SAONE PLAISANCE : revenue, balance sheet and financial ratios

SAONE PLAISANCE is a French company founded 36 years ago, specialized in the sector Location et location-bail d'articles de loisirs et de sport . Based in SAVOYEUX (70130), this company of category PME shows in 2023 a revenue of 848 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 - SAONE PLAISANCE (SIREN 352334643)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 848 188 € N/C 704 157 € 627 080 € 807 981 € 758 850 € 748 438 € 802 131 € 776 841 €
Net income 21 909 € -7 567 € -7 301 € -65 410 € 31 308 € 44 604 € 10 926 € 30 624 € 13 540 €
EBITDA 70 192 € N/C 53 060 € -11 574 € 62 417 € 52 937 € 25 313 € 59 784 € 52 739 €
Net margin 2.6% N/C -1.0% -10.4% 3.9% 5.9% 1.5% 3.8% 1.7%

Revenue and income statement

In 2023, SAONE PLAISANCE achieves revenue of 848 k€. Revenue is growing positively over 9 years (CAGR: +1.1%). After deducting consumption (198 k€), gross margin stands at 650 k€, i.e. a rate of 77%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 70 k€, representing 8.3% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 22 k€, i.e. 2.6% of revenue. This profit can be retained or distributed to shareholders.

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

848 188 €

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

649 762 €

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

70 192 €

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

33 091 €

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

21 909 €

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

8.2%

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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 453%. 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 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

452.867%

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

9.252%

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

8.313%

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

2.533

Asset age ratio (2023) ?
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

28.9%

Solvency indicators evolution
SAONE PLAISANCE

Sector positioning

Debt ratio
452.87 2023
2021
2022
2023
Q1: 0.0
Med: 19.07
Q3: 111.06
Watch

In 2023, the debt ratio of SAONE PLAISANCE (452.87) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
9.25% 2023
2021
2022
2023
Q1: 0.0%
Med: 25.82%
Q3: 58.21%
Average +9 pts over 3 years

In 2023, the financial autonomy of SAONE PLAISANCE (9.2%) 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
2.53 years 2023
2021
2023
Q1: -0.02 years
Med: 0.0 years
Q3: 2.41 years
Average

In 2023, the repayment capacity of SAONE PLAISANCE (2.53) 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 114.67. 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 4.5x. Financial charges are adequately covered by operations.

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

114.675

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

4.481

Liquidity indicators evolution
SAONE PLAISANCE

Sector positioning

Liquidity ratio
114.67 2023
2021
2022
2023
Q1: 89.67
Med: 199.74
Q3: 499.08
Average -7 pts over 3 years

In 2023, the liquidity ratio of SAONE PLAISANCE (114.67) 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
4.48x 2023
2021
2023
Q1: -0.13x
Med: 0.0x
Q3: 3.96x
Excellent

In 2023, the interest coverage of SAONE PLAISANCE (4.5x) 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: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Inventory turnover is 45 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 12 days of revenue, i.e. 29 k€ to permanently finance. Notable WCR improvement over the period (-80%), 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

28 652 €

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

17 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

39 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

45 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

12 j

WCR and payment terms evolution
SAONE PLAISANCE

Positioning of SAONE PLAISANCE in its sector

Comparison with sector Location et location-bail d'articles de loisirs et de sport

Valuation estimate

Based on 87 transactions of similar company sales (all years), the value of SAONE PLAISANCE is estimated at 236 766 € (range 91 724€ - 566 124€). With an EBITDA of 70 192€, the sector multiple of 2.3x is applied. The price/revenue ratio is 0.57x (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 2023
87 tx
91k€ 236k€ 566k€
236 766 € Range: 91 724€ - 566 124€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
70 192 € × 2.3x
Estimation 160 984 €
21 565€ - 368 609€
Revenue Multiple 30%
848 188 € × 0.57x
Estimation 485 118 €
250 302€ - 1 171 527€
Net Income Multiple 20%
21 909 € × 2.5x
Estimation 53 695 €
29 257€ - 151 808€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 87 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 et location-bail d'articles de loisirs et de sport )

Compare SAONE PLAISANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail d'articles de loisirs et de sport

Frequently asked questions about SAONE PLAISANCE

What is the revenue of SAONE PLAISANCE ?

The revenue of SAONE PLAISANCE in 2023 is 848 k€.

Is SAONE PLAISANCE profitable?

Yes, SAONE PLAISANCE generated a net profit of 22 k€ in 2023.

Where is the headquarters of SAONE PLAISANCE ?

The headquarters of SAONE PLAISANCE is located in SAVOYEUX (70130), in the department Haute-Saone.

Where to find the tax return of SAONE PLAISANCE ?

The tax return of SAONE PLAISANCE 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 SAONE PLAISANCE operate?

SAONE PLAISANCE operates in the sector Location et location-bail d'articles de loisirs et de sport (NAF code 77.21Z). See the 'Sector positioning' section above to compare the company with its competitors.