SOCIETE PAR ACTIONS SIMPLIFIEE DU LEZ : revenue, balance sheet and financial ratios

SOCIETE PAR ACTIONS SIMPLIFIEE DU LEZ is a French company founded 25 years ago, specialized in the sector Production d'électricité. Based in SAINT-GIRONS (09200), this company of category PME shows in 2021 a revenue of 79 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 PAR ACTIONS SIMPLIFIEE DU LEZ (SIREN 431849124)
Indicator 2021 2020 2018 2017 2016
Revenue 78 778 € 83 635 € 88 803 € 61 037 € 30 204 €
Net income 472 € 15 426 € 6 315 € 21 340 € -317 €
EBITDA 8 863 € 24 016 € 14 876 € 31 072 € -18 991 €
Net margin 0.6% 18.4% 7.1% 35.0% -1.0%

Revenue and income statement

In 2021, SOCIETE PAR ACTIONS SIMPLIFIEE DU LEZ achieves revenue of 79 k€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +21.1%. Slight decline of -6% vs 2020. After deducting consumption (0 €), gross margin stands at 79 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 9 k€, representing 11.3% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -63%, reducing margin by 17.5 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 472 €, i.e. 0.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

78 778 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

78 778 €

EBITDA (2021) ?
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

8 863 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 623 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

472 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.3%

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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 509%. 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 69%. 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 16.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 8.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

508.824%

Financial autonomy (2021) ?
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

69.374%

Cash flow / Revenue (2021) ?
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

8.52%

Repayment capacity (2021) ?
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

16.02

Asset age ratio (2021) ?
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

37.4%

Solvency indicators evolution
SOCIETE PAR ACTIONS SIMPLIFIEE DU LEZ

Sector positioning

Debt ratio
508.82 2021
2018
2020
2021
Q1: -193.69
Med: 0.0
Q3: 252.12
Average

In 2021, the debt ratio of SOCIETE PAR ACTIONS SIMPL... (508.82) 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
69.37% 2021
2018
2020
2021
Q1: -3.82%
Med: 9.69%
Q3: 57.46%
Excellent

In 2021, the financial autonomy of SOCIETE PAR ACTIONS SIMPL... (69.4%) 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
16.02 years 2021
2018
2020
2021
Q1: -1.97 years
Med: 0.0 years
Q3: 6.86 years
Average

In 2021, the repayment capacity of SOCIETE PAR ACTIONS SIMPL... (16.02) 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 169.96. 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 24.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

169.961

Interest coverage (2021) ?
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

24.281

Liquidity indicators evolution
SOCIETE PAR ACTIONS SIMPLIFIEE DU LEZ

Sector positioning

Liquidity ratio
169.96 2021
2018
2020
2021
Q1: 74.2
Med: 252.51
Q3: 859.05
Average +6 pts over 3 years

In 2021, the liquidity ratio of SOCIETE PAR ACTIONS SIMPL... (169.96) 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
24.28x 2021
2018
2020
2021
Q1: -0.45x
Med: 0.73x
Q3: 15.31x
Excellent

In 2021, the interest coverage of SOCIETE PAR ACTIONS SIMPL... (24.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 116 days. Excellent situation: suppliers finance 116 days of the operating cycle (retail model). WCR is negative (-65 days): operations structurally generate cash. Notable WCR improvement over the period (-5363%), freeing up cash.

Operating WCR (2021) ?
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

-14 163 €

Customer credit (2021) ?
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 (2021) ?
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

116 j

Inventory turnover (2021) ?
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 (2021) ?
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

-65 j

WCR and payment terms evolution
SOCIETE PAR ACTIONS SIMPLIFIEE DU LEZ

Positioning of SOCIETE PAR ACTIONS SIMPLIFIEE DU LEZ in its sector

Comparison with sector Production d'électricité

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of SOCIETE PAR ACTIONS SIMPLIFIEE DU LEZ is estimated at 27 345 € (range 4 464€ - 124 209€). With an EBITDA of 8 863€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.69x (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 2021
85 tx
4k€ 27k€ 124k€
27 345 € Range: 4 464€ - 124 209€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
8 863 € × 2.4x
Estimation 21 446 €
2 353€ - 80 468€
Revenue Multiple 30%
78 778 € × 0.69x
Estimation 54 502 €
10 730€ - 276 577€
Net Income Multiple 20%
472 € × 2.9x
Estimation 1 359 €
345€ - 5 014€
How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Production d'électricité)

Compare SOCIETE PAR ACTIONS SIMPLIFIEE DU LEZ with other companies in the same sector:

Voir toutes les statistiques du secteur Production d'électricité

Frequently asked questions about SOCIETE PAR ACTIONS SIMPLIFIEE DU LEZ

What is the revenue of SOCIETE PAR ACTIONS SIMPLIFIEE DU LEZ ?

The revenue of SOCIETE PAR ACTIONS SIMPLIFIEE DU LEZ in 2021 is 79 k€.

Is SOCIETE PAR ACTIONS SIMPLIFIEE DU LEZ profitable?

Yes, SOCIETE PAR ACTIONS SIMPLIFIEE DU LEZ generated a net profit of 472€ in 2021.

Where is the headquarters of SOCIETE PAR ACTIONS SIMPLIFIEE DU LEZ ?

The headquarters of SOCIETE PAR ACTIONS SIMPLIFIEE DU LEZ is located in SAINT-GIRONS (09200), in the department Ariege.

Where to find the tax return of SOCIETE PAR ACTIONS SIMPLIFIEE DU LEZ ?

The tax return of SOCIETE PAR ACTIONS SIMPLIFIEE DU LEZ 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 PAR ACTIONS SIMPLIFIEE DU LEZ operate?

SOCIETE PAR ACTIONS SIMPLIFIEE DU LEZ operates in the sector Production d'électricité (NAF code 35.11Z). See the 'Sector positioning' section above to compare the company with its competitors.