PECHE LOISIRS SERVICES : revenue, balance sheet and financial ratios

PECHE LOISIRS SERVICES is a French company founded 10 years ago, specialized in the sector Restauration de type rapide. Based in SAINT PIERRE D'ENTREMONT (73670), this company of category PME shows in 2018 a revenue of 767 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - PECHE LOISIRS SERVICES (SIREN 814336012)
Indicator 2018 2016
Revenue 767 328 € 268 879 €
Net income 32 495 € -2 169 €
EBITDA 41 317 € -2 981 €
Net margin 4.2% -0.8%

Revenue and income statement

In 2018, PECHE LOISIRS SERVICES achieves revenue of 767 k€. Vs 2016, growth of +185% (269 k€ -> 767 k€). After deducting consumption (526 k€), gross margin stands at 242 k€, i.e. a rate of 31%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 41 k€, representing 5.4% of revenue. Positive scissor effect: EBITDA margin improves by +6.5 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 32 k€, i.e. 4.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

767 328 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

241 610 €

EBITDA (2018) ?
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

41 317 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

39 544 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

32 495 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.3%

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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 174%. 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 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

173.614%

Financial autonomy (2018) ?
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

26.464%

Cash flow / Revenue (2018) ?
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

4.417%

Repayment capacity (2018) ?
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

3.388

Asset age ratio (2018) ?
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

41.5%

Solvency indicators evolution
PECHE LOISIRS SERVICES

Sector positioning

Debt ratio
173.61 2018
2016
2018
Q1: 0.0
Med: 30.28
Q3: 180.47
Average

In 2018, the debt ratio of PECHE LOISIRS SERVICES (173.61) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
26.46% 2018
2016
2018
Q1: 3.6%
Med: 26.69%
Q3: 55.05%
Average +25 pts over 2 years

In 2018, the financial autonomy of PECHE LOISIRS SERVICES (26.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
3.39 years 2018
2016
2018
Q1: 0.0 years
Med: 0.04 years
Q3: 2.01 years
Average

In 2018, the repayment capacity of PECHE LOISIRS SERVICES (3.39) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 336.61. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 2.8x. Financial charges are adequately covered by operations.

Liquidity ratio (2018) ?
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

336.612

Interest coverage (2018) ?
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

2.846

Liquidity indicators evolution
PECHE LOISIRS SERVICES

Sector positioning

Liquidity ratio
336.61 2018
2016
2018
Q1: 41.4
Med: 91.12
Q3: 166.08
Excellent

In 2018, the liquidity ratio of PECHE LOISIRS SERVICES (336.61) 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
2.85x 2018
2016
2018
Q1: 0.0x
Med: 0.13x
Q3: 3.79x
Good +44 pts over 2 years

In 2018, the interest coverage of PECHE LOISIRS SERVICES (2.9x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 30 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 15 days of revenue, i.e. 33 k€ to permanently finance.

Operating WCR (2018) ?
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

32 550 €

Customer credit (2018) ?
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

2 j

Supplier credit (2018) ?
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

15 j

Inventory turnover (2018) ?
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

30 j

WCR in days of revenue (2018) ?
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

15 j

WCR and payment terms evolution
PECHE LOISIRS SERVICES

Positioning of PECHE LOISIRS SERVICES in its sector

Comparison with sector Restauration de type rapide

Valuation estimate

Based on 1098 transactions of similar company sales in 2018, the value of PECHE LOISIRS SERVICES is estimated at 363 114 € (range 218 126€ - 558 509€). With an EBITDA of 41 317€, the sector multiple of 7.0x 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 2018
1098 transactions
218k€ 363k€ 558k€
363 114 € Range: 218 126€ - 558 509€
NAF 5 année 2018

Valuation detail by method

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EBITDA Multiple 50%
41 317 € × 7.0x
Estimation 289 490 €
166 735€ - 465 770€
Revenue Multiple 30%
767 328 € × 0.68x
Estimation 522 932 €
340 777€ - 738 423€
Net Income Multiple 20%
32 495 € × 9.5x
Estimation 307 453 €
162 629€ - 520 487€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 1098 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 (Restauration de type rapide)

Compare PECHE LOISIRS SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration de type rapide

Frequently asked questions about PECHE LOISIRS SERVICES

What is the revenue of PECHE LOISIRS SERVICES ?

The revenue of PECHE LOISIRS SERVICES in 2018 is 767 k€.

Is PECHE LOISIRS SERVICES profitable?

Yes, PECHE LOISIRS SERVICES generated a net profit of 32 k€ in 2018.

Where is the headquarters of PECHE LOISIRS SERVICES ?

The headquarters of PECHE LOISIRS SERVICES is located in SAINT PIERRE D'ENTREMONT (73670), in the department Savoie.

Where to find the tax return of PECHE LOISIRS SERVICES ?

The tax return of PECHE LOISIRS SERVICES 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 PECHE LOISIRS SERVICES operate?

PECHE LOISIRS SERVICES operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.