PARENTHESE VILLAGE SOLEIL : revenue, balance sheet and financial ratios

PARENTHESE VILLAGE SOLEIL is a French company founded 41 years ago, specialized in the sector Hôtels et hébergement similaire . Based in BORMES-LES-MIMOSAS (83230), this company of category PME shows in 2025 a revenue of 42 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 - PARENTHESE VILLAGE SOLEIL (SIREN 332778133)
Indicator 2025 2018 2017 2016
Revenue 41 629 € 113 659 € 117 508 € 169 670 €
Net income 14 846 € -25 786 € -16 995 € 14 157 €
EBITDA -12 912 € -8 521 € -1 240 € 28 933 €
Net margin 35.7% -22.7% -14.5% 8.3%

Revenue and income statement

In 2025, PARENTHESE VILLAGE SOLEIL achieves revenue of 42 k€. Revenue is declining over the period 2016-2025 (CAGR: -14.5%). Significant drop of -63% vs 2018. After deducting consumption (3 k€), gross margin stands at 39 k€, i.e. a rate of 94%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -13 k€, representing -31.0% of revenue. Warning negative scissor effect: despite revenue change (-63%), EBITDA varies by -52%, reducing margin by 23.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 15 k€, i.e. 35.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

41 629 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

39 062 €

EBITDA (2025) ?
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

-12 912 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-21 824 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

14 846 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-31.0%

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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 2%. 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 95%. 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 56.3% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.544%

Financial autonomy (2025) ?
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

94.779%

Cash flow / Revenue (2025) ?
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

56.331%

Repayment capacity (2025) ?
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

0.128

Asset age ratio (2025) ?
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

29.3%

Solvency indicators evolution
PARENTHESE VILLAGE SOLEIL

Sector positioning

Debt ratio
1.54 2025
2017
2018
2025
Q1: 1.64
Med: 30.37
Q3: 112.14
Excellent -50 pts over 3 years

In 2025, the debt ratio of PARENTHESE VILLAGE SOLEIL (1.54) 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
94.78% 2025
2017
2018
2025
Q1: 10.29%
Med: 39.41%
Q3: 64.73%
Excellent +48 pts over 3 years

In 2025, the financial autonomy of PARENTHESE VILLAGE SOLEIL (94.8%) 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
0.13 years 2025
2017
2018
2025
Q1: 0.0 years
Med: 0.71 years
Q3: 3.85 years
Good

In 2025, the repayment capacity of PARENTHESE VILLAGE SOLEIL (0.13) 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 1770.08. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

1770.084

Interest coverage (2025) ?
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
PARENTHESE VILLAGE SOLEIL

Sector positioning

Liquidity ratio
1770.08 2025
2017
2018
2025
Q1: 71.69
Med: 152.66
Q3: 307.39
Excellent +14 pts over 3 years

In 2025, the liquidity ratio of PARENTHESE VILLAGE SOLEIL (1770.08) 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
0.0x 2025
2017
2018
2025
Q1: 0.0x
Med: 1.38x
Q3: 8.59x
Average

In 2025, the interest coverage of PARENTHESE VILLAGE SOLEIL (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: 127 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. The gap of 105 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 101 days of revenue, i.e. 12 k€ to permanently finance. Over 2016-2025, WCR increased by +261%, requiring additional financing.

Operating WCR (2025) ?
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

11 627 €

Customer credit (2025) ?
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

127 j

Supplier credit (2025) ?
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

22 j

Inventory turnover (2025) ?
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 (2025) ?
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

101 j

WCR and payment terms evolution
PARENTHESE VILLAGE SOLEIL

Positioning of PARENTHESE VILLAGE SOLEIL in its sector

Comparison with sector Hôtels et hébergement similaire

Valuation estimate

Based on 114 transactions of similar company sales in 2025, the value of PARENTHESE VILLAGE SOLEIL is estimated at 44 376 € (range 12 974€ - 125 506€). The price/revenue ratio is 0.43x (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.

Estimated enterprise value 2025
114 transactions
12k€ 44k€ 125k€
44 376 € Range: 12 974€ - 125 506€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
41 629 € × 0.43x
Estimation 17 974 €
8 006€ - 39 929€
Net Income Multiple 20%
14 846 € × 5.7x
Estimation 83 981 €
20 427€ - 253 872€

Valuation evolution

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 (Hôtels et hébergement similaire )

Compare PARENTHESE VILLAGE SOLEIL with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about PARENTHESE VILLAGE SOLEIL

What is the revenue of PARENTHESE VILLAGE SOLEIL ?

The revenue of PARENTHESE VILLAGE SOLEIL in 2025 is 42 k€.

Is PARENTHESE VILLAGE SOLEIL profitable?

Yes, PARENTHESE VILLAGE SOLEIL generated a net profit of 15 k€ in 2025.

Where is the headquarters of PARENTHESE VILLAGE SOLEIL ?

The headquarters of PARENTHESE VILLAGE SOLEIL is located in BORMES-LES-MIMOSAS (83230), in the department Var.

Where to find the tax return of PARENTHESE VILLAGE SOLEIL ?

The tax return of PARENTHESE VILLAGE SOLEIL 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 PARENTHESE VILLAGE SOLEIL operate?

PARENTHESE VILLAGE SOLEIL operates in the sector Hôtels et hébergement similaire (NAF code 55.10Z). See the 'Sector positioning' section above to compare the company with its competitors.