SARL LES PINS MARITIMES : revenue, balance sheet and financial ratios

SARL LES PINS MARITIMES is a French company founded 25 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in LA FORET-SUR-SEVRE (79380), this company of category PME shows in 2025 a revenue of 407 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SARL LES PINS MARITIMES (SIREN 434213195)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 406 799 € 379 335 € 369 770 € 378 452 € 372 489 € 322 770 € 252 172 € 199 782 € 237 105 €
Net income 149 118 € -17 110 € -4 573 € -94 407 € 288 807 € -252 526 € 56 061 € 199 610 € 109 504 €
EBITDA 45 830 € 21 635 € 17 610 € -15 756 € 11 595 € 55 017 € 27 675 € -8 672 € 58 574 €
Net margin 36.7% -4.5% -1.2% -24.9% 77.5% -78.2% 22.2% 99.9% 46.2%

Revenue and income statement

In 2025, SARL LES PINS MARITIMES achieves revenue of 407 k€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.0%. Vs 2024: +7%. After deducting consumption (0 €), gross margin stands at 407 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 46 k€, representing 11.3% of revenue. Positive scissor effect: EBITDA margin improves by +5.6 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 149 k€, i.e. 36.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

406 799 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

406 799 €

EBITDA (2025) ?
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

45 830 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

32 893 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

149 118 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.3%

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Chart evolution

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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 2%. 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 98%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 41.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.636%

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

98.097%

Cash flow / Revenue (2025) ?
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

41.762%

Repayment capacity (2025) ?
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

0.3

Asset age ratio (2025) ?
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

69.1%

Solvency indicators evolution
SARL LES PINS MARITIMES

Sector positioning

Debt ratio
1.64 2025
2023
2024
2025
Q1: 0.0
Med: 4.29
Q3: 41.73
Good

In 2025, the debt ratio of SARL LES PINS MARITIMES (1.64) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
98.1% 2025
2023
2024
2025
Q1: 8.5%
Med: 48.09%
Q3: 82.21%
Excellent

In 2025, the financial autonomy of SARL LES PINS MARITIMES (98.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.3 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 1.55 years
Average

In 2025, the repayment capacity of SARL LES PINS MARITIMES (0.30) 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 20571.21. 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 374.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

20571.214

Interest coverage (2025) ?
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

374.39

Liquidity indicators evolution
SARL LES PINS MARITIMES

Sector positioning

Liquidity ratio
20571.21 2025
2023
2024
2025
Q1: 148.71
Med: 349.75
Q3: 1213.74
Excellent

In 2025, the liquidity ratio of SARL LES PINS MARITIMES (20571.21) 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
374.39x 2025
2023
2024
2025
Q1: -0.32x
Med: 0.0x
Q3: 0.63x
Excellent

In 2025, the interest coverage of SARL LES PINS MARITIMES (374.4x) 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. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Overall, WCR represents 485 days of revenue, i.e. 548 k€ to permanently finance. Over 2017-2025, WCR increased by +87%, requiring additional financing.

Operating WCR (2025) ?
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

547 714 €

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

1 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

4 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 in days of revenue (2025) ?
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

485 j

WCR and payment terms evolution
SARL LES PINS MARITIMES

Positioning of SARL LES PINS MARITIMES in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (35 transactions). This range of 166 732€ to 670 160€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
166k€ 290k€ 670k€
290 560 € Range: 166 732€ - 670 160€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 35 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 (Conseil pour les affaires et autres conseils de gestion)

Compare SARL LES PINS MARITIMES with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about SARL LES PINS MARITIMES

What is the revenue of SARL LES PINS MARITIMES ?

The revenue of SARL LES PINS MARITIMES in 2025 is 407 k€.

Is SARL LES PINS MARITIMES profitable?

Yes, SARL LES PINS MARITIMES generated a net profit of 149 k€ in 2025.

Where is the headquarters of SARL LES PINS MARITIMES ?

The headquarters of SARL LES PINS MARITIMES is located in LA FORET-SUR-SEVRE (79380), in the department Deux-Sevres.

Where to find the tax return of SARL LES PINS MARITIMES ?

The tax return of SARL LES PINS MARITIMES 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 SARL LES PINS MARITIMES operate?

SARL LES PINS MARITIMES operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.