ACTION DEVELOPPEMENT LOISIR : revenue, balance sheet and financial ratios

ACTION DEVELOPPEMENT LOISIR is a French company founded 20 years ago, specialized in the sector Gestion d'installations sportives. Based in SAINT-CONTEST (14280), this company of category ETI shows in 2024 a revenue of 15.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - ACTION DEVELOPPEMENT LOISIR (SIREN 488530759)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 15 764 908 € 16 620 689 € 14 007 473 € 9 350 938 € 7 230 934 € 14 176 800 € 12 474 195 € 11 113 189 € 13 793 571 €
Net income -270 364 € -318 650 € 216 301 € 287 640 € 1 121 253 € 867 297 € 942 216 € 160 176 € 526 133 €
EBITDA 1 121 825 € 1 149 982 € 1 651 710 € 555 074 € 686 448 € 1 065 368 € 1 106 708 € 459 704 € 374 831 €
Net margin -1.7% -1.9% 1.5% 3.1% 15.5% 6.1% 7.6% 1.4% 3.8%

Revenue and income statement

In 2024, ACTION DEVELOPPEMENT LOISIR achieves revenue of 15.8 M€. Revenue is growing positively over 9 years (CAGR: +1.7%). Slight decline of -5% vs 2023. After deducting consumption (230 k€), gross margin stands at 15.5 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 7.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -270 k€ (-1.7% 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

15 764 908 €

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

15 534 654 €

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

1 121 825 €

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

598 082 €

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

-270 364 €

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

5.2%

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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 2001%. 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 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 6.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

2001.385%

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

2.436%

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

6.296%

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

11.751

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

30.8%

Solvency indicators evolution
ACTION DEVELOPPEMENT LOISIR

Sector positioning

Debt ratio
2001.38 2024
2022
2023
2024
Q1: -17.37
Med: 5.02
Q3: 92.31
Watch

In 2024, the debt ratio of ACTION DEVELOPPEMENT LOISIR (2001.38) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
2.44% 2024
2022
2023
2024
Q1: -7.03%
Med: 15.52%
Q3: 43.64%
Average

In 2024, the financial autonomy of ACTION DEVELOPPEMENT LOISIR (2.4%) 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
11.75 years 2024
2022
2023
2024
Q1: -0.23 years
Med: 0.01 years
Q3: 2.12 years
Watch

In 2024, the repayment capacity of ACTION DEVELOPPEMENT LOISIR (11.75) 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 219.35. 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 344.5x. 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

219.352

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

344.469

Liquidity indicators evolution
ACTION DEVELOPPEMENT LOISIR

Sector positioning

Liquidity ratio
219.35 2024
2022
2023
2024
Q1: 63.69
Med: 125.15
Q3: 265.63
Good +11 pts over 3 years

In 2024, the liquidity ratio of ACTION DEVELOPPEMENT LOISIR (219.35) 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
344.47x 2024
2022
2023
2024
Q1: -0.43x
Med: 0.07x
Q3: 7.49x
Excellent

In 2024, the interest coverage of ACTION DEVELOPPEMENT LOISIR (344.5x) 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: 99 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 175 days. Excellent situation: suppliers finance 76 days of the operating cycle (retail model). Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 406 days of revenue, i.e. 17.8 M€ to permanently finance. Over 2016-2024, WCR increased by +299%, 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

17 787 546 €

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

99 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

175 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

2 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

406 j

WCR and payment terms evolution
ACTION DEVELOPPEMENT LOISIR

Positioning of ACTION DEVELOPPEMENT LOISIR 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 ACTION DEVELOPPEMENT LOISIR is estimated at 6 206 675 € (range 2 676 277€ - 9 964 026€). With an EBITDA of 1 121 825€, 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
2676k€ 6206k€ 9964k€
6 206 675 € Range: 2 676 277€ - 9 964 026€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 121 825 € × 4.0x
Estimation 4 525 772 €
2 576 625€ - 7 227 544€
Revenue Multiple 30%
15 764 908 € × 0.57x
Estimation 9 008 182 €
2 842 363€ - 14 524 830€
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 ACTION DEVELOPPEMENT LOISIR with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion d'installations sportives

Frequently asked questions about ACTION DEVELOPPEMENT LOISIR

What is the revenue of ACTION DEVELOPPEMENT LOISIR ?

The revenue of ACTION DEVELOPPEMENT LOISIR in 2024 is 15.8 M€.

Is ACTION DEVELOPPEMENT LOISIR profitable?

ACTION DEVELOPPEMENT LOISIR recorded a net loss in 2024.

Where is the headquarters of ACTION DEVELOPPEMENT LOISIR ?

The headquarters of ACTION DEVELOPPEMENT LOISIR is located in SAINT-CONTEST (14280), in the department Calvados.

Where to find the tax return of ACTION DEVELOPPEMENT LOISIR ?

The tax return of ACTION DEVELOPPEMENT LOISIR 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 ACTION DEVELOPPEMENT LOISIR operate?

ACTION DEVELOPPEMENT LOISIR 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.