SELB PISCINE EPHEMERE ET TEMPORAIRE : revenue, balance sheet and financial ratios

SELB PISCINE EPHEMERE ET TEMPORAIRE is a French company founded 13 years ago, specialized in the sector Location et location-bail d'articles de loisirs et de sport . Based in PLOUHARNEL (56340), this company of category PME shows in 2024 a revenue of 775 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - SELB PISCINE EPHEMERE ET TEMPORAIRE (SIREN 753641653)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Revenue 775 039 € 15 584 € 125 200 € 43 350 € 43 718 € 163 488 € 304 309 € 573 045 € 251 793 € 122 509 € 275 826 €
Net income 165 082 € -47 806 € -94 968 € -121 859 € -26 787 € -3 181 € 7 688 € 34 823 € 11 770 € -70 550 € -12 948 €
EBITDA 126 737 € -40 414 € -29 251 € -23 227 € -38 238 € -77 287 € 53 445 € 95 328 € 41 836 € -84 696 € -76 265 €
Net margin 21.3% -306.8% -75.9% -281.1% -61.3% -1.9% 2.5% 6.1% 4.7% -57.6% -4.7%

Revenue and income statement

In 2024, SELB PISCINE EPHEMERE ET TEMPORAIRE achieves revenue of 775 k€. Over the period 2014-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.9%. Vs 2023, growth of +4873% (16 k€ -> 775 k€). After deducting consumption (54 k€), gross margin stands at 721 k€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 127 k€, representing 16.4% of revenue. Positive scissor effect: EBITDA margin improves by +275.7 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 165 k€, i.e. 21.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

775 039 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

721 050 €

EBITDA (2024) ?
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

126 737 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

165 457 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

165 082 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

16.4%

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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 0%. 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 -12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 13.8% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2024) ?
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

-12.271%

Cash flow / Revenue (2024) ?
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

13.802%

Repayment capacity (2024) ?
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

0.0

Asset age ratio (2024) ?
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

2.8%

Solvency indicators evolution
SELB PISCINE EPHEMERE ET TEMPORAIRE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 14.41
Q3: 91.18
Excellent

In 2024, the debt ratio of SELB PISCINE EPHEMERE ET ... (0.00) 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
-12.27% 2024
2022
2023
2024
Q1: 0.19%
Med: 23.0%
Q3: 57.23%
Average

In 2024, the financial autonomy of SELB PISCINE EPHEMERE ET ... (-12.3%) 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
0.0 years 2024
2022
2023
2024
Q1: -0.08 years
Med: 0.0 years
Q3: 1.97 years
Good +25 pts over 3 years

In 2024, the repayment capacity of SELB PISCINE EPHEMERE ET ... (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 86.94. 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 1.0x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2024) ?
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

86.936

Interest coverage (2024) ?
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

1.019

Liquidity indicators evolution
SELB PISCINE EPHEMERE ET TEMPORAIRE

Sector positioning

Liquidity ratio
86.94 2024
2022
2023
2024
Q1: 83.34
Med: 198.01
Q3: 537.14
Average +13 pts over 3 years

In 2024, the liquidity ratio of SELB PISCINE EPHEMERE ET ... (86.94) 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
1.02x 2024
2022
2023
2024
Q1: -0.16x
Med: 0.0x
Q3: 3.93x
Good +32 pts over 3 years

In 2024, the interest coverage of SELB PISCINE EPHEMERE ET ... (1.0x) 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: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. The company must finance 25 days of gap between collections and payments. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-15 days): operations structurally generate cash. Notable WCR improvement over the period (-129%), freeing up cash.

Operating WCR (2024) ?
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

-33 296 €

Customer credit (2024) ?
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

43 j

Supplier credit (2024) ?
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

18 j

Inventory turnover (2024) ?
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

3 j

WCR in days of revenue (2024) ?
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

-15 j

WCR and payment terms evolution
SELB PISCINE EPHEMERE ET TEMPORAIRE

Positioning of SELB PISCINE EPHEMERE ET TEMPORAIRE in its sector

Comparison with sector Location et location-bail d'articles de loisirs et de sport

Valuation estimate

Based on 87 transactions of similar company sales (all years), the value of SELB PISCINE EPHEMERE ET TEMPORAIRE is estimated at 359 236 € (range 132 172€ - 882 695€). With an EBITDA of 126 737€, the sector multiple of 2.3x is applied. The price/revenue ratio is 0.57x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
87 tx
132k€ 359k€ 882k€
359 236 € Range: 132 172€ - 882 695€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
126 737 € × 2.3x
Estimation 290 669 €
38 936€ - 665 551€
Revenue Multiple 30%
775 039 € × 0.57x
Estimation 443 281 €
228 715€ - 1 070 492€
Net Income Multiple 20%
165 082 € × 2.5x
Estimation 404 588 €
220 448€ - 1 143 858€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 87 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 et location-bail d'articles de loisirs et de sport )

Compare SELB PISCINE EPHEMERE ET TEMPORAIRE with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail d'articles de loisirs et de sport

Frequently asked questions about SELB PISCINE EPHEMERE ET TEMPORAIRE

What is the revenue of SELB PISCINE EPHEMERE ET TEMPORAIRE ?

The revenue of SELB PISCINE EPHEMERE ET TEMPORAIRE in 2024 is 775 k€.

Is SELB PISCINE EPHEMERE ET TEMPORAIRE profitable?

Yes, SELB PISCINE EPHEMERE ET TEMPORAIRE generated a net profit of 165 k€ in 2024.

Where is the headquarters of SELB PISCINE EPHEMERE ET TEMPORAIRE ?

The headquarters of SELB PISCINE EPHEMERE ET TEMPORAIRE is located in PLOUHARNEL (56340), in the department Morbihan.

Where to find the tax return of SELB PISCINE EPHEMERE ET TEMPORAIRE ?

The tax return of SELB PISCINE EPHEMERE ET TEMPORAIRE 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 SELB PISCINE EPHEMERE ET TEMPORAIRE operate?

SELB PISCINE EPHEMERE ET TEMPORAIRE operates in the sector Location et location-bail d'articles de loisirs et de sport (NAF code 77.21Z). See the 'Sector positioning' section above to compare the company with its competitors.