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SAS LES DEUX VALLEES : revenue, balance sheet and financial ratios

SAS LES DEUX VALLEES is a French company founded 13 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in BOUZIES (46330), this company of category PME shows in 2017 a revenue of 8 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 LES DEUX VALLEES (SIREN 789403201)
Indicator 2017
Revenue 8 250 €
Net income 38 113 €
EBITDA -5 509 €
Net margin 462.0%

Revenue and income statement

In 2017, SAS LES DEUX VALLEES achieves revenue of 8 k€. After deducting consumption (0 €), gross margin stands at 8 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 -6 k€, representing -66.8% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 38 k€, i.e. 462.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

8 250 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

8 250 €

EBITDA (2017) ?
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

-5 509 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-13 114 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

38 113 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-66.8%

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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 351%. 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 68%. 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 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 575.5% 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 (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

350.758%

Financial autonomy (2017) ?
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

68.225%

Cash flow / Revenue (2017) ?
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

575.527%

Repayment capacity (2017) ?
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

1.161

Solvency indicators evolution
SAS LES DEUX VALLEES

Sector positioning

Debt ratio
350.76 2017
2017
Q1: 0.0
Med: 13.68
Q3: 149.68
Average

In 2017, the debt ratio of SAS LES DEUX VALLEES (350.76) 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
68.22% 2017
2017
Q1: 3.75%
Med: 38.99%
Q3: 78.34%
Good

In 2017, the financial autonomy of SAS LES DEUX VALLEES (68.2%) 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
1.16 years 2017
2017
Q1: 0.0 years
Med: 0.51 years
Q3: 7.56 years
Average

In 2017, the repayment capacity of SAS LES DEUX VALLEES (1.16) 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 198.82. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

198.822

Interest coverage (2017) ?
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

-33.799

Liquidity indicators evolution
SAS LES DEUX VALLEES

Sector positioning

Liquidity ratio
198.82 2017
2017
Q1: 73.82
Med: 229.69
Q3: 855.41
Average

In 2017, the liquidity ratio of SAS LES DEUX VALLEES (198.82) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-33.8x 2017
2017
Q1: 0.0x
Med: 0.15x
Q3: 15.56x
Average

In 2017, the interest coverage of SAS LES DEUX VALLEES (-33.8x) 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: 730 days. Excellent situation: suppliers finance 730 days of the operating cycle (retail model). Overall, WCR represents 3951 days of revenue, i.e. 91 k€ to permanently finance.

Operating WCR (2017) ?
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

90 539 €

Customer credit (2017) ?
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 (2017) ?
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

730 j

Inventory turnover (2017) ?
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 (2017) ?
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

3951 j

WCR and payment terms evolution
SAS LES DEUX VALLEES

Positioning of SAS LES DEUX VALLEES in its sector

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

Valuation estimate

Based on 227 transactions of similar company sales in 2017, the value of SAS LES DEUX VALLEES is estimated at 89 641 € (range 34 468€ - 210 687€). The price/revenue ratio is 0.62x (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 2017
227 transactions
34k€ 89k€ 210k€
89 641 € Range: 34 468€ - 210 687€
NAF 5 année 2017

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
8 250 € × 0.62x
Estimation 5 075 €
1 855€ - 11 611€
Net Income Multiple 20%
38 113 € × 5.7x
Estimation 216 490 €
83 388€ - 509 303€
How is this estimate calculated?

This estimate is based on the analysis of 227 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 LES DEUX VALLEES 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 LES DEUX VALLEES

What is the revenue of SAS LES DEUX VALLEES ?

The revenue of SAS LES DEUX VALLEES in 2017 is 8 k€.

Is SAS LES DEUX VALLEES profitable?

Yes, SAS LES DEUX VALLEES generated a net profit of 38 k€ in 2017.

Where is the headquarters of SAS LES DEUX VALLEES ?

The headquarters of SAS LES DEUX VALLEES is located in BOUZIES (46330), in the department Lot.

Where to find the tax return of SAS LES DEUX VALLEES ?

The tax return of SAS LES DEUX VALLEES 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 LES DEUX VALLEES operate?

SAS LES DEUX VALLEES 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.