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SOCIETE A RESPONSABILITE LIMITEE RAISON : revenue, balance sheet and financial ratios

SOCIETE A RESPONSABILITE LIMITEE RAISON is a French company founded 19 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in LE LANGON (85370), this company of category PME shows in 2017 a revenue of 249 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SOCIETE A RESPONSABILITE LIMITEE RAISON (SIREN 495298945)
Indicator 2017
Revenue 249 392 €
Net income 11 477 €
EBITDA 32 589 €
Net margin 4.6%

Revenue and income statement

In 2017, SOCIETE A RESPONSABILITE LIMITEE RAISON achieves revenue of 249 k€. After deducting consumption (35 k€), gross margin stands at 214 k€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 33 k€, representing 13.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11 k€, i.e. 4.6% 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

249 392 €

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

214 168 €

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

32 589 €

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

-4 220 €

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

11 477 €

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

13.1%

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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 138%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 12.4% 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

137.613%

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

33.411%

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

12.447%

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

5.733

Asset age ratio (2017) ?
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

34.9%

Solvency indicators evolution
SOCIETE A RESPONSABILITE LIMITEE RAISON

Sector positioning

Debt ratio
137.61 2017
2017
Q1: 5.68
Med: 32.77
Q3: 96.48
Average

In 2017, the debt ratio of SOCIETE A RESPONSABILITE ... (137.61) 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
33.41% 2017
2017
Q1: 17.08%
Med: 35.29%
Q3: 54.1%
Average

In 2017, the financial autonomy of SOCIETE A RESPONSABILITE ... (33.4%) 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
5.73 years 2017
2017
Q1: 0.0 years
Med: 0.48 years
Q3: 1.84 years
Average

In 2017, the repayment capacity of SOCIETE A RESPONSABILITE ... (5.73) 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 248.31. 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 3.5x. Financial charges are adequately covered by operations.

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

248.305

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

3.501

Liquidity indicators evolution
SOCIETE A RESPONSABILITE LIMITEE RAISON

Sector positioning

Liquidity ratio
248.31 2017
2017
Q1: 123.41
Med: 175.78
Q3: 267.84
Good

In 2017, the liquidity ratio of SOCIETE A RESPONSABILITE ... (248.31) 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
3.5x 2017
2017
Q1: 0.0x
Med: 0.99x
Q3: 4.32x
Good

In 2017, the interest coverage of SOCIETE A RESPONSABILITE ... (3.5x) 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: 66 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 74 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 13 days of revenue, i.e. 9 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

9 150 €

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

66 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

74 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

11 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

13 j

WCR and payment terms evolution
SOCIETE A RESPONSABILITE LIMITEE RAISON

Positioning of SOCIETE A RESPONSABILITE LIMITEE RAISON in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of SOCIETE A RESPONSABILITE LIMITEE RAISON is estimated at 47 245 € (range 16 584€ - 118 271€). With an EBITDA of 32 589€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.22x (conservative valuation). 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
120 transactions
16k€ 47k€ 118k€
47 245 € Range: 16 584€ - 118 271€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
32 589 € × 1.4x
Estimation 44 751 €
10 594€ - 118 604€
Revenue Multiple 30%
249 392 € × 0.22x
Estimation 56 001 €
30 122€ - 121 270€
Net Income Multiple 20%
11 477 € × 3.5x
Estimation 40 347 €
11 255€ - 112 943€
How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Travaux de terrassement courants et travaux préparatoires)

Compare SOCIETE A RESPONSABILITE LIMITEE RAISON with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about SOCIETE A RESPONSABILITE LIMITEE RAISON

What is the revenue of SOCIETE A RESPONSABILITE LIMITEE RAISON ?

The revenue of SOCIETE A RESPONSABILITE LIMITEE RAISON in 2017 is 249 k€.

Is SOCIETE A RESPONSABILITE LIMITEE RAISON profitable?

Yes, SOCIETE A RESPONSABILITE LIMITEE RAISON generated a net profit of 11 k€ in 2017.

Where is the headquarters of SOCIETE A RESPONSABILITE LIMITEE RAISON ?

The headquarters of SOCIETE A RESPONSABILITE LIMITEE RAISON is located in LE LANGON (85370), in the department Vendee.

Where to find the tax return of SOCIETE A RESPONSABILITE LIMITEE RAISON ?

The tax return of SOCIETE A RESPONSABILITE LIMITEE RAISON 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 SOCIETE A RESPONSABILITE LIMITEE RAISON operate?

SOCIETE A RESPONSABILITE LIMITEE RAISON operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.