Employees: 01 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2018-06-21 (7 years)Status: ActiveBusiness sector: Activités des centres de culture physiqueLocation: COURCELLES-SUR-SEINE (27940), Eure
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
BODY FIT : revenue, balance sheet and financial ratios
BODY FIT is a French company
founded 7 years ago,
specialized in the sector Activités des centres de culture physique.
Based in COURCELLES-SUR-SEINE (27940),
this company of category PME
shows in 2019 a revenue of 507 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2019, BODY FIT achieves revenue of 507 k€. After deducting consumption (13 k€), gross margin stands at 494 k€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 146 k€, representing 28.7% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 52 k€, i.e. 10.3% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2019)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
507 344 €
Gross margin (2019)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
494 202 €
EBITDA (2019)
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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
145 657 €
EBIT (2019)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
66 114 €
Net income (2019)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
52 234 €
EBITDA margin (2019)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
28.7%
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Income statement
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Amount
% Revenue
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The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
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Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Gross
Deprec.
Net
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Liabilities
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%
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Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 339%. 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 63%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 23.5% 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 (2019)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
338.746%
Financial autonomy (2019)
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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
63.039%
Cash flow / Revenue (2019)
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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
23.519%
Repayment capacity (2019)
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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
1.238
Asset age ratio (2019)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
Debt ratio
338.746
Financial autonomy
63.039
Repayment capacity
1.238
Cash flow / Revenue
23.519%
Sector positioning
Debt ratio
338.752019
2019
Q1: -107.7
Med: 33.61
Q3: 250.71
Average
In 2019, the debt ratio of BODY FIT (338.75) 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
63.04%2019
2019
Q1: 0.0%
Med: 21.69%
Q3: 53.91%
Excellent
In 2019, the financial autonomy of BODY FIT (63.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
Repayment capacity
1.24 years2019
2019
Q1: -0.02 years
Med: 0.74 years
Q3: 3.74 years
Average
In 2019, the repayment capacity of BODY FIT (1.24) 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 126.74. 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 3.2x. Financial charges are adequately covered by operations.
Liquidity ratio (2019)
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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
126.737
Interest coverage (2019)
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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
3.249
Liquidity indicators evolution BODY FIT
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2019
Liquidity ratio
126.737
Interest coverage
3.249
Sector positioning
Liquidity ratio
126.742019
2019
Q1: 42.84
Med: 99.56
Q3: 195.36
Good
In 2019, the liquidity ratio of BODY FIT (126.74) 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
3.25x2019
2019
Q1: 0.0x
Med: 0.85x
Q3: 5.84x
Good
In 2019, the interest coverage of BODY FIT (3.2x) 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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-81 days): operations structurally generate cash.
Operating WCR (2019)
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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
-113 589 €
Customer credit (2019)
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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
7 j
Supplier credit (2019)
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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
27 j
Inventory turnover (2019)
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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 (2019)
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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
-81 j
WCR and payment terms evolution BODY FIT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
Operating WCR
-113 589 €
Inventory turnover (days)
2
Customer payment term (days)
7
Supplier payment term (days)
27
Positioning of BODY FIT in its sector
Comparison with sector Activités des centres de culture physique
Valuation estimate
Based on 57 transactions of similar company sales
(all years),
the value of BODY FIT is estimated at
616 345 €
(range 370 605€ - 885 879€).
With an EBITDA of 145 657€, the sector multiple of 6.1x is applied.
The price/revenue ratio is 0.72x
(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 value2019
57 tx
370k€616k€885k€
616 345 €Range: 370 605€ - 885 879€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
145 657 €×6.1x
Estimation887 334 €
534 142€ - 1 146 833€
Revenue Multiple30%
507 344 €×0.72x
Estimation364 471 €
243 687€ - 575 075€
Net Income Multiple20%
52 234 €×6.1x
Estimation316 685 €
152 143€ - 699 705€
How is this estimate calculated?
This estimate is based on the analysis of 57 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 (Activités des centres de culture physique)
Compare BODY FIT with other companies in the same sector:
Yes, BODY FIT generated a net profit of 52 k€ in 2019.
Where is the headquarters of BODY FIT ?
The headquarters of BODY FIT is located in COURCELLES-SUR-SEINE (27940), in the department Eure.
Where to find the tax return of BODY FIT ?
The tax return of BODY FIT 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 BODY FIT operate?
BODY FIT operates in the sector Activités des centres de culture physique (NAF code 93.13Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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