Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SAS DES 2 ROCHES : revenue, balance sheet and financial ratios

SAS DES 2 ROCHES is a French company founded 5 years ago, specialized in the sector Hébergement touristique et autre hébergement de courte durée . Based in LE BAR-SUR-LOUP (06620), this company of category PME shows in 2021 a revenue of 73 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 - SAS DES 2 ROCHES (SIREN 890748940)
Indicator 2023 2021
Revenue N/C 72 857 €
Net income -222 € -28 145 €
EBITDA N/C -16 486 €
Net margin N/C -38.6%

Revenue and income statement

In 2023, SAS DES 2 ROCHES records a net loss of 222 €. This deficit will reduce equity on the balance sheet.

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

-222 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 1829%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

1828.658%

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

4.598%

Asset age ratio (2023) ?
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

45.0%

Solvency indicators evolution
SAS DES 2 ROCHES

Sector positioning

Debt ratio
1828.66 2023
2021
2023
Q1: -26.65
Med: 1.16
Q3: 99.51
Average +50 pts over 2 years

In 2023, the debt ratio of SAS DES 2 ROCHES (1828.66) 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
4.6% 2023
2021
2023
Q1: 0.0%
Med: 13.95%
Q3: 55.07%
Average +8 pts over 2 years

In 2023, the financial autonomy of SAS DES 2 ROCHES (4.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-3.49 years 2021
2021
Q1: -0.0 years
Med: 0.0 years
Q3: 2.36 years
Excellent

In 2021, the repayment capacity of SAS DES 2 ROCHES (-3.49) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 159.27. 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

159.27

Liquidity indicators evolution
SAS DES 2 ROCHES

Sector positioning

Liquidity ratio
159.27 2023
2021
2023
Q1: 38.52
Med: 128.46
Q3: 345.94
Good +30 pts over 2 years

In 2023, the liquidity ratio of SAS DES 2 ROCHES (159.27) 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
-5.62x 2021
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.56x
Average

In 2021, the interest coverage of SAS DES 2 ROCHES (-5.6x) 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.

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

0 €

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

0 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 and payment terms evolution
SAS DES 2 ROCHES

Positioning of SAS DES 2 ROCHES in its sector

Comparison with sector Hébergement touristique et autre hébergement de courte durée

Similar companies (Hébergement touristique et autre hébergement de courte durée )

Compare SAS DES 2 ROCHES 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 SAS DES 2 ROCHES

What is the revenue of SAS DES 2 ROCHES ?

The revenue of SAS DES 2 ROCHES in 2021 is 73 k€.

Is SAS DES 2 ROCHES profitable?

SAS DES 2 ROCHES recorded a net loss in 2023.

Where is the headquarters of SAS DES 2 ROCHES ?

The headquarters of SAS DES 2 ROCHES is located in LE BAR-SUR-LOUP (06620), in the department Alpes-Maritimes.

Where to find the tax return of SAS DES 2 ROCHES ?

The tax return of SAS DES 2 ROCHES 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 DES 2 ROCHES operate?

SAS DES 2 ROCHES 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.