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SAS AU CABARET DES OISEAUX : revenue, balance sheet and financial ratios

SAS AU CABARET DES OISEAUX is a French company founded 7 years ago, specialized in the sector Culture de légumes, de melons, de racines et de tubercules. Based in GEUS-D'OLORON (64400), this company of category PME shows in 2019 a net income positive of 286 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 - SAS AU CABARET DES OISEAUX (SIREN 847494440)
Indicator 2019
Revenue N/C
Net income 285 525 €
EBITDA -11 285 €
Net margin N/C

Revenue and income statement

In 2019, SAS AU CABARET DES OISEAUX generates positive net income of 286 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

EBITDA (2019) ?
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

-11 285 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-11 285 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

285 525 €

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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 437%. 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 75%. 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 3.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

437.236%

Financial autonomy (2019) ?
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

75.043%

Repayment capacity (2019) ?
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

3.188

Solvency indicators evolution
SAS AU CABARET DES OISEAUX

Sector positioning

Debt ratio
437.24 2019
2019
Q1: 8.63
Med: 52.34
Q3: 181.92
Average

In 2019, the debt ratio of SAS AU CABARET DES OISEAUX (437.24) 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
75.04% 2019
2019
Q1: 15.06%
Med: 38.36%
Q3: 63.19%
Excellent

In 2019, the financial autonomy of SAS AU CABARET DES OISEAUX (75.0%) 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
3.19 years 2019
2019
Q1: 0.0 years
Med: 0.54 years
Q3: 2.8 years
Watch

In 2019, the repayment capacity of SAS AU CABARET DES OISEAUX (3.19) 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 120.50. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

120.502

Interest coverage (2019) ?
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

-91.759

Liquidity indicators evolution
SAS AU CABARET DES OISEAUX

Sector positioning

Liquidity ratio
120.5 2019
2019
Q1: 109.96
Med: 178.46
Q3: 335.86
Average

In 2019, the liquidity ratio of SAS AU CABARET DES OISEAUX (120.50) 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
-91.76x 2019
2019
Q1: 0.0x
Med: 0.65x
Q3: 4.54x
Watch

In 2019, the interest coverage of SAS AU CABARET DES OISEAUX (-91.8x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 3501 days. Excellent situation: suppliers finance 3501 days of the operating cycle (retail model).

Operating WCR (2019) ?
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

0 €

Customer credit (2019) ?
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 (2019) ?
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

3501 j

Inventory turnover (2019) ?
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 and payment terms evolution
SAS AU CABARET DES OISEAUX

Positioning of SAS AU CABARET DES OISEAUX in its sector

Comparison with sector Culture de légumes, de melons, de racines et de tubercules

Valuation estimate

Based on 138 transactions of similar company sales (all years), the value of SAS AU CABARET DES OISEAUX is estimated at 697 803 € (range 305 590€ - 2 310 259€). 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 2019
138 transactions
305k€ 697k€ 2310k€
697 803 € Range: 305 590€ - 2 310 259€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
285 525 € × 2.4x = 697 803 €
Range: 305 591€ - 2 310 260€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 138 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 (Culture de légumes, de melons, de racines et de tubercules)

Compare SAS AU CABARET DES OISEAUX with other companies in the same sector:

Voir toutes les statistiques du secteur Culture de légumes, de melons, de racines et de tubercules

Frequently asked questions about SAS AU CABARET DES OISEAUX

What is the revenue of SAS AU CABARET DES OISEAUX ?

The revenue of SAS AU CABARET DES OISEAUX is not publicly disclosed (confidential accounts filed with INPI).

Is SAS AU CABARET DES OISEAUX profitable?

Yes, SAS AU CABARET DES OISEAUX generated a net profit of 286 k€ in 2019.

Where is the headquarters of SAS AU CABARET DES OISEAUX ?

The headquarters of SAS AU CABARET DES OISEAUX is located in GEUS-D'OLORON (64400), in the department Pyrenees-Atlantiques.

Where to find the tax return of SAS AU CABARET DES OISEAUX ?

The tax return of SAS AU CABARET DES OISEAUX 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 SAS AU CABARET DES OISEAUX operate?

SAS AU CABARET DES OISEAUX operates in the sector Culture de légumes, de melons, de racines et de tubercules (NAF code 01.13Z). See the 'Sector positioning' section above to compare the company with its competitors.