SAEM GESTION ANIMATION PARC DE LOISIRS : revenue, balance sheet and financial ratios

SAEM GESTION ANIMATION PARC DE LOISIRS is a French company founded 7 years ago, specialized in the sector Activités des parcs d'attractions et parcs à thèmes. Based in BEAUMONT SAINT-CYR (86130), this company of category PME shows in 2023 a revenue of 2.9 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 - SAEM GESTION ANIMATION PARC DE LOISIRS (SIREN 338809213)
Indicator 2023 2021 2020 2019 2018 2017 2016
Revenue 2 914 340 € 2 052 317 € 1 743 354 € 2 226 031 € 2 292 305 € 2 263 944 € 2 196 113 €
Net income -324 972 € 31 973 € 3 167 € 23 359 € -3 935 € 25 265 € 49 340 €
EBITDA -27 209 € 10 501 € -25 304 € 3 815 € -18 279 € 4 344 € 46 626 €
Net margin -11.2% 1.6% 0.2% 1.0% -0.2% 1.1% 2.2%

Revenue and income statement

In 2023, SAEM GESTION ANIMATION PARC DE LOISIRS achieves revenue of 2.9 M€. Revenue is growing positively over 7 years (CAGR: +4.1%). Vs 2021, growth of +42% (2.1 M€ -> 2.9 M€). After deducting consumption (581 k€), gross margin stands at 2.3 M€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -27 k€, representing -0.9% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -325 k€ (-11.2% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 914 340 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 332 841 €

EBITDA (2023) ?
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

-27 209 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

32 504 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-324 972 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.9%

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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 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches -2%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2023) ?
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

-2.359%

Cash flow / Revenue (2023) ?
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

-1.498%

Repayment capacity (2023) ?
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

0.0

Solvency indicators evolution
SAEM GESTION ANIMATION PARC DE LOISIRS

Sector positioning

Debt ratio
0.0 2023
2020
2021
2023
Q1: 0.09
Med: 45.14
Q3: 173.23
Excellent

In 2023, the debt ratio of SAEM GESTION ANIMATION PA... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-2.36% 2023
2020
2021
2023
Q1: 6.93%
Med: 33.37%
Q3: 58.71%
Average -8 pts over 3 years

In 2023, the financial autonomy of SAEM GESTION ANIMATION PA... (-2.4%) 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
0.0 years 2023
2020
2021
2023
Q1: 0.0 years
Med: 0.96 years
Q3: 3.14 years
Excellent -23 pts over 3 years

In 2023, the repayment capacity of SAEM GESTION ANIMATION PA... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 108.59. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

108.589

Interest coverage (2023) ?
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

0.0

Liquidity indicators evolution
SAEM GESTION ANIMATION PARC DE LOISIRS

Sector positioning

Liquidity ratio
108.59 2023
2020
2021
2023
Q1: 75.54
Med: 179.69
Q3: 442.24
Average

In 2023, the liquidity ratio of SAEM GESTION ANIMATION PA... (108.59) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2023
2020
2021
2023
Q1: 0.0x
Med: 1.19x
Q3: 5.84x
Average -23 pts over 3 years

In 2023, the interest coverage of SAEM GESTION ANIMATION PA... (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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 134 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. The gap of 82 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-87 days): operations structurally generate cash. Notable WCR improvement over the period (-104%), freeing up cash.

Operating WCR (2023) ?
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

-703 959 €

Customer credit (2023) ?
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

134 j

Supplier credit (2023) ?
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

52 j

Inventory turnover (2023) ?
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

22 j

WCR in days of revenue (2023) ?
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

-87 j

WCR and payment terms evolution
SAEM GESTION ANIMATION PARC DE LOISIRS

Positioning of SAEM GESTION ANIMATION PARC DE LOISIRS in its sector

Comparison with sector Activités des parcs d'attractions et parcs à thèmes

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (24 transactions). This range of 1 265 606€ to 3 533 766€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
1265k€ 2331k€ 3533k€
2 331 831 € Range: 1 265 606€ - 3 533 766€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 24 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 des parcs d'attractions et parcs à thèmes)

Compare SAEM GESTION ANIMATION PARC DE LOISIRS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des parcs d'attractions et parcs à thèmes

Frequently asked questions about SAEM GESTION ANIMATION PARC DE LOISIRS

What is the revenue of SAEM GESTION ANIMATION PARC DE LOISIRS ?

The revenue of SAEM GESTION ANIMATION PARC DE LOISIRS in 2023 is 2.9 M€.

Is SAEM GESTION ANIMATION PARC DE LOISIRS profitable?

SAEM GESTION ANIMATION PARC DE LOISIRS recorded a net loss in 2023.

Where is the headquarters of SAEM GESTION ANIMATION PARC DE LOISIRS ?

The headquarters of SAEM GESTION ANIMATION PARC DE LOISIRS is located in BEAUMONT SAINT-CYR (86130), in the department Vienne.

Where to find the tax return of SAEM GESTION ANIMATION PARC DE LOISIRS ?

The tax return of SAEM GESTION ANIMATION PARC DE LOISIRS 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 SAEM GESTION ANIMATION PARC DE LOISIRS operate?

SAEM GESTION ANIMATION PARC DE LOISIRS operates in the sector Activités des parcs d'attractions et parcs à thèmes (NAF code 93.21Z). See the 'Sector positioning' section above to compare the company with its competitors.