SAS DU PRE AUX BOEUFS : revenue, balance sheet and financial ratios

SAS DU PRE AUX BOEUFS is a French company founded 25 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in MONT-SAINT-AIGNAN (76130), this company of category PME shows in 2023 a revenue of 328 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 DU PRE AUX BOEUFS (SIREN 433780129)
Indicator 2023 2022 2020 2019 2017 2016
Revenue 327 598 € 322 661 € 220 961 € 330 110 € 319 169 € 315 712 €
Net income 107 744 € 90 407 € -9 565 € 37 225 € 125 662 € 77 339 €
EBITDA 197 041 € 168 234 € 39 701 € 96 374 € 174 379 € 166 783 €
Net margin 32.9% 28.0% -4.3% 11.3% 39.4% 24.5%

Revenue and income statement

In 2023, SAS DU PRE AUX BOEUFS achieves revenue of 328 k€. Revenue is growing positively over 6 years (CAGR: +0.5%). Vs 2022: +2%. After deducting consumption (314 €), gross margin stands at 327 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 197 k€, representing 60.1% of revenue. Positive scissor effect: EBITDA margin improves by +8.0 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 108 k€, i.e. 32.9% of revenue. This profit can be retained or distributed to shareholders.

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

327 598 €

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

327 284 €

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

197 041 €

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

142 611 €

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

107 744 €

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

60.1%

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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 68%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 58%. 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 2.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 49.5% 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 (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

68.295%

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

57.635%

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

49.504%

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

2.228

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

43.4%

Solvency indicators evolution
SAS DU PRE AUX BOEUFS

Sector positioning

Debt ratio
68.3 2023
2020
2022
2023
Q1: -24.56
Med: 7.75
Q3: 165.49
Average

In 2023, the debt ratio of SAS DU PRE AUX BOEUFS (68.30) 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
57.63% 2023
2020
2022
2023
Q1: 0.43%
Med: 30.89%
Q3: 76.14%
Good +5 pts over 3 years

In 2023, the financial autonomy of SAS DU PRE AUX BOEUFS (57.6%) 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
2.23 years 2023
2020
2022
2023
Q1: -0.3 years
Med: 0.44 years
Q3: 10.33 years
Average -20 pts over 3 years

In 2023, the repayment capacity of SAS DU PRE AUX BOEUFS (2.23) 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 395.51. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 2.0x. Financial charges are adequately covered by operations.

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

395.509

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

2.007

Liquidity indicators evolution
SAS DU PRE AUX BOEUFS

Sector positioning

Liquidity ratio
395.51 2023
2020
2022
2023
Q1: 95.06
Med: 298.09
Q3: 1218.26
Good +16 pts over 3 years

In 2023, the liquidity ratio of SAS DU PRE AUX BOEUFS (395.51) 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
2.01x 2023
2020
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 16.98x
Good

In 2023, the interest coverage of SAS DU PRE AUX BOEUFS (2.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 90 days. Excellent situation: suppliers finance 65 days of the operating cycle (retail model). Overall, WCR represents 68 days of revenue, i.e. 61 k€ to permanently finance. Over 2016-2023, WCR increased by +237%, requiring additional financing.

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

61 441 €

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

25 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

90 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

68 j

WCR and payment terms evolution
SAS DU PRE AUX BOEUFS

Positioning of SAS DU PRE AUX BOEUFS in its sector

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

Valuation estimate

Based on 215 transactions of similar company sales in 2023, the value of SAS DU PRE AUX BOEUFS is estimated at 680 123 € (range 196 462€ - 1 167 157€). With an EBITDA of 197 041€, the sector multiple of 5.2x is applied. The price/revenue ratio is 0.51x (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 2023
215 transactions
196k€ 680k€ 1167k€
680 123 € Range: 196 462€ - 1 167 157€
NAF 5 année 2023

Valuation detail by method

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EBITDA Multiple 50%
197 041 € × 5.2x
Estimation 1 015 459 €
257 634€ - 1 631 673€
Revenue Multiple 30%
327 598 € × 0.51x
Estimation 167 277 €
76 169€ - 382 681€
Net Income Multiple 20%
107 744 € × 5.7x
Estimation 611 054 €
223 978€ - 1 182 584€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 DU PRE AUX BOEUFS 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 DU PRE AUX BOEUFS

What is the revenue of SAS DU PRE AUX BOEUFS ?

The revenue of SAS DU PRE AUX BOEUFS in 2023 is 328 k€.

Is SAS DU PRE AUX BOEUFS profitable?

Yes, SAS DU PRE AUX BOEUFS generated a net profit of 108 k€ in 2023.

Where is the headquarters of SAS DU PRE AUX BOEUFS ?

The headquarters of SAS DU PRE AUX BOEUFS is located in MONT-SAINT-AIGNAN (76130), in the department Seine-Maritime.

Where to find the tax return of SAS DU PRE AUX BOEUFS ?

The tax return of SAS DU PRE AUX BOEUFS 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 DU PRE AUX BOEUFS operate?

SAS DU PRE AUX BOEUFS 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.