evolution
MONTAGNE SKI DIFFUSION

Sector positioning

Liquidity ratio
5.02 2017
Q1: 1.32
Med: 2.13
Q3: 3.75
Excellent

In 2017, the liquidity ratio of MONTAGNE SKI DIFFUSION (5.02) 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.

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: 263 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. The gap of 212 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 252 days of revenue, i.e. 192 k€ to permanently finance.

Operating WCR (2017) ?
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

191 730 €

Customer credit (2017) ?
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

263 j

Supplier credit (2017) ?
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

51 j

Inventory turnover (2017) ?
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 (2017) ?
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

252 j

WCR and payment terms evolution
MONTAGNE SKI DIFFUSION

Positioning of MONTAGNE SKI DIFFUSION in its sector

Comparison with sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of MONTAGNE SKI DIFFUSION is estimated at 56 646 € (range 30 160€ - 153 586€). With an EBITDA of 25 687€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.32x (conservative valuation). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2017
50 tx
30k€ 56k€ 153k€
56 646 € Range: 30 160€ - 153 586€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
25 687 € × 1.8x
Estimation 46 698 €
24 331€ - 158 647€
Revenue Multiple 30%
274 362 € × 0.32x
Estimation 87 452 €
43 572€ - 166 752€
Net Income Multiple 20%
22 007 € × 1.6x
Estimation 35 307 €
24 618€ - 121 186€
How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Intermédiaires spécialisés dans le commerce d'autres produits spécifiques)

Compare MONTAGNE SKI DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Top companies in Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Largest companies by revenue in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques:

Top companies in Hautes-Pyrenees

Largest companies by revenue in the department Hautes-Pyrenees:

Voir le classement complet du département Hautes-Pyrenees

Frequently asked questions about MONTAGNE SKI DIFFUSION

What is the revenue of MONTAGNE SKI DIFFUSION ?

The revenue of MONTAGNE SKI DIFFUSION in 2017 is 274 k€.

Is MONTAGNE SKI DIFFUSION profitable?

Yes, MONTAGNE SKI DIFFUSION generated a net profit of 22 k€ in 2017.

Where is the headquarters of MONTAGNE SKI DIFFUSION ?

The headquarters of MONTAGNE SKI DIFFUSION is located in GERDE (65200), in the department Hautes-Pyrenees.

Where to find the tax return of MONTAGNE SKI DIFFUSION ?

The tax return of MONTAGNE SKI DIFFUSION 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 MONTAGNE SKI DIFFUSION operate?

MONTAGNE SKI DIFFUSION operates in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques (NAF code 46.18Z). See the 'Sector positioning' section above to compare the company with its competitors.