Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: NoneCreation date: 1991-01-01 (35 years)Status: ActiveBusiness sector: Activités de soutien aux culturesLocation: AMANCE (70160), Haute-Saone
RAISON : revenue, balance sheet and financial ratios
RAISON is a French company
founded 35 years ago,
specialized in the sector Activités de soutien aux cultures.
Based in AMANCE (70160),
this company of category PME
shows in 2023 a revenue of 1.6 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, RAISON generates positive net income of 48 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 25 k€ -> 48 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
47 567 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 343%. 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 21%. The balance between equity and debt is satisfactory.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
342.762%
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
20.592%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
486.74
1342.873
779.873
580.611
496.301
591.445
586.99
462.387
405.046
342.762
Financial autonomy
12.143
6.396
10.32
13.443
14.993
13.212
12.863
16.067
18.189
20.592
Repayment capacity
8.016
None
None
None
None
None
5.267
4.333
None
None
Cash flow / Revenue
16.598%
None%
None%
None%
None%
None%
29.609%
36.68%
None%
None%
Sector positioning
Debt ratio
342.762025
2023
2024
2025
Q1: 39.76
Med: 135.3
Q3: 385.12
Average
In 2025, the debt ratio of RAISON (342.76) 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
20.59%2025
2023
2024
2025
Q1: 13.08%
Med: 28.76%
Q3: 47.53%
Average
In 2025, the financial autonomy of RAISON (20.6%) 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
4.33 years2023
2023
Q1: 0.0 years
Med: 2.18 years
Q3: 4.92 years
Average
In 2023, the repayment capacity of RAISON (4.33) 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 489.52. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
489.523
Liquidity indicators evolution RAISON
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
92.299
173.074
283.361
0.0
0.0
0.0
310.899
0.0
454.948
489.523
Interest coverage
10.425
None
None
None
None
None
7.437
7.375
None
None
Sector positioning
Liquidity ratio
489.522025
2023
2024
2025
Q1: 113.86
Med: 203.54
Q3: 368.39
Excellent+73 pts over 3 years
In 2025, the liquidity ratio of RAISON (489.52) 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
7.38x2023
2023
Q1: 0.0x
Med: 2.31x
Q3: 5.94x
Excellent
In 2023, the interest coverage of RAISON (7.4x) 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.
Operating WCR (2025)
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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
0 €
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
0 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
0 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 and payment terms evolution RAISON
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
173 218 €
0 €
0 €
0 €
0 €
0 €
953 065 €
-409 527 €
0 €
0 €
Inventory turnover (days)
20
0
0
0
0
0
12
0
0
0
Customer payment term (days)
161
2552
0
0
0
0
24
0
0
0
Supplier payment term (days)
12
123
0
0
0
0
71
40
0
0
Positioning of RAISON in its sector
Comparison with sector Activités de soutien aux cultures
Valuation estimate
Based on 50 transactions of similar company sales
(all years),
the value of RAISON is estimated at
83 974 €
(range 38 392€ - 246 891€).
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 value2025
50 tx
38k€83k€246k€
83 974 €Range: 38 392€ - 246 891€
NAF 5 all-time
Valuation method used
Net Income Multiple
47 567 €
×
1.8x
=83 975 €
Range: 38 392€ - 246 892€
Only this financial indicator is available for this company.
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 (Activités de soutien aux cultures)
Compare RAISON with other companies in the same sector:
Yes, RAISON generated a net profit of 48 k€ in 2025.
Where is the headquarters of RAISON ?
The headquarters of RAISON is located in AMANCE (70160), in the department Haute-Saone.
Where to find the tax return of RAISON ?
The tax return of RAISON 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 RAISON operate?
RAISON operates in the sector Activités de soutien aux cultures (NAF code 01.61Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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