SOCIETE DE GESTION DES ACTIVITES TOURISTIQUES DE RISOUL : revenue, balance sheet and financial ratios

SOCIETE DE GESTION DES ACTIVITES TOURISTIQUES DE RISOUL is a French company founded 13 years ago, specialized in the sector Autres services de réservation et activités connexes. Based in RISOUL (05600), this company of category PME shows in 2019 a revenue of 399 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 - SOCIETE DE GESTION DES ACTIVITES TOURISTIQUES DE RISOUL (SIREN 789272069)
Indicator 2024 2023 2019 2018
Revenue N/C N/C 399 097 € 410 218 €
Net income 79 616 € -114 517 € 3 289 € 245 382 €
EBITDA N/C N/C 88 999 € -62 435 €
Net margin N/C N/C 0.8% 59.8%

Revenue and income statement

In 2024, SOCIETE DE GESTION DES ACTIVITES TOURISTIQUES DE RISOUL generates positive net income of 80 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2024: 245 k€ -> 80 k€.

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

79 616 €

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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 93%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

92.76%

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

14.085%

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

45.3%

Solvency indicators evolution
SOCIETE DE GESTION DES ACTIVITES TOURISTIQUES DE RISOUL

Sector positioning

Debt ratio
92.76 2024
2019
2023
2024
Q1: 0.0
Med: 3.11
Q3: 35.73
Watch +50 pts over 3 years

In 2024, the debt ratio of SOCIETE DE GESTION DES AC... (92.76) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
14.09% 2024
2019
2023
2024
Q1: 4.92%
Med: 27.97%
Q3: 55.75%
Average -13 pts over 3 years

In 2024, the financial autonomy of SOCIETE DE GESTION DES AC... (14.1%) 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 2019
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 0.27 years
Excellent

In 2019, the repayment capacity of SOCIETE DE GESTION DES AC... (0.00) 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 236.17. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

236.168

Liquidity indicators evolution
SOCIETE DE GESTION DES ACTIVITES TOURISTIQUES DE RISOUL

Sector positioning

Liquidity ratio
236.17 2024
2019
2023
2024
Q1: 116.88
Med: 188.57
Q3: 339.88
Good

In 2024, the liquidity ratio of SOCIETE DE GESTION DES AC... (236.17) 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
0.01x 2019
2019
Q1: 0.0x
Med: 0.0x
Q3: 0.55x
Good

In 2019, the interest coverage of SOCIETE DE GESTION DES AC... (0.0x) 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.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
SOCIETE DE GESTION DES ACTIVITES TOURISTIQUES DE RISOUL

Positioning of SOCIETE DE GESTION DES ACTIVITES TOURISTIQUES DE RISOUL in its sector

Comparison with sector Autres services de réservation et activités connexes

Valuation estimate

Based on 163 transactions of similar company sales (all years), the value of SOCIETE DE GESTION DES ACTIVITES TOURISTIQUES DE RISOUL is estimated at 112 125 € (range 46 943€ - 510 179€). 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 2024
163 transactions
46k€ 112k€ 510k€
112 125 € Range: 46 943€ - 510 179€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
79 616 € × 1.4x = 112 126 €
Range: 46 943€ - 510 180€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 163 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 (Autres services de réservation et activités connexes)

Compare SOCIETE DE GESTION DES ACTIVITES TOURISTIQUES DE RISOUL with other companies in the same sector:

Voir toutes les statistiques du secteur Autres services de réservation et activités connexes

Frequently asked questions about SOCIETE DE GESTION DES ACTIVITES TOURISTIQUES DE RISOUL

What is the revenue of SOCIETE DE GESTION DES ACTIVITES TOURISTIQUES DE RISOUL ?

The revenue of SOCIETE DE GESTION DES ACTIVITES TOURISTIQUES DE RISOUL in 2019 is 399 k€.

Is SOCIETE DE GESTION DES ACTIVITES TOURISTIQUES DE RISOUL profitable?

Yes, SOCIETE DE GESTION DES ACTIVITES TOURISTIQUES DE RISOUL generated a net profit of 80 k€ in 2024.

Where is the headquarters of SOCIETE DE GESTION DES ACTIVITES TOURISTIQUES DE RISOUL ?

The headquarters of SOCIETE DE GESTION DES ACTIVITES TOURISTIQUES DE RISOUL is located in RISOUL (05600), in the department Hautes-Alpes.

Where to find the tax return of SOCIETE DE GESTION DES ACTIVITES TOURISTIQUES DE RISOUL ?

The tax return of SOCIETE DE GESTION DES ACTIVITES TOURISTIQUES DE RISOUL 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 DE GESTION DES ACTIVITES TOURISTIQUES DE RISOUL operate?

SOCIETE DE GESTION DES ACTIVITES TOURISTIQUES DE RISOUL operates in the sector Autres services de réservation et activités connexes (NAF code 79.90Z). See the 'Sector positioning' section above to compare the company with its competitors.