ACTIV STRASBOURG : revenue, balance sheet and financial ratios

ACTIV STRASBOURG is a French company founded 10 years ago, specialized in the sector Enseignement de disciplines sportives et d'activités de loisirs. Based in MITTELHAUSBERGEN (67206), this company of category PME shows in 2022 a revenue of 4.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - ACTIV STRASBOURG (SIREN 820147692)
Indicator 2022 2020 2019 2018
Revenue 4 547 032 € 2 354 735 € 2 217 924 € 1 726 412 €
Net income 600 296 € 107 846 € 103 435 € 187 065 €
EBITDA 1 368 344 € 594 610 € 487 644 € 482 361 €
Net margin 13.2% 4.6% 4.7% 10.8%

Revenue and income statement

In 2022, ACTIV STRASBOURG achieves revenue of 4.5 M€. Over the period 2018-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +27.4%. Vs 2020, growth of +93% (2.4 M€ -> 4.5 M€). After deducting consumption (248 k€), gross margin stands at 4.3 M€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.4 M€, representing 30.1% of revenue. Positive scissor effect: EBITDA margin improves by +4.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 600 k€, i.e. 13.2% 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

4 547 032 €

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

4 299 264 €

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

1 368 344 €

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

668 305 €

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

600 296 €

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

29.8%

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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 139%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 23.3% 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

138.529%

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

32.182%

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

23.274%

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

1.068

Asset age ratio (2022) ?
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

46.8%

Solvency indicators evolution
ACTIV STRASBOURG

Sector positioning

Debt ratio
138.53 2022
2019
2020
2022
Q1: 0.0
Med: 20.91
Q3: 115.9
Average

In 2022, the debt ratio of ACTIV STRASBOURG (138.53) 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
32.18% 2022
2019
2020
2022
Q1: 1.85%
Med: 28.95%
Q3: 60.67%
Good +15 pts over 3 years

In 2022, the financial autonomy of ACTIV STRASBOURG (32.2%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1.07 years 2022
2019
2020
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.48 years
Average -7 pts over 3 years

In 2022, the repayment capacity of ACTIV STRASBOURG (1.07) 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 141.34. 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 1.0x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

141.337

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

1.044

Liquidity indicators evolution
ACTIV STRASBOURG

Sector positioning

Liquidity ratio
141.34 2022
2019
2020
2022
Q1: 86.14
Med: 186.08
Q3: 374.88
Average +14 pts over 3 years

In 2022, the liquidity ratio of ACTIV STRASBOURG (141.34) 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
1.04x 2022
2019
2020
2022
Q1: 0.0x
Med: 0.0x
Q3: 1.51x
Good -8 pts over 3 years

In 2022, the interest coverage of ACTIV STRASBOURG (1.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-15 days): operations structurally generate cash. Notable WCR improvement over the period (-55%), 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

-189 475 €

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

5 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

26 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

3 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

-15 j

WCR and payment terms evolution
ACTIV STRASBOURG

Positioning of ACTIV STRASBOURG in its sector

Comparison with sector Enseignement de disciplines sportives et d'activités de loisirs

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 2 758 610€ to 9 956 325€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
2758k€ 5379k€ 9956k€
5 379 598 € Range: 2 758 610€ - 9 956 325€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Enseignement de disciplines sportives et d'activités de loisirs)

Compare ACTIV STRASBOURG with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement de disciplines sportives et d'activités de loisirs

Frequently asked questions about ACTIV STRASBOURG

What is the revenue of ACTIV STRASBOURG ?

The revenue of ACTIV STRASBOURG in 2022 is 4.5 M€.

Is ACTIV STRASBOURG profitable?

Yes, ACTIV STRASBOURG generated a net profit of 600 k€ in 2022.

Where is the headquarters of ACTIV STRASBOURG ?

The headquarters of ACTIV STRASBOURG is located in MITTELHAUSBERGEN (67206), in the department Bas-Rhin.

Where to find the tax return of ACTIV STRASBOURG ?

The tax return of ACTIV STRASBOURG 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 ACTIV STRASBOURG operate?

ACTIV STRASBOURG operates in the sector Enseignement de disciplines sportives et d'activités de loisirs (NAF code 85.51Z). See the 'Sector positioning' section above to compare the company with its competitors.