SIREN : 501866008
RAISON ET PASSIONS SARL is a French company founded 18 years ago, specialized in the sector Édition de livres. Based in DIJON (21000), this company of category PME shows in 2021 a revenue of 34 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
| Indicator | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 34 129 € | 7 092 € | 18 610 € | 12 054 € | 9 976 € | 12 417 € |
| Net income | 1 237 € | 5 155 € | -7 728 € | 864 € | -3 588 € | 343 € |
| EBITDA | 1 237 € | 930 € | -7 476 € | 1 275 € | -3 546 € | 913 € |
| Net margin | 3.6% | 72.7% | -41.5% | 7.2% | -36.0% | 2.8% |
In 2021, RAISON ET PASSIONS SARL achieves revenue of 34 k€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +22.4%. Vs 2020, growth of +381% (7 k€ -> 34 k€). After deducting consumption (27 k€), gross margin stands at 7 k€, i.e. a rate of 20%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1 k€, representing 3.6% of revenue. Warning negative scissor effect: despite revenue change (+381%), EBITDA varies by +33%, reducing margin by 9.5 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1 k€, i.e. 3.6% of revenue. This profit can be retained or distributed to shareholders.
34 129 €
6 779 €
1 237 €
1 237 €
1 237 €
3.1%
The debt ratio (= Financial debt / Equity x 100) stands at 105%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
105.163%
38.716%
3.121%
8.793
In 2021, the debt ratio of RAISON ET PASSIONS SARL (105.16) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2021, the financial autonomy of RAISON ET PASSIONS SARL (38.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2021, the repayment capacity of RAISON ET PASSIONS SARL (8.79) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 486.08. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
486.081
0.0
In 2021, the liquidity ratio of RAISON ET PASSIONS SARL (486.08) 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.
In 2021, the interest coverage of RAISON ET PASSIONS SARL (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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 81 days of revenue, i.e. 8 k€ to permanently finance. Notable WCR improvement over the period (-45%), freeing up cash.
7 724 €
57 j
73 j
7 j
81 j
Based on 104 transactions of similar company sales (all years), the value of RAISON ET PASSIONS SARL is estimated at 4 303 € (range 1 864€ - 9 678€). With an EBITDA of 1 237€, the sector multiple of 1.1x is applied. The price/revenue ratio is 0.24x (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.
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This estimate is based on the analysis of 104 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare RAISON ET PASSIONS SARL with other companies in the same sector:
The revenue of RAISON ET PASSIONS SARL in 2021 is 34 k€.
Yes, RAISON ET PASSIONS SARL generated a net profit of 1 k€ in 2021.
The headquarters of RAISON ET PASSIONS SARL is located in DIJON (21000), in the department Cote-d'Or.
The tax return of RAISON ET PASSIONS SARL 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).
RAISON ET PASSIONS SARL operates in the sector Édition de livres (NAF code 58.11Z). See the 'Sector positioning' section above to compare the company with its competitors.