ACTUEL SERVICE 7 : revenue, balance sheet and financial ratios

ACTUEL SERVICE 7 is a French company founded 37 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in PONTAULT-COMBAULT (77340), this company of category PME shows in 2024 a revenue of 11.4 M€. 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 - ACTUEL SERVICE 7 (SIREN 350399200)
Indicator 2024 2023 2022 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 11 373 427 € 14 917 510 € 12 132 718 € 13 404 716 € 9 479 772 € 9 125 540 € 8 413 461 € 8 440 273 € 8 735 682 € 10 620 319 € 7 578 767 €
Net income 234 594 € 433 748 € 385 267 € 364 572 € 135 435 € 68 718 € 28 849 € -71 831 € 13 357 € 81 243 € 34 613 €
EBITDA 622 438 € 905 820 € 695 286 € 660 919 € 307 482 € 114 960 € 59 548 € 61 394 € 81 649 € 110 659 € 30 091 €
Net margin 2.1% 2.9% 3.2% 2.7% 1.4% 0.8% 0.3% -0.9% 0.2% 0.8% 0.5%

Revenue and income statement

In 2024, ACTUEL SERVICE 7 achieves revenue of 11.4 M€. Revenue is growing positively over 11 years (CAGR: +4.6%). Significant drop of -24% vs 2023. After deducting consumption (9.2 M€), gross margin stands at 2.1 M€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 622 k€, representing 5.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 235 k€, i.e. 2.1% of revenue. This profit can be retained or distributed to shareholders.

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

11 373 427 €

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

2 134 981 €

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

622 438 €

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

423 911 €

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

234 594 €

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

5.5%

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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 60%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.3% 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

59.638%

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

24.224%

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

3.342%

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

1.551

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

25.9%

Solvency indicators evolution
ACTUEL SERVICE 7

Sector positioning

Debt ratio
59.64 2024
2022
2023
2024
Q1: 6.53
Med: 32.45
Q3: 100.21
Average +15 pts over 3 years

In 2024, the debt ratio of ACTUEL SERVICE 7 (59.64) 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
24.22% 2024
2022
2023
2024
Q1: 16.5%
Med: 41.35%
Q3: 63.37%
Average

In 2024, the financial autonomy of ACTUEL SERVICE 7 (24.2%) 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
1.55 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.61 years
Q3: 3.34 years
Average +15 pts over 3 years

In 2024, the repayment capacity of ACTUEL SERVICE 7 (1.55) 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 137.31. 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 26.7x. 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

137.311

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

26.666

Liquidity indicators evolution
ACTUEL SERVICE 7

Sector positioning

Liquidity ratio
137.31 2024
2022
2023
2024
Q1: 162.72
Med: 255.92
Q3: 408.29
Watch

In 2024, the liquidity ratio of ACTUEL SERVICE 7 (137.31) 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
26.67x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.43x
Q3: 10.54x
Excellent +15 pts over 3 years

In 2024, the interest coverage of ACTUEL SERVICE 7 (26.7x) 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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 84 days. Excellent situation: suppliers finance 75 days of the operating cycle (retail model). Inventory turnover is 200 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 145 days of revenue, i.e. 4.6 M€ to permanently finance. Over 2015-2024, WCR increased by +174%, 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

4 583 491 €

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

9 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

84 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

200 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

145 j

WCR and payment terms evolution
ACTUEL SERVICE 7

Positioning of ACTUEL SERVICE 7 in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 1 496 362€ to 6 391 883€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1496k€ 3645k€ 6391k€
3 645 629 € Range: 1 496 362€ - 6 391 883€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 (Commerce de détail d'articles de sport en magasin spécialisé)

Compare ACTUEL SERVICE 7 with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé

Frequently asked questions about ACTUEL SERVICE 7

What is the revenue of ACTUEL SERVICE 7 ?

The revenue of ACTUEL SERVICE 7 in 2024 is 11.4 M€.

Is ACTUEL SERVICE 7 profitable?

Yes, ACTUEL SERVICE 7 generated a net profit of 235 k€ in 2024.

Where is the headquarters of ACTUEL SERVICE 7 ?

The headquarters of ACTUEL SERVICE 7 is located in PONTAULT-COMBAULT (77340), in the department Seine-et-Marne.

Where to find the tax return of ACTUEL SERVICE 7 ?

The tax return of ACTUEL SERVICE 7 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 ACTUEL SERVICE 7 operate?

ACTUEL SERVICE 7 operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.