ACADEMIC GOLF DE ROQUEBRUNE : revenue, balance sheet and financial ratios

ACADEMIC GOLF DE ROQUEBRUNE is a French company founded 19 years ago, specialized in the sector Gestion d'installations sportives. Based in SAINT-RAPHAEL (83700), this company of category PME shows in 2024 a revenue of 244 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ACADEMIC GOLF DE ROQUEBRUNE (SIREN 493388904)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 244 301 € 281 751 € 1 540 643 € 1 170 719 € 1 839 771 € 1 592 864 € 1 545 715 € 1 560 294 €
Net income -14 037 € 1 867 € -107 591 € 17 638 € 53 408 € 88 151 € 89 932 € 81 334 €
EBITDA 41 118 € 64 654 € 107 738 € -60 986 € 311 612 € 186 607 € 102 660 € 387 493 €
Net margin -5.7% 0.7% -7.0% 1.5% 2.9% 5.5% 5.8% 5.2%

Revenue and income statement

In 2024, ACADEMIC GOLF DE ROQUEBRUNE achieves revenue of 244 k€. Revenue is declining over the period 2016-2024 (CAGR: -20.7%). Significant drop of -13% vs 2023. After deducting consumption (4 k€), gross margin stands at 240 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 41 k€, representing 16.8% of revenue. Warning negative scissor effect: despite revenue change (-13%), EBITDA varies by -36%, reducing margin by 6.1 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -14 k€ (-5.7% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

244 301 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

240 382 €

EBITDA (2024) ?
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

41 118 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-55 658 €

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

-14 037 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

16.8%

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Chart evolution

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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 -1447%. 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 -6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 170.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

-1447.007%

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

-6.294%

Cash flow / Revenue (2024) ?
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

2.636%

Repayment capacity (2024) ?
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

170.126

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

36.8%

Solvency indicators evolution
ACADEMIC GOLF DE ROQUEBRUNE

Sector positioning

Debt ratio
-1447.01 2024
2021
2023
2024
Q1: -15.56
Med: 5.13
Q3: 92.46
Excellent -51 pts over 3 years

In 2024, the debt ratio of ACADEMIC GOLF DE ROQUEBRUNE (-1447.01) 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
-6.29% 2024
2021
2023
2024
Q1: -6.25%
Med: 15.52%
Q3: 43.67%
Average

In 2024, the financial autonomy of ACADEMIC GOLF DE ROQUEBRUNE (-6.3%) 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
170.13 years 2024
2021
2023
2024
Q1: -0.23 years
Med: 0.01 years
Q3: 2.12 years
Watch

In 2024, the repayment capacity of ACADEMIC GOLF DE ROQUEBRUNE (170.13) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 63.52. 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 85.8x. Operating income very largely covers interest expenses: high safety margin.

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

63.524

Interest coverage (2024) ?
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

85.816

Liquidity indicators evolution
ACADEMIC GOLF DE ROQUEBRUNE

Sector positioning

Liquidity ratio
63.52 2024
2021
2023
2024
Q1: 63.83
Med: 126.84
Q3: 267.7
Watch -33 pts over 3 years

In 2024, the liquidity ratio of ACADEMIC GOLF DE ROQUEBRUNE (63.52) 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
85.82x 2024
2021
2023
2024
Q1: -0.4x
Med: 0.08x
Q3: 7.74x
Excellent

In 2024, the interest coverage of ACADEMIC GOLF DE ROQUEBRUNE (85.8x) 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: 119 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 226 days. Excellent situation: suppliers finance 107 days of the operating cycle (retail model). Overall, WCR represents 96 days of revenue, i.e. 65 k€ to permanently finance. Over 2016-2024, WCR increased by +169%, requiring additional financing.

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

65 470 €

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

119 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

226 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 in days of revenue (2024) ?
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

96 j

WCR and payment terms evolution
ACADEMIC GOLF DE ROQUEBRUNE

Positioning of ACADEMIC GOLF DE ROQUEBRUNE in its sector

Comparison with sector Gestion d'installations sportives

Valuation estimate

Based on 73 transactions of similar company sales (all years), the value of ACADEMIC GOLF DE ROQUEBRUNE is estimated at 156 024 € (range 75 542€ - 249 975€). With an EBITDA of 41 118€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.57x (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 2024
73 tx
75k€ 156k€ 249k€
156 024 € Range: 75 542€ - 249 975€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
41 118 € × 4.0x
Estimation 165 882 €
94 440€ - 264 910€
Revenue Multiple 30%
244 301 € × 0.57x
Estimation 139 595 €
44 047€ - 225 084€
How is this estimate calculated?

This estimate is based on the analysis of 73 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 (Gestion d'installations sportives)

Compare ACADEMIC GOLF DE ROQUEBRUNE with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion d'installations sportives

Frequently asked questions about ACADEMIC GOLF DE ROQUEBRUNE

What is the revenue of ACADEMIC GOLF DE ROQUEBRUNE ?

The revenue of ACADEMIC GOLF DE ROQUEBRUNE in 2024 is 244 k€.

Is ACADEMIC GOLF DE ROQUEBRUNE profitable?

ACADEMIC GOLF DE ROQUEBRUNE recorded a net loss in 2024.

Where is the headquarters of ACADEMIC GOLF DE ROQUEBRUNE ?

The headquarters of ACADEMIC GOLF DE ROQUEBRUNE is located in SAINT-RAPHAEL (83700), in the department Var.

Where to find the tax return of ACADEMIC GOLF DE ROQUEBRUNE ?

The tax return of ACADEMIC GOLF DE ROQUEBRUNE 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 ACADEMIC GOLF DE ROQUEBRUNE operate?

ACADEMIC GOLF DE ROQUEBRUNE operates in the sector Gestion d'installations sportives (NAF code 93.11Z). See the 'Sector positioning' section above to compare the company with its competitors.