SAS DE LA ROTONDE : revenue, balance sheet and financial ratios

SAS DE LA ROTONDE is a French company founded 12 years ago, specialized in the sector Gestion de fonds. Based in PLAN-DE-CUQUES (13380), this company of category PME shows in 2023 a revenue of -22 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SAS DE LA ROTONDE (SIREN 801816505)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue -22 500 € N/C N/C N/C 14 500 € 14 500 € 14 500 €
Net income 748 656 € 269 577 € -3 027 € 480 642 € 314 € 2 € 30 €
EBITDA -99 814 € -1 645 € -442 € -1 281 € 13 233 € 13 066 € 13 152 €
Net margin -3327.4% N/C N/C N/C 2.2% 0.0% 0.2%

Revenue and income statement

In 2023, SAS DE LA ROTONDE generates positive net income of 749 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2023: 30 € -> 749 k€.

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

-22 500 €

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

-22 500 €

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

-99 814 €

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

-99 814 €

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

748 656 €

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

443.6%

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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 16%. 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 85%. 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 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability.

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

16.283%

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

84.887%

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

-3327.36%

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

0.488

Solvency indicators evolution
SAS DE LA ROTONDE

Sector positioning

Debt ratio
16.28 2023
2021
2022
2023
Q1: 0.0
Med: 10.73
Q3: 105.59
Average -24 pts over 3 years

In 2023, the debt ratio of SAS DE LA ROTONDE (16.28) 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
84.89% 2023
2021
2022
2023
Q1: 7.74%
Med: 49.42%
Q3: 87.29%
Good +32 pts over 3 years

In 2023, the financial autonomy of SAS DE LA ROTONDE (84.9%) 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
0.49 years 2023
2021
2022
2023
Q1: -0.04 years
Med: 0.0 years
Q3: 3.17 years
Average +29 pts over 3 years

In 2023, the repayment capacity of SAS DE LA ROTONDE (0.49) 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 892.00. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

892.0

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

-10.349

Liquidity indicators evolution
SAS DE LA ROTONDE

Sector positioning

Liquidity ratio
892.0 2023
2023
Q1: 99.49
Med: 453.49
Q3: 2891.31
Good

In 2023, the liquidity ratio of SAS DE LA ROTONDE (892.00) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-10.35x 2023
2021
2022
2023
Q1: -59.6x
Med: 0.0x
Q3: 0.0x
Average +21 pts over 3 years

In 2023, the interest coverage of SAS DE LA ROTONDE (-10.3x) 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 133 days. Excellent situation: suppliers finance 133 days of the operating cycle (retail model). WCR is negative (-932 days): operations structurally generate cash. Notable WCR improvement over the period (-27%), 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

58 262 €

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

0 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

133 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

0 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

-932 j

WCR and payment terms evolution
SAS DE LA ROTONDE

Positioning of SAS DE LA ROTONDE in its sector

Comparison with sector Gestion de fonds

Valuation estimate

Based on 77 transactions of similar company sales in 2023, the value of SAS DE LA ROTONDE is estimated at 4 788 823 € (range 2 059 024€ - 8 962 077€). 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
77 tx
2059k€ 4788k€ 8962k€
4 788 823 € Range: 2 059 024€ - 8 962 077€
NAF 5 année 2023

Valuation method used

Net Income Multiple
748 656 € × 6.4x = 4 788 824 €
Range: 2 059 024€ - 8 962 077€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 77 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 (Gestion de fonds)

Compare SAS DE LA ROTONDE with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion de fonds

Frequently asked questions about SAS DE LA ROTONDE

What is the revenue of SAS DE LA ROTONDE ?

The revenue of SAS DE LA ROTONDE in 2023 is -22 k€.

Is SAS DE LA ROTONDE profitable?

Yes, SAS DE LA ROTONDE generated a net profit of 749 k€ in 2023.

Where is the headquarters of SAS DE LA ROTONDE ?

The headquarters of SAS DE LA ROTONDE is located in PLAN-DE-CUQUES (13380), in the department Bouches-du-Rhone.

Where to find the tax return of SAS DE LA ROTONDE ?

The tax return of SAS DE LA ROTONDE 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 DE LA ROTONDE operate?

SAS DE LA ROTONDE operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.