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RACES OVINES DES MASSIFS-ENERGIES : revenue, balance sheet and financial ratios

RACES OVINES DES MASSIFS-ENERGIES is a French company founded 15 years ago, specialized in the sector Production d'électricité. Based in MAZEYRAT D'ALLIER (43300), this company of category PME shows in 2022 a revenue of 79 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 - RACES OVINES DES MASSIFS-ENERGIES (SIREN 528885577)
Indicator 2022
Revenue 78 837 €
Net income 8 508 €
EBITDA 58 346 €
Net margin 10.8%

Revenue and income statement

En 2022, RACES OVINES DES MASSIFS-ENERGIES alcanza unos ingresos de 79 k€. Tras deducir el consumo (0 €), el margen bruto se sitúa en 79 k€, es decir, una tasa del 100%. El EBITDA alcanza 58 k€, representando el 74.0% de los ingresos. Este alto margen EBITDA proporciona una fuerte capacidad de autofinanciación. El resultado neto asciende a 9 k€, es decir, el 10.8% de los ingresos.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

78 837 €

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

78 837 €

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

58 346 €

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

20 168 €

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

8 508 €

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

74.0%

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 1240%. Situación crítica: la deuda supera significativamente los fondos propios. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 6%. Baja autonomía: la empresa depende fuertemente de financiación externa. La capacidad de reembolso indica que se necesitarían 8.7 años de flujo de caja. Más allá de 7 años, los bancos generalmente consideran el riesgo crediticio como alto. El flujo de caja representa el 59.3% de los ingresos. Este alto nivel proporciona una fuerte capacidad de autofinanciación.

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

1239.948%

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

6.204%

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

59.282%

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

8.65

Asset age ratio (2022) ?
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

62.8%

Solvency indicators evolution
RACES OVINES DES MASSIFS-ENERGIES

Sector positioning

Ratio de endeudamiento
1239.95 2022
2022
Q1: -215.08
Med: 0.0
Q3: 217.86
Average

En 2022, el ratio de endeudamiento de RACES OVINES DES MASSIFS-... (1239.95) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
6.2% 2022
2022
Q1: -4.7%
Med: 7.52%
Q3: 53.08%
Average

En 2022, el autonomía financiera de RACES OVINES DES MASSIFS-... (6.2%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Capacidad de reembolso
8.65 ans 2022
2022
Q1: -1.73 ans
Med: 0.0 ans
Q3: 6.9 ans
Average

En 2022, el capacidad de reembolso de RACES OVINES DES MASSIFS-... (8.7 ans) se sitúa por encima de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Un esfuerzo de reducción podría mejorar la solidez financiera.

Liquidity ratios

El ratio de liquidez se sitúa en 52.92. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 17.4x. El resultado de explotación cubre muy ampliamente los gastos financieros.

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

52.923

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

17.407

Liquidity indicators evolution
RACES OVINES DES MASSIFS-ENERGIES

Sector positioning

Ratio de liquidez
52.92 2022
2022
Q1: 69.32
Med: 201.89
Q3: 755.4
Vigilar

En 2022, el ratio de liquidez de RACES OVINES DES MASSIFS-... (52.92) se sitúa en el 25% más bajo del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio inferior a 1 puede señalar tensiones potenciales de flujo de caja.

Cobertura de intereses
17.41x 2022
2022
Q1: -0.06x
Med: 0.31x
Q3: 15.0x
Excelente

En 2022, el cobertura de intereses de RACES OVINES DES MASSIFS-... (17.4x) se sitúa en el top 25% del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Alta cobertura significa que los gastos financieros pesan poco en la rentabilidad.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 0 días. Plazo proveedores: 570 días. Excelente situación: los proveedores financian 570 días del ciclo operativo. El FM es negativo (-88 días): las operaciones generan estructuralmente tesorería.

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

-19 208 €

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

0 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

570 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

-88 j

WCR and payment terms evolution
RACES OVINES DES MASSIFS-ENERGIES

Positioning of RACES OVINES DES MASSIFS-ENERGIES in its sector

Comparison with sector Production d'électricité

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of RACES OVINES DES MASSIFS-ENERGIES is estimated at 91 851 € (range 12 211€ - 365 973€). With an EBITDA of 58 346€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.69x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
85 tx
12k€ 91k€ 365k€
91 851 € Range: 12 211€ - 365 973€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
58 346 € × 2.4x
Estimation 141 178 €
15 492€ - 529 726€
Revenue Multiple 30%
78 837 € × 0.69x
Estimation 54 543 €
10 738€ - 276 784€
Net Income Multiple 20%
8 508 € × 2.9x
Estimation 24 500 €
6 221€ - 90 380€
How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Production d'électricité)

Compare RACES OVINES DES MASSIFS-ENERGIES with other companies in the same sector:

Voir toutes les statistiques du secteur Production d'électricité

Frequently asked questions about RACES OVINES DES MASSIFS-ENERGIES

What is the revenue of RACES OVINES DES MASSIFS-ENERGIES ?

The revenue of RACES OVINES DES MASSIFS-ENERGIES in 2022 is 79 k€.

Is RACES OVINES DES MASSIFS-ENERGIES profitable?

Yes, RACES OVINES DES MASSIFS-ENERGIES generated a net profit of 9 k€ in 2022.

Where is the headquarters of RACES OVINES DES MASSIFS-ENERGIES ?

The headquarters of RACES OVINES DES MASSIFS-ENERGIES is located in MAZEYRAT D'ALLIER (43300), in the department Haute-Loire.

Where to find the tax return of RACES OVINES DES MASSIFS-ENERGIES ?

The tax return of RACES OVINES DES MASSIFS-ENERGIES 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 RACES OVINES DES MASSIFS-ENERGIES operate?

RACES OVINES DES MASSIFS-ENERGIES operates in the sector Production d'électricité (NAF code 35.11Z). See the 'Sector positioning' section above to compare the company with its competitors.