SAS AUBERGE DU TARNON : revenue, balance sheet and financial ratios

SAS AUBERGE DU TARNON is a French company founded 9 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in VEBRON (48400), this company of category PME shows in 2024 a revenue of 5 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 - SAS AUBERGE DU TARNON (SIREN 828539841)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 4 966 € 5 760 € 5 040 € 4 800 € 6 600 € 9 000 € 68 578 €
Net income 834 € 2 546 € 516 € 1 479 € 1 836 € -2 546 € 3 487 €
EBITDA 612 € 2 668 € 564 € 2 577 € 3 303 € -1 981 € 7 838 €
Net margin 16.8% 44.2% 10.2% 30.8% 27.8% -28.3% 5.1%

Revenue and income statement

In 2024, SAS AUBERGE DU TARNON achieves revenue of 5 k€. Revenue is declining over the period 2018-2024 (CAGR: -35.4%). Significant drop of -14% vs 2023. After deducting consumption (0 €), gross margin stands at 5 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 612 €, representing 12.3% of revenue. Warning negative scissor effect: despite revenue change (-14%), EBITDA varies by -77%, reducing margin by 34.0 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 834 €, i.e. 16.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 966 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 966 €

EBITDA (2024) ?
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

612 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

611 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

834 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.3%

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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 195%. 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 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 24.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 16.8% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

194.753%

Financial autonomy (2024) ?
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

33.042%

Cash flow / Revenue (2024) ?
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

16.794%

Repayment capacity (2024) ?
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

24.209

Solvency indicators evolution
SAS AUBERGE DU TARNON

Sector positioning

Debt ratio
194.75 2024
2022
2023
2024
Q1: -21.15
Med: 5.9
Q3: 146.94
Average +6 pts over 3 years

In 2024, the debt ratio of SAS AUBERGE DU TARNON (194.75) 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
33.04% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.42%
Q3: 73.8%
Good

In 2024, the financial autonomy of SAS AUBERGE DU TARNON (33.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
24.21 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.59 years
Average

In 2024, the repayment capacity of SAS AUBERGE DU TARNON (24.21) 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.

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 (-59 days): operations structurally generate cash. Over 2018-2024, WCR increased by +69%, requiring additional financing.

Operating WCR (2024) ?
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

-818 €

Customer credit (2024) ?
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 (2024) ?
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 (2024) ?
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 (2024) ?
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

-59 j

WCR and payment terms evolution
SAS AUBERGE DU TARNON

Positioning of SAS AUBERGE DU TARNON in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of SAS AUBERGE DU TARNON is estimated at 4 051 € (range 1 254€ - 7 361€). With an EBITDA of 612€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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 2024
169 transactions
1k€ 4k€ 7k€
4 051 € Range: 1 254€ - 7 361€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
612 € × 5.6x
Estimation 3 427 €
907€ - 6 117€
Revenue Multiple 30%
4 966 € × 0.81x
Estimation 4 006 €
1 531€ - 7 470€
Net Income Multiple 20%
834 € × 6.8x
Estimation 5 683 €
1 709€ - 10 311€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 de terrains et d'autres biens immobiliers)

Compare SAS AUBERGE DU TARNON with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about SAS AUBERGE DU TARNON

What is the revenue of SAS AUBERGE DU TARNON ?

The revenue of SAS AUBERGE DU TARNON in 2024 is 5 k€.

Is SAS AUBERGE DU TARNON profitable?

Yes, SAS AUBERGE DU TARNON generated a net profit of 834€ in 2024.

Where is the headquarters of SAS AUBERGE DU TARNON ?

The headquarters of SAS AUBERGE DU TARNON is located in VEBRON (48400), in the department Lozere.

Where to find the tax return of SAS AUBERGE DU TARNON ?

The tax return of SAS AUBERGE DU TARNON 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 AUBERGE DU TARNON operate?

SAS AUBERGE DU TARNON operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.