LE MANS LOISIRS DIFFUSION : revenue, balance sheet and financial ratios

In 2024, LE MANS LOISIRS DIFFUSION achieves revenue of 10.2 M€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.1%. Slight decline of -7% vs 2024. After deducting consumption (6.3 M€), gross margin stands at 3.9 M€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.3 M€, 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 976 k€, i.e. 9.6% of revenue. This profit can be retained or distributed to shareholders.

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 76%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 386.00. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 74 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 132 days of revenue, i.e. 3.7 M€ to permanently finance.

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 1 941 016€ to 12 017 046€ is provided for information purposes only and requires in-depth analysis to be confirmed.