SARL LES THEOGLINES : revenue, balance sheet and financial ratios

SARL LES THEOGLINES is a French company founded 18 years ago, specialized in the sector Hébergement touristique et autre hébergement de courte durée . Based in GARANOU (09250), this company of category PME shows in 2025 a revenue of 12 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - SARL LES THEOGLINES (SIREN 498987650)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 12 335 € 10 649 € 11 948 € 14 932 € 12 974 € 14 046 € 19 846 € 15 104 € 15 416 € N/C
Net income 938 € 391 € -420 € 4 494 € 4 895 € 8 670 € 11 407 € 5 320 € -1 771 € -592 €
EBITDA 3 950 € 42 € 436 € 5 596 € 5 926 € 10 064 € 13 002 € 6 819 € 6 860 € -8 048 €
Net margin 7.6% 3.7% -3.5% 30.1% 37.7% 61.7% 57.5% 35.2% -11.5% N/C

Revenue and income statement

In 2025, SARL LES THEOGLINES achieves revenue of 12 k€. Activity remains stable over the period (CAGR: -2.7%). Vs 2024, growth of +16% (11 k€ -> 12 k€). After deducting consumption (0 €), gross margin stands at 12 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 4 k€, representing 32.0% of revenue. Positive scissor effect: EBITDA margin improves by +31.6 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 938 €, i.e. 7.6% 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

12 335 €

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

12 335 €

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

3 950 €

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

1 099 €

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

938 €

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

32.0%

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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 86%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 53%. 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 9.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 28.9% 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

85.537%

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

52.814%

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

28.885%

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

9.613

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

15.4%

Solvency indicators evolution
SARL LES THEOGLINES

Sector positioning

Debt ratio
85.54 2025
2023
2024
2025
Q1: 0.0
Med: 8.53
Q3: 78.7
Average

In 2025, the debt ratio of SARL LES THEOGLINES (85.54) 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
52.81% 2025
2023
2024
2025
Q1: 0.0%
Med: 14.37%
Q3: 49.66%
Excellent

In 2025, the financial autonomy of SARL LES THEOGLINES (52.8%) 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
9.61 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 2.13 years
Watch +73 pts over 3 years

In 2025, the repayment capacity of SARL LES THEOGLINES (9.61) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 3645.38. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

3645.377

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

0.0

Liquidity indicators evolution
SARL LES THEOGLINES

Sector positioning

Liquidity ratio
3645.38 2025
2023
2024
2025
Q1: 51.81
Med: 150.57
Q3: 482.77
Excellent

In 2025, the liquidity ratio of SARL LES THEOGLINES (3645.38) 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
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 3.93x
Average

In 2025, the interest coverage of SARL LES THEOGLINES (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. WCR is negative (-6 days): operations structurally generate cash.

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

-191 €

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 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

-6 j

WCR and payment terms evolution
SARL LES THEOGLINES

Positioning of SARL LES THEOGLINES in its sector

Comparison with sector Hébergement touristique et autre hébergement de courte durée

Valuation estimate

Based on 261 transactions of similar company sales (all years), the value of SARL LES THEOGLINES is estimated at 14 375 € (range 8 389€ - 27 776€). With an EBITDA of 3 950€, the sector multiple of 5.3x is applied. The price/revenue ratio is 0.75x (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.

Estimated enterprise value 2025
261 transactions
8k€ 14k€ 27k€
14 375 € Range: 8 389€ - 27 776€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
3 950 € × 5.3x
Estimation 20 925 €
12 212€ - 40 842€
Revenue Multiple 30%
12 335 € × 0.75x
Estimation 9 221 €
6 296€ - 16 781€
Net Income Multiple 20%
938 € × 6.1x
Estimation 5 733 €
1 977€ - 11 607€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 261 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 (Hébergement touristique et autre hébergement de courte durée )

Compare SARL LES THEOGLINES with other companies in the same sector:

Voir toutes les statistiques du secteur Hébergement touristique et autre hébergement de courte durée

Frequently asked questions about SARL LES THEOGLINES

What is the revenue of SARL LES THEOGLINES ?

The revenue of SARL LES THEOGLINES in 2025 is 12 k€.

Is SARL LES THEOGLINES profitable?

Yes, SARL LES THEOGLINES generated a net profit of 938€ in 2025.

Where is the headquarters of SARL LES THEOGLINES ?

The headquarters of SARL LES THEOGLINES is located in GARANOU (09250), in the department Ariege.

Where to find the tax return of SARL LES THEOGLINES ?

The tax return of SARL LES THEOGLINES 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 THEOGLINES operate?

SARL LES THEOGLINES operates in the sector Hébergement touristique et autre hébergement de courte durée (NAF code 55.20Z). See the 'Sector positioning' section above to compare the company with its competitors.