SOCIETE DES PETITS TRAINS D ARGELES : revenue, balance sheet and financial ratios

SOCIETE DES PETITS TRAINS D ARGELES is a French company founded 39 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in ARGELES-SUR-MER (66700), this company of category PME shows in 2025 a revenue of 391 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 DES PETITS TRAINS D ARGELES (SIREN 337938021)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 390 697 € N/C 1 150 393 € N/C N/C N/C N/C N/C 887 434 €
Net income 188 334 € 63 929 € 158 928 € 70 345 € 205 095 € 52 081 € 112 047 € 107 945 € 82 461 €
EBITDA -206 376 € N/C -65 904 € N/C N/C N/C N/C N/C 159 517 €
Net margin 48.2% N/C 13.8% N/C N/C N/C N/C N/C 9.3%

Revenue and income statement

In 2025, SOCIETE DES PETITS TRAINS D ARGELES achieves revenue of 391 k€. Revenue is declining over the period 2017-2025 (CAGR: -9.7%). After deducting consumption (2 k€), gross margin stands at 389 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -206 k€, representing -52.8% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 188 k€, i.e. 48.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

390 697 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

388 614 €

EBITDA (2025) ?
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

-206 376 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-243 715 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

188 334 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-51.9%

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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 75%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
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 (2025) ?
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

75.199%

Cash flow / Revenue (2025) ?
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

-61.971%

Repayment capacity (2025) ?
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 (2025) ?
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

23.7%

Solvency indicators evolution
SOCIETE DES PETITS TRAINS D ARGELES

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 0.0
Med: 14.83
Q3: 83.67
Excellent -33 pts over 3 years

In 2025, the debt ratio of SOCIETE DES PETITS TRAINS... (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
75.2% 2025
2023
2024
2025
Q1: 4.27%
Med: 32.31%
Q3: 62.93%
Excellent +9 pts over 3 years

In 2025, the financial autonomy of SOCIETE DES PETITS TRAINS... (75.2%) 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
0.0 years 2025
2023
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 1.61 years
Excellent

In 2025, the repayment capacity of SOCIETE DES PETITS TRAINS... (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 366.63. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

366.635

Interest coverage (2025) ?
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

-0.92

Liquidity indicators evolution
SOCIETE DES PETITS TRAINS D ARGELES

Sector positioning

Liquidity ratio
366.63 2025
2023
2024
2025
Q1: 96.84
Med: 175.43
Q3: 399.11
Good +27 pts over 3 years

In 2025, the liquidity ratio of SOCIETE DES PETITS TRAINS... (366.63) 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
-0.92x 2025
2023
2025
Q1: 0.0x
Med: 0.0x
Q3: 3.52x
Average

In 2025, the interest coverage of SOCIETE DES PETITS TRAINS... (-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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. Excellent situation: suppliers finance 53 days of the operating cycle (retail model). WCR is negative (-153 days): operations structurally generate cash. Notable WCR improvement over the period (-1243%), freeing up cash.

Operating WCR (2025) ?
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

-165 757 €

Customer credit (2025) ?
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

5 j

Supplier credit (2025) ?
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

58 j

Inventory turnover (2025) ?
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 (2025) ?
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

-153 j

WCR and payment terms evolution
SOCIETE DES PETITS TRAINS D ARGELES

Positioning of SOCIETE DES PETITS TRAINS D ARGELES in its sector

Comparison with sector Autres activités récréatives et de loisirs

Valuation estimate

Based on 114 transactions of similar company sales (all years), the value of SOCIETE DES PETITS TRAINS D ARGELES is estimated at 751 671 € (range 417 653€ - 1 443 062€). The price/revenue ratio is 0.72x (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 2025
114 transactions
417k€ 751k€ 1443k€
751 671 € Range: 417 653€ - 1 443 062€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
390 697 € × 0.72x
Estimation 281 836 €
129 953€ - 535 474€
Net Income Multiple 20%
188 334 € × 7.7x
Estimation 1 456 425 €
849 203€ - 2 804 444€
How is this estimate calculated?

This estimate is based on the analysis of 114 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 activités récréatives et de loisirs)

Compare SOCIETE DES PETITS TRAINS D ARGELES with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs

Frequently asked questions about SOCIETE DES PETITS TRAINS D ARGELES

What is the revenue of SOCIETE DES PETITS TRAINS D ARGELES ?

The revenue of SOCIETE DES PETITS TRAINS D ARGELES in 2025 is 391 k€.

Is SOCIETE DES PETITS TRAINS D ARGELES profitable?

Yes, SOCIETE DES PETITS TRAINS D ARGELES generated a net profit of 188 k€ in 2025.

Where is the headquarters of SOCIETE DES PETITS TRAINS D ARGELES ?

The headquarters of SOCIETE DES PETITS TRAINS D ARGELES is located in ARGELES-SUR-MER (66700), in the department Pyrenees-Orientales.

Where to find the tax return of SOCIETE DES PETITS TRAINS D ARGELES ?

The tax return of SOCIETE DES PETITS TRAINS D ARGELES 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 DES PETITS TRAINS D ARGELES operate?

SOCIETE DES PETITS TRAINS D ARGELES operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.