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

SAS LA COMBE DU ROC : revenue, balance sheet and financial ratios

SAS LA COMBE DU ROC is a French company founded 5 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in BOUSSAN (31420), this company of category PME shows in 2021 a net income negative of -10 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 LA COMBE DU ROC (SIREN 894058791)
Indicator 2021
Revenue N/C
Net income -10 438 €
EBITDA -10 381 €
Net margin N/C

Revenue and income statement

In 2021, SAS LA COMBE DU ROC records a net loss of 10 k€. This deficit will reduce equity on the balance sheet.

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

-379 €

EBITDA (2021) ?
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

-10 381 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-10 343 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-10 438 €

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 -870%. 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 108%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-870.248%

Financial autonomy (2021) ?
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

107.593%

Repayment capacity (2021) ?
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

-7.869

Asset age ratio (2021) ?
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

100.0%

Solvency indicators evolution
SAS LA COMBE DU ROC

Sector positioning

Debt ratio
-870.25 2021
2021
Q1: -2.02
Med: 12.56
Q3: 178.66
Excellent

In 2021, the debt ratio of SAS LA COMBE DU ROC (-870.25) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
107.59% 2021
2021
Q1: 2.35%
Med: 38.31%
Q3: 81.36%
Excellent

In 2021, the financial autonomy of SAS LA COMBE DU ROC (107.6%) 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
-7.87 years 2021
2021
Q1: -0.0 years
Med: 0.54 years
Q3: 9.67 years
Excellent

In 2021, the repayment capacity of SAS LA COMBE DU ROC (-7.87) 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 1988.93. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

1988.935

Interest coverage (2021) ?
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

-0.915

Liquidity indicators evolution
SAS LA COMBE DU ROC

Sector positioning

Liquidity ratio
1988.93 2021
2021
Q1: 84.5
Med: 265.45
Q3: 1031.6
Excellent

In 2021, the liquidity ratio of SAS LA COMBE DU ROC (1988.93) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-0.92x 2021
2021
Q1: 0.0x
Med: 0.0x
Q3: 12.95x
Average

In 2021, the interest coverage of SAS LA COMBE DU ROC (-0.9x) 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: 119 days. Excellent situation: suppliers finance 119 days of the operating cycle (retail model).

Operating WCR (2021) ?
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 (2021) ?
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 (2021) ?
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

119 j

Inventory turnover (2021) ?
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 LA COMBE DU ROC

Positioning of SAS LA COMBE DU ROC in its sector

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

Similar companies (Location de terrains et d'autres biens immobiliers)

Compare SAS LA COMBE DU ROC 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 LA COMBE DU ROC

What is the revenue of SAS LA COMBE DU ROC ?

The revenue of SAS LA COMBE DU ROC is not publicly disclosed (confidential accounts filed with INPI).

Is SAS LA COMBE DU ROC profitable?

SAS LA COMBE DU ROC recorded a net loss in 2021.

Where is the headquarters of SAS LA COMBE DU ROC ?

The headquarters of SAS LA COMBE DU ROC is located in BOUSSAN (31420), in the department Haute-Garonne.

Where to find the tax return of SAS LA COMBE DU ROC ?

The tax return of SAS LA COMBE DU ROC 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 LA COMBE DU ROC operate?

SAS LA COMBE DU ROC 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.