AURILLAC CANTAL RUGBY DEVELOPPEMENT : revenue, balance sheet and financial ratios

AURILLAC CANTAL RUGBY DEVELOPPEMENT is a French company founded 26 years ago, specialized in the sector Autres activités de soutien aux entreprises n.c.a.. Based in AURILLAC (15000), this company of category PME shows in 2025 a revenue of 182 k€. 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 - AURILLAC CANTAL RUGBY DEVELOPPEMENT (SIREN 423753375)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 182 133 € 67 949 € 66 225 € 59 794 € 139 248 € 242 156 € 313 943 € 542 615 € 644 409 € 614 898 € 580 534 €
Net income 191 096 € 8 977 € -25 880 € 3 998 € 2 700 € 36 805 € 10 992 € 13 964 € 11 644 € 20 605 € 11 884 €
EBITDA -27 671 € -88 362 € -30 700 € -3 265 € 9 258 € 37 111 € 41 932 € 100 500 € 111 919 € 42 906 € 13 638 €
Net margin 104.9% 13.2% -39.1% 6.7% 1.9% 15.2% 3.5% 2.6% 1.8% 3.4% 2.0%

Revenue and income statement

In 2025, AURILLAC CANTAL RUGBY DEVELOPPEMENT achieves revenue of 182 k€. Revenue is declining over the period 2015-2025 (CAGR: -10.9%). Vs 2024, growth of +168% (68 k€ -> 182 k€). After deducting consumption (0 €), gross margin stands at 182 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -28 k€, representing -15.2% of revenue. Positive scissor effect: EBITDA margin improves by +114.8 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 191 k€, i.e. 104.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

182 133 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

182 133 €

EBITDA (2025) ?
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

-27 671 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-25 053 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

191 096 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-15.1%

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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 1%. 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 25%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.234%

Financial autonomy (2025) ?
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

24.523%

Cash flow / Revenue (2025) ?
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

-43.268%

Repayment capacity (2025) ?
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

-0.04

Solvency indicators evolution
AURILLAC CANTAL RUGBY DEVELOPPEMENT

Sector positioning

Debt ratio
1.23 2025
2023
2024
2025
Q1: 0.0
Med: 7.56
Q3: 53.6
Good -15 pts over 3 years

In 2025, the debt ratio of AURILLAC CANTAL RUGBY DEV... (1.23) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
24.52% 2025
2023
2024
2025
Q1: 10.23%
Med: 44.01%
Q3: 75.13%
Average +7 pts over 3 years

In 2025, the financial autonomy of AURILLAC CANTAL RUGBY DEV... (24.5%) 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
-0.04 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.04 years
Q3: 2.08 years
Excellent

In 2025, the repayment capacity of AURILLAC CANTAL RUGBY DEV... (-0.04) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 175.69. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

175.689

Interest coverage (2025) ?
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

-0.069

Liquidity indicators evolution
AURILLAC CANTAL RUGBY DEVELOPPEMENT

Sector positioning

Liquidity ratio
175.69 2025
2023
2024
2025
Q1: 119.63
Med: 260.88
Q3: 749.74
Average +9 pts over 3 years

In 2025, the liquidity ratio of AURILLAC CANTAL RUGBY DEV... (175.69) 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
-0.07x 2025
2023
2024
2025
Q1: -1.52x
Med: 0.0x
Q3: 3.47x
Average +24 pts over 3 years

In 2025, the interest coverage of AURILLAC CANTAL RUGBY DEV... (-0.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 1119 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 2614 days. Excellent situation: suppliers finance 1495 days of the operating cycle (retail model). Overall, WCR represents 144 days of revenue, i.e. 73 k€ to permanently finance. Over 2015-2025, WCR increased by +206%, requiring additional financing.

Operating WCR (2025) ?
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

72 837 €

Customer credit (2025) ?
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

1119 j

Supplier credit (2025) ?
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

2614 j

Inventory turnover (2025) ?
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 (2025) ?
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

144 j

WCR and payment terms evolution
AURILLAC CANTAL RUGBY DEVELOPPEMENT

Positioning of AURILLAC CANTAL RUGBY DEVELOPPEMENT in its sector

Comparison with sector Autres activités de soutien aux entreprises n.c.a.

Valuation estimate

Based on 131 transactions of similar company sales (all years), the value of AURILLAC CANTAL RUGBY DEVELOPPEMENT is estimated at 292 379 € (range 95 273€ - 819 765€). The price/revenue ratio is 0.36x (conservative valuation). 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.

Estimated enterprise value 2025
131 transactions
95k€ 292k€ 819k€
292 379 € Range: 95 273€ - 819 765€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
182 133 € × 0.36x
Estimation 64 951 €
32 440€ - 122 769€
Net Income Multiple 20%
191 096 € × 3.3x
Estimation 633 523 €
189 525€ - 1 865 261€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 (Autres activités de soutien aux entreprises n.c.a.)

Compare AURILLAC CANTAL RUGBY DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités de soutien aux entreprises n.c.a.

Frequently asked questions about AURILLAC CANTAL RUGBY DEVELOPPEMENT

What is the revenue of AURILLAC CANTAL RUGBY DEVELOPPEMENT ?

The revenue of AURILLAC CANTAL RUGBY DEVELOPPEMENT in 2025 is 182 k€.

Is AURILLAC CANTAL RUGBY DEVELOPPEMENT profitable?

Yes, AURILLAC CANTAL RUGBY DEVELOPPEMENT generated a net profit of 191 k€ in 2025.

Where is the headquarters of AURILLAC CANTAL RUGBY DEVELOPPEMENT ?

The headquarters of AURILLAC CANTAL RUGBY DEVELOPPEMENT is located in AURILLAC (15000), in the department Cantal.

Where to find the tax return of AURILLAC CANTAL RUGBY DEVELOPPEMENT ?

The tax return of AURILLAC CANTAL RUGBY DEVELOPPEMENT 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 AURILLAC CANTAL RUGBY DEVELOPPEMENT operate?

AURILLAC CANTAL RUGBY DEVELOPPEMENT operates in the sector Autres activités de soutien aux entreprises n.c.a. (NAF code 82.99Z). See the 'Sector positioning' section above to compare the company with its competitors.