TERRE ET PLEIN AIR CREATIONS - TEPAC : revenue, balance sheet and financial ratios

TERRE ET PLEIN AIR CREATIONS - TEPAC is a French company founded 52 years ago, specialized in the sector Activités des marchands de biens immobiliers. Based in RAMBOUILLET (78120), this company of category PME shows in 2022 a revenue of 713 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 - TERRE ET PLEIN AIR CREATIONS - TEPAC (SIREN 301293510)
Indicator 2022 2021 2018 2017 2016
Revenue 713 152 € 985 507 € 796 949 € 876 171 € 1 376 697 €
Net income 243 728 € 39 186 € 343 154 € -181 345 € 65 397 €
EBITDA 88 423 € 47 122 € -364 743 € -615 446 € -12 188 €
Net margin 34.2% 4.0% 43.1% -20.7% 4.8%

Revenue and income statement

In 2022, TERRE ET PLEIN AIR CREATIONS - TEPAC achieves revenue of 713 k€. Revenue is declining over the period 2016-2022 (CAGR: -10.4%). Significant drop of -28% vs 2021. After deducting consumption (0 €), gross margin stands at 713 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 88 k€, representing 12.4% of revenue. Positive scissor effect: EBITDA margin improves by +7.6 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 244 k€, i.e. 34.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

713 152 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

713 152 €

EBITDA (2022) ?
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

88 423 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

88 723 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

243 728 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.4%

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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 3%. 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 95%. 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 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 34.1% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

3.341%

Financial autonomy (2022) ?
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

94.694%

Cash flow / Revenue (2022) ?
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

34.134%

Repayment capacity (2022) ?
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

0.934

Solvency indicators evolution
TERRE ET PLEIN AIR CREATIONS - TEPAC

Sector positioning

Debt ratio
3.34 2022
2018
2021
2022
Q1: 0.0
Med: 24.48
Q3: 282.47
Good

In 2022, the debt ratio of TERRE ET PLEIN AIR CREATI... (3.34) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
94.69% 2022
2018
2021
2022
Q1: 0.51%
Med: 24.67%
Q3: 68.95%
Excellent

In 2022, the financial autonomy of TERRE ET PLEIN AIR CREATI... (94.7%) 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
0.93 years 2022
2018
2021
2022
Q1: -5.45 years
Med: 0.0 years
Q3: 2.98 years
Average +8 pts over 3 years

In 2022, the repayment capacity of TERRE ET PLEIN AIR CREATI... (0.93) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 32.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

0.0

Interest coverage (2022) ?
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

32.139

Liquidity indicators evolution
TERRE ET PLEIN AIR CREATIONS - TEPAC

Sector positioning

Liquidity ratio
0.0 2022
2018
2021
2022
Q1: 150.23
Med: 466.6
Q3: 2295.26
Watch -54 pts over 3 years

In 2022, the liquidity ratio of TERRE ET PLEIN AIR CREATI... (0.00) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
32.14x 2022
2018
2021
2022
Q1: -2.12x
Med: 0.0x
Q3: 4.45x
Excellent +50 pts over 3 years

In 2022, the interest coverage of TERRE ET PLEIN AIR CREATI... (32.1x) 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: 138 days. Excellent situation: suppliers finance 138 days of the operating cycle (retail model). WCR is negative (-3 days): operations structurally generate cash. Notable WCR improvement over the period (-100%), freeing up cash.

Operating WCR (2022) ?
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

-6 483 €

Customer credit (2022) ?
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 (2022) ?
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

138 j

Inventory turnover (2022) ?
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 (2022) ?
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

-3 j

WCR and payment terms evolution
TERRE ET PLEIN AIR CREATIONS - TEPAC

Positioning of TERRE ET PLEIN AIR CREATIONS - TEPAC in its sector

Comparison with sector Activités des marchands de biens immobiliers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 217 408€ to 1 235 022€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
217k€ 785k€ 1235k€
785 346 € Range: 217 408€ - 1 235 022€
NAF 5 année 2022

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 40 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 (Activités des marchands de biens immobiliers)

Compare TERRE ET PLEIN AIR CREATIONS - TEPAC with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des marchands de biens immobiliers

Frequently asked questions about TERRE ET PLEIN AIR CREATIONS - TEPAC

What is the revenue of TERRE ET PLEIN AIR CREATIONS - TEPAC ?

The revenue of TERRE ET PLEIN AIR CREATIONS - TEPAC in 2022 is 713 k€.

Is TERRE ET PLEIN AIR CREATIONS - TEPAC profitable?

Yes, TERRE ET PLEIN AIR CREATIONS - TEPAC generated a net profit of 244 k€ in 2022.

Where is the headquarters of TERRE ET PLEIN AIR CREATIONS - TEPAC ?

The headquarters of TERRE ET PLEIN AIR CREATIONS - TEPAC is located in RAMBOUILLET (78120), in the department Yvelines.

Where to find the tax return of TERRE ET PLEIN AIR CREATIONS - TEPAC ?

The tax return of TERRE ET PLEIN AIR CREATIONS - TEPAC 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 TERRE ET PLEIN AIR CREATIONS - TEPAC operate?

TERRE ET PLEIN AIR CREATIONS - TEPAC operates in the sector Activités des marchands de biens immobiliers (NAF code 68.10Z). See the 'Sector positioning' section above to compare the company with its competitors.