PLEIN AIR TOURISME 2 SAS : revenue, balance sheet and financial ratios

PLEIN AIR TOURISME 2 SAS is a French company founded 4 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in PARIS (75008), this company of category PME shows in 2024 a revenue of 1.5 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 - PLEIN AIR TOURISME 2 SAS (SIREN 910576289)
Indicator 2024 2023 2022
Revenue 1 450 222 € 808 481 € 54 066 €
Net income -391 679 € -306 616 € -43 130 €
EBITDA 1 193 222 € 744 214 € 33 423 €
Net margin -27.0% -37.9% -79.8%

Revenue and income statement

In 2024, PLEIN AIR TOURISME 2 SAS achieves revenue of 1.5 M€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +417.9%. Vs 2023, growth of +79% (808 k€ -> 1.5 M€). After deducting consumption (0 €), gross margin stands at 1.5 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.2 M€, representing 82.3% of revenue. Warning negative scissor effect: despite revenue change (+79%), EBITDA varies by +60%, reducing margin by 9.8 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -392 k€ (-27.0% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 450 222 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 450 222 €

EBITDA (2024) ?
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

1 193 222 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

739 721 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-391 679 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

82.3%

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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 720%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 352.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

719.748%

Financial autonomy (2024) ?
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

12.141%

Cash flow / Revenue (2024) ?
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

4.263%

Repayment capacity (2024) ?
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

352.013

Asset age ratio (2024) ?
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

96.8%

Solvency indicators evolution
PLEIN AIR TOURISME 2 SAS

Sector positioning

Debt ratio
719.75 2024
2022
2023
2024
Q1: -20.62
Med: 5.98
Q3: 146.83
Average

In 2024, the debt ratio of PLEIN AIR TOURISME 2 SAS (719.75) 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
12.14% 2024
2022
2023
2024
Q1: 0.04%
Med: 27.47%
Q3: 73.82%
Average

In 2024, the financial autonomy of PLEIN AIR TOURISME 2 SAS (12.1%) 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
352.01 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.65 years
Q3: 10.57 years
Watch +50 pts over 3 years

In 2024, the repayment capacity of PLEIN AIR TOURISME 2 SAS (352.01) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2711.92. 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 94.8x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

2711.924

Interest coverage (2024) ?
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

94.819

Liquidity indicators evolution
PLEIN AIR TOURISME 2 SAS

Sector positioning

Liquidity ratio
2711.92 2024
2022
2023
2024
Q1: 83.33
Med: 307.99
Q3: 1318.25
Excellent

In 2024, the liquidity ratio of PLEIN AIR TOURISME 2 SAS (2711.92) 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
94.82x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.04x
Excellent

In 2024, the interest coverage of PLEIN AIR TOURISME 2 SAS (94.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Overall, WCR represents 354 days of revenue, i.e. 1.4 M€ to permanently finance. Over 2022-2024, WCR increased by +13352%, requiring additional financing.

Operating WCR (2024) ?
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

1 424 191 €

Customer credit (2024) ?
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

28 j

Supplier credit (2024) ?
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

38 j

Inventory turnover (2024) ?
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 (2024) ?
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

354 j

WCR and payment terms evolution
PLEIN AIR TOURISME 2 SAS

Positioning of PLEIN AIR TOURISME 2 SAS in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of PLEIN AIR TOURISME 2 SAS is estimated at 4 614 819 € (range 1 273 083€ - 8 271 924€). With an EBITDA of 1 193 222€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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 2024
169 transactions
1273k€ 4614k€ 8271k€
4 614 819 € Range: 1 273 083€ - 8 271 924€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 193 222 € × 5.6x
Estimation 6 681 838 €
1 768 726€ - 11 926 257€
Revenue Multiple 30%
1 450 222 € × 0.81x
Estimation 1 169 789 €
447 014€ - 2 181 371€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 PLEIN AIR TOURISME 2 SAS 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 PLEIN AIR TOURISME 2 SAS

What is the revenue of PLEIN AIR TOURISME 2 SAS ?

The revenue of PLEIN AIR TOURISME 2 SAS in 2024 is 1.5 M€.

Is PLEIN AIR TOURISME 2 SAS profitable?

PLEIN AIR TOURISME 2 SAS recorded a net loss in 2024.

Where is the headquarters of PLEIN AIR TOURISME 2 SAS ?

The headquarters of PLEIN AIR TOURISME 2 SAS is located in PARIS (75008), in the department Paris.

Where to find the tax return of PLEIN AIR TOURISME 2 SAS ?

The tax return of PLEIN AIR TOURISME 2 SAS 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 PLEIN AIR TOURISME 2 SAS operate?

PLEIN AIR TOURISME 2 SAS 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.